First-year accounting majors take financial and managerial accounting and finite mathematics plus a computer course. The second year requires two courses in basic principles of economics and three intermediate level accounting courses plus a statistics course. Third year requirements teach students about business law, financial policies of corporations, advanced accounting and financial management; senior year requirements for the major are federal income taxation, auditing and an accounting seminar.
Required for the Accounting Major:
First Year*
BU 141 Financial Accounting (4 credits)
BU 143 Managerial Accounting (4 credits)
MA 101 Finite Mathematics (3 credits) **
and one of the following two:
CS 101 Introduction to Computing (4 credits)
BU 211 Management Information Systems (3 credits)
Second Year*
MA 102 Statistics (3 credits) ***
EC 101 Principles of Economics (3 credits) ***
EC 103 Principles of Economics (3 credits) ***
BU 221 Intermediate Accounting (4 credits)
BU 223 Intermediate Accounting (4 credits)
BU 243 Managerial Cost Accounting (3 credits)
Third Year*
BU 309 Business Law (3 credits)
BU 315 Financial Policies of Corporations (3 credits)
BU 351 Advanced Accounting (4 credits)
BU 369 Financial Management (3 credits)
Fourth Year*
BU 415 Federal Income Taxation (3 credits)
BU 450 Seminar in Accounting (3 credits)
BU 451 Auditing (3 credits)
Strongly recommended:
BU 457 Commercial Law (3 credits)
BU 499 Business Administration and Accounting Internship (3-5 credits)
* The years listed may vary for students who enter the major later in their academic career.
** Students with a good background in Mathematics should consider meeting this requirement by taking Elements of Calculus or Calculus.
*** These courses can be taken earlier, if prerequisites are completed.
Required for the Accounting Minor:
BU 141 Financial Accounting (4 credits)
BU 143 Managerial Accounting (4 credits)
BU 221 Intermediate Accounting (4 credits)
BU 223 Intermediate Accounting (4 credits)
and choose two courses from the following four:
BU 243 Managerial Cost Accounting (3 credits)
BU 351 Advanced Accounting (4 credits)
BU 415 Federal Income Taxation (3 credits)
BU 451 Auditing (3 credits)
Note: Regarding minors within the Department: Students interested in completing both a major and a minor within the Department of Business Administration and Accounting will have slightly different course requirements due to overlapping courses. These students should consult with their advisor or the Department Chair to determine their specific obligations.