Undergraduate Major: Accounting

Accounting can be described as "the language of business." Students who wish to join the accounting profession must be fluent in this language and have the knowledge and creativity to apply this information to make good business decisions.

Accounting is not just about debits and credits anymore. While accountants still analyze individuals' and companies' financial reports and prepare tax returns, they also are decision-makers and problem solvers. For example, today's accountants design information systems that produce information relevant to users, delve into the accounting literature of professional pronouncements and government regulations to identify the ways to disclose certain types of information to the financial markets, or become an advocate for clients in disputes before the Internal Revenue Service.

Success as an accountant requires a strong mathematical background and good communication skills.

Earning an undergraduate degree in accounting is only the first step toward joining the profession. For many graduates the second step is passing one of the professional examinations in order to become a Certified Public Accountant, a Certified Managerial Accountant, or a Certified Internal Auditor. Regardless of whether you choose to sit for a professional examination, focusing on accounting as an undergraduate will enhance your abilities to understand and manage organizations.

Please see our Accounting Advising Guide (PDF) for helpful information.

The SBA also offers a Post-Baccalaureate Accounting Certificate.

Accounting Option Requirements

Non-business requirements as follows:

• Political Science (PS) 101 - United States Government (4)
• Political Science (PS) 102 - United States Politics (4)
• Philosophy (PHL) 308 - Elementary Ethics (4) or (PHL) 309 - Business Ethics (4)
• 3-4 credits in Anthropology (ANTH), Psychology (PSY) , or Sociology (SOC)

A minimum of 36 credits as follows.

• Accounting (ACTG) 335 - Accounting Information Systems (4)
• Accounting (ACTG) 360 - Management Accounting (4)
• * Accounting (ACTG) 381, 382, 383 - Financial Accounting and Reporting (12)

(ACTG 199: Accounting Mechanics "Debits & Credits" is not required, but highly recommended before taking ACTG 381)

• Accounting (ACTG) 421 - Introduction to Taxation (4)
• Accounting (ACTG) 430 - Governmental and Not-for-Profit Accounting (1)
• Accounting (ACTG) 492 - Auditing Concepts and Practices (4)
• Accounting (ACTG) 495 - Integrated Accounting Issues (4)
• ** 1 upper-division accounting course to be chosen from Accounting (ACTG) 422, 460, 485, 490, 493. Students planning to take the CPA exam should take all of the following electives: ACTG 422, 485, 490, 493.

Prerequisites:

When Accounting courses tend to be offered:

Suggested Sequence:

* Students planning to take the CPA exam should take all of the following electives: ACTG 422, 485, 490, 493.

The printable version of this information includes a suggested sequence and identifies the terms these courses are usually offered.