Nov 21, 2024  
Undergraduate Catalog 2024-2025 
    
Undergraduate Catalog 2024-2025

Accounting, BS


Four-Year Accounting Degree

Within the four-year accounting program, students choose from one of three tracks including Forensic Accounting, Accounting Analytics, and General Accounting. In addition, they may choose from variety of minors such as Business Analytics and Finance. The accounting program provides a solid foundation in business, accounting, and analytics for students interested in careers in public accounting, private industry, nonprofit organizations, in pursuing graduate studies (e.g., law), or in preparation for running their own businesses. This program prepares students interested in professional certifications such as Certified Public Accountant, Certified Management Accountant, Certified Fraud Examiner, and/or Certified Internal Auditor.

The Forensic Accounting Track was developed in response to the demand for accounting professionals with specialized knowledge in the areas of fraud examination and litigation support. This minor includes course work in fraud examination, criminology and financial statement analysis. This minor is appropriate for the student interested in becoming a Certified Public Accountant (CPA) or Certified Fraud Examiner (CFE).

The Accounting Analytics Track prepares students to take advantage of the expanding variety of opportunities available to professionals with a strong and integrated knowledge of accounting (the “language of business”) and the evolving analytics and information technologies needed to implement and manage accounting data and information systems (AIS). Opportunities exist in the corporate, public accounting and non-profit sectors for accounting professionals who can assist their organizations or clients in assessing the opportunities and risks associated with specific information-technology deployments. Students in this track are encouraged to pursue professional certifications such as the Certified Information Systems Security Professional (CISSP), the Certified Information Systems Auditor (CISA) and the Certified Internal Auditor (CIA).

To receive a degree in accounting, the student must earn at least a “C” in each of the two accounting principles courses (ACC 251 ACC 252  or equivalent).


Click here for information on the Accelerated Master’s Degree and Combined Baccalaureate/Master’s Degree Programs .


For more information about the Accounting department, visit its website.


Accounting - Analytics Track Curriculum


 

 Department and Number - Descriptive Title of Course

Fall Cr.

Spr. Cr.

 First Year

 

 

 BUS CORE

 ACC 251 - Financial Accounting I  — ACC 252 - Financial Accounting II  

3 3

 GE S/BH

 ECO 153 - (S) Principles of Microeconomics  — ECO 154 - (S) Principles of Macroeconomics  

3

3

 GE WRTG–GE EP

 WRTG 107 - (FYW) Composition  — BUS 140 - (FYDT, FYOC) Business Information & Oral Proficiency  

3

3

 GE PHIL–T/RS

 PHIL 120 - Introduction to Philosophy  — T/RS 121 - (P) Theology I: Introduction to the Bible  

3

3

 GE QUAN

 MATH ELECT - Math Option1

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective

3

 

 BUS CORE

 BUS 150 - Career and Professional Development  

1

 

 BUS CORE

 OIM 251 - Excel for Business Applications  

 

1

 GE FSEM

 First Year Seminar2

               

              

 

 

16

16

 Second Year

 

 

 MAJOR

 ACC 361 - Intermediate Accounting I  — ACC 362 - Intermediate Accounting II  

3

3

 BUS CORE

 STAT 251 - (Q) Statistics for Business I  — STAT 252 - (Q) Statistics for Business II  

3

3

 BUS CORE

 MGT 251 - Legal Environment of Business  

 

3

 GE PHIL–T/RS

 PHIL 210 - Ethics  — T/RS 122 - (P) Theology II: Introduction to Christian Theology  

3

3

 GE NSCI

 NSCI ELECT - Natural Science Elective

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective

3

 

 BUS COGNATE

 BUAN 261 - Introduction to Business Programming  

3

 

 

 

15

15

 Third Year

 

 

 MAJOR

 ACC 363 - Federal Taxes  — ACC 461 - Cost Accounting  

3

3

 MAJOR

 ACC 474 - Accounting Information Systems  

3  

 BUS CORE

 MGT 351 - MGT I: Managing Organizations  — MGT 352 - MGT II: Leading People  

3

3

 BUS CORE

 FIN 251 - Introduction to Finance  — MKT 351 - Introduction to Marketing  

3

3

 BUS CORE

 OIM 351 - Introduction to Business Analytics  — OIM 352 - Introduction to Operations Management  

3

3

 BUS CORE

 ECO/IB 351 - (D) Environment of International Business  

 

3

 GE PHIL or T/RS

 PHIL or T/RS ELECT — Philosophy or T/RS Elective

3

 

 HUMN ELECT

 HUMN ELECT - Humanities Elective   3

 

 

18

18

 Fourth Year

 

 

 MAJOR

 BUAN 362 - Database Management Systems  — BUAN 463 - Data Mining  

3

3

 MAJOR

 ACC 460 - Advanced Accounting I  

3

 

 MAJOR

 ACC 364 - (EPW) Auditing Theory  — FREE ELECT - Free Elective3

3

3

 BUS CORE

 ACC 490 - Accounting Analytics and Visualization  — MGT 455 - Business Policy and Strategy  

3

3

 GE HUMN

 HUMN ELECT Humanities Elective

 

3

 GE NSCI

 NSCI ELECT - Natural Science Elective

3

 

                                      

 

15

12

TOTAL: 125 Credits  

1 MATH 106 MATH 107 , or MATH 108  fulfills the requirement.

2The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement.  Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

3Free electives recommended for the CPA examination are ACC 470  and ACC 472 . For meeting New York requirements, the recommended courses are ACC 470 , ACC 463  (or ACC 527), ACC 477  (or ACC 531) and ACC 465  (or ACC 538).

Accounting - Forensic Track Curriculum


 

 Department and Number - Descriptive Title of Course

Fall Cr.

Spr. Cr.

 First Year

 

 

 BUS CORE

 ACC 251 - Financial Accounting I  — ACC 252 - Financial Accounting II  

3

3

 GE S/BH

 ECO 153 - (S) Principles of Microeconomics  — ECO 154 - (S) Principles of Macroeconomics  

3

3

 GE WRTG–GE EP

 WRTG 107 - (FYW) Composition  — BUS 140 - (FYDT, FYOC) Business Information & Oral Proficiency  

3

3

 GE PHIL–T/RS

 PHIL 120 - Introduction to Philosophy  — T/RS 121 - (P) Theology I: Introduction to the Bible  

3

3

 GE QUAN

 MATH ELECT - Math Option1

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective2

3

 

 BUS CORE

 BUS 150 - Career and Professional Development  

1

 

 BUS CORE

 OIM 251 - Excel for Business Applications  

 

1

 GE FSEM

 First Year Seminar3

               

              

 

 

16

16

 Second Year

 

 

 BUS CORE

 ACC 361 - Intermediate Accounting I  — ACC 362 - Intermediate Accounting II  

3

3

 BUS CORE

 STAT 251 - (Q) Statistics for Business I  — STAT 252 - (Q) Statistics for Business II  

3

3

 BUS CORE

 MGT 251 - Legal Environment of Business  

 

3

 GE PHIL–T/RS

 PHIL 210 - Ethics  — T/RS 122 - (P) Theology II: Introduction to Christian Theology  

3

3

 GE NSCI

 NSCI ELECT - Natural Science Elective

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective

3

 

 BUS COGNATE

 BUS 250 - (S) C-Suite Fraud Behavior  

3

 

 

 

15

15

 Third Year

 

 

 MAJOR

 ACC 363 - Federal Taxes  — ACC 461 - Cost Accounting  

3

3

 BUS CORE

 ACC 474 - Accounting Information Systems  

3

 

 BUS CORE

 MGT 351 - MGT I: Managing Organizations  — MGT 352 - MGT II: Leading People  

3

3

 BUS CORE

 FIN 251 - Introduction to Finance  — MKT 351 - Introduction to Marketing  

3

3

 BUS CORE

 OIM 351 - Introduction to Business Analytics  — OIM 352 - Introduction to Operations Management  

3

3

 BUS CORE

 ECO/IB 351 - (D) Environment of International Business  

 

3

 GE PHIL or T/RS

 PHIL or T/RS ELECT — Philosophy or T/RS Elective

3

 

 HUMN ELECT

 HUMN ELECT - Humanities Elective

  3

 

 

18

18

 Fourth Year

 

 

 MAJOR

 ACC 370 - Fraud Examination  

3

 

 MAJOR

 ACC 460 - Advanced Accounting I  

3

 

 MAJOR - GE ELECT

 ACC 364 - (EPW) Auditing Theory  — FREE ELECT - Free Elective3

3

3

MAJOR

 ACC 477 - Advanced Auditing Issues: Information Systems Auditing  

 

3

 BUS CORE

 ACC 490 - Accounting Analytics and Visualization  — MGT 455 - Business Policy and Strategy  

3

3

 GE HUMN

 HUMN ELECT Humanities Elective

 

3

 GE NSCI

 NSCI ELECT - Natural Science Elective

3

 

                                      

 

15

12

TOTAL: 125 Credits  

1MATH 106 MATH 107 , or MATH 108  fulfills the requirement.

2The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement.  Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

3Free electives recommended for the CPA examination are ACC 470  and ACC 472 . For meeting New York requirements, the recommended courses are ACC 470 , ACC 463  (or ACC 527), ACC 477  (or ACC 531) and ACC 465  (or ACC 538).

Accounting – General Accounting Track Curriculum


 

 Department and Number - Descriptive Title of Course

Fall Cr.

Spr. Cr.

 First Year

 

 

 BUS CORE

 ACC 251 - Financial Accounting I  — ACC 252 - Financial Accounting II  

3

3

 GE S/BH

 ECO 153 - (S) Principles of Microeconomics  — ECO 154 - (S) Principles of Macroeconomics  

3

3

 GE WRTG–GE EP

 WRTG 107 - (FYW) Composition  — BUS 140 - (FYDT, FYOC) Business Information & Oral Proficiency  

3

3

 GE PHIL–T/RS

 PHIL 120 - Introduction to Philosophy  — T/RS 121 - (P) Theology I: Introduction to the Bible  

3

3

 GE QUAN

 MATH ELECT - Math Option1

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective

3

 

 BUS CORE

 BUS 150 - Career and Professional Development  

1

 

 GE FSEM

 First Year Seminar2

               

              

 

 

16

15

 Second Year

 

 

 BUS CORE

 ACC 361 - Intermediate Accounting I  — ACC 362 - Intermediate Accounting II  

3

3

 BUS CORE

 STAT 251 - (Q) Statistics for Business I  — STAT 252 - (Q) Statistics for Business II  

3

3

 BUS CORE

 MGT 251 - Legal Environment of Business  

 

3

 BUS CORE

 OIM 251 - Excel for Business Applications  

1

 

 GE PHIL–T/RS

 PHIL 210 - Ethics  — T/RS 122 - (P) Theology II: Introduction to Christian Theology  

3

3

 GE NSCI

 NSCI ELECT - Natural Science Elective

 

3

 GE HUMN

 HUMN ELECT - Humanities Elective

3

 

 GE ELECT

 FREE ELECT - Free Elective3

3

 

 

 

16

15

 Third Year

 

 

 MAJOR

 ACC 363 - Federal Taxes  — ACC 461 - Cost Accounting  

3

3

 BUS CORE

 ACC 474 - Accounting Information Systems  

3

 

 BUS CORE

 MGT 351 - MGT I: Managing Organizations  — MGT 352 - MGT II: Leading People  

3

3

 BUS CORE

 FIN 251 - Introduction to Finance  — MKT 351 - Introduction to Marketing  

3

3

 BUS CORE

 OIM 351 - Introduction to Business Analytics  — OIM 352 - Introduction to Operations Management  

3

3

 BUS CORE

 ECO/IB 351 - (D) Environment of International Business  

 

3

 GE PHIL or T/RS

 PHIL or T/RS ELECT — Philosophy or T/RS Elective

3

 

 HUMN ELECT

 HUMN ELECT - Humanities Elective   3

 

 

18

18

 Fourth Year

 

 

 MAJOR

 ACC 460 - Advanced Accounting I  — ELECT - Major Elective4

3

3

 MAJOR - GE ELECT

 ACC 364 - (EPW) Auditing Theory  — FREE ELECT - Free Elective

3

3

 BUS CORE

 ACC 490 - Accounting Analytics and Visualization  — MGT 455 - Business Policy and Strategy  

3

3

 GE HUMN

 HUMN ELECT Humanities Elective

 

3

 MAJOR

 GE ELECT - Major Elective

3

 

 GE NSCI

 NSCI ELECT - Natural Science Elective

3

 

                                      

 

15

12

TOTAL: 125 Credits  

1MATH 106 MATH 107 , or MATH 108  fulfills the requirement.

2The selection of a First Year Seminar is likely to fulfill requirements both for the First Year Seminar and a General Education Requirement.  Thus, the First Year Seminar will not add to the total credits for the semester. Talk with your advisor if you have any questions.

3Major electives recommended for the CPA examination are ACC 470  and ACC 472 . For meeting New York requirements, the recommended courses are ACC 470 , ACC 463  (or ACC 527), ACC 477  (or ACC 531) and ACC 465  (or ACC 538).