Accounting | Academic Advising Handbook

The new Accounting major requires 150 credits and is designed for students seeking a career as a Certified Public Accountant (CPA).

The main difference between this Accounting major and the Business Administration major with an Accounting concentration is the additional 26 credits, which include upper-division Accounting and Business electives.

If you are not interested in becoming a CPA, please refer to the Business Administration major with an Accounting concentration.

Students are encouraged to pursue a minor that may complement their career goals. For example, students have pursued minors in Communications, Economics, Math, Media Arts, Philosophy, Psychology, and Foreign Languages.

Students are strongly encouraged to complete coursework according to the following timetable.

Sample 5-year Schedule for Accounting Major 

(Current Catalog Year: 2021–2022)

First Year

• Economics: BA 120 or ECON 101 and ECON 102

Second Year

• ACCT 201 : Accounting Principles 
• ACCT 202 : Managerial Accounting
• BA 230 : Business Communication 
• Statistics: BA 301 or MATH 207 or MATH 316 or SOC 301

Third Year

• BA 305 : Business Finance
• BA 309 : Marketing 
• BA 350 : Operations Management
• BA 360 : Organizational Behavior Management 
• ACCT 313 : Intermediate Accounting I 
• ACCT 314 : Intermediate Accounting II 
• ACCT 370 : Accounting Information Systems 

Fourth Year 

• BA 306 : Business Law
• ACCT 357 : Income Tax Accounting *
• ACCT 316 : Cost Accounting *
• ACCT 435 : Auditing 
• ACCT ** or BA Electives 

Fifth Year 

• BA 405 : Business Strategy
• BA 409 : Senior Seminar, Capstone 
• ACCT 457 : Advanced Tax *
• ACCT 425 : Advanced Accounting *
• ACCT ** or BA Electives 

Notes for Course Planning

First Year

Economics. The following courses satisfy the economics requirement: BA 120 or ECON 101 and ECON 102. If a student has taken ECON 101 or 102, they can take BA 120 to complete this requirement. ECON 101 and 102 are stand-alone courses and can be taken in any order; however, students are advised not to take them concurrently.

Second Year

Accounting. ACCT 201 does not have a prerequisite and ACCT 202 requires sophomore standing. We recommend students take ACCT 201 followed by ACCT 202.

Statistics. The following courses satisfy the statistics requirement: BA 301, MATH 207, MATH 316, or SOC 301. We recommend BA 301, which has a prerequisite of MATH 122, so students whose math placement is “I” (MATH 122) should begin MATH 122 immediately and then complete BA 301. All these courses will also satisfy the Mathematics Core requirement. 

Third Year

Most courses require a junior standing (BA 306, BA 309, BA 360). BA 305 requires Economics and ACCT 201. BA 350 requires Economics and Statistics. 

ACCT 313 requires ACCT 201 and ACCT 202. ACCT 357 and ACCT 457 require ACCT 201 and Economics. ACCT 370 requires ACCT 201.

Fourth Year

ACCT 316 requires ACCT 202 and Economics. ACCT 425 and ACCT 435 require ACCT 314. 

ACCT 435 is only offered in the Spring.

Fifth Year

BA 405 requires all core courses except BA 306. BA 405 and BA 490 must be taken concurrently.

* These courses are offered every other year, which may impact the sample schedule. Please refer to the Annual Class Planning Guide. 

** ACCT 358 and ACCT 359 are recommended electives. ACCT 358 requires ACCT 357 or ACCT 457 and ACCT 359 requires ACCT 358. Please refer to the Annual Class Planning Guide. 

Transfer Information

The College of Business will accept completed courses provided they meet our equivalency requirements. 

The Accounting program is designed to have flexibility and accommodate students transferring into sophomore or junior years provided they have certain prerequisites (e.g., Economics)

Annual Class Planning Guide

This planning guide shows the predicted offerings for certain courses in this major. Use the guide to help you think about future terms. For a list of classes currently offered and how they fulfill core requirements, please see BoxerOnline and cross-reference this page as needed. Meet with your advisor and/or reach out to the department if you have questions.

Accounting Courses

Note: 

* ACCT 316 and ACCT 425 are alternating courses offered every other year. 

** ACCT 357 and ACCT 457 are alternating courses offered every other year. 

*** ACCT 358 and ACCT 359 are recommended elective courses. 

Business Administration Courses