Program Requirements

Program Requirements

B.S. Accounting Program Guide

The B.S. in Accounting requires the common core of the College of Business courses. Courses within the accounting major provide students with a broad understanding of accounting theory and practices, incorporating and infusing international and ethical issues.

For all Accounting course descriptions and additional information refer to the 2017 - 2018 Undergraduate Course Catalog.

The program prepares students for a diversified range of career opportunities and, meets the requirements to sit for the Certified Public Accountant (CPA) Examination, as well as the Certified Management Accountant (CMA) Examination and the Certified Internal Auditor (CIA) Examination. Students working toward a B.S. in Accounting must maintain a 2.00 grade point average overall as well as a 2.50 grade point average overall in the business core and Accounting major.

Plan of Study

I. General Education Requirements (59-62 s.h.)

Communications (9-10 s.h.)

  • COMP 01.111 College Composition I or COMP 01.105 Intensive College Composition I
  • COMP 01.112 College Composition II
  • CMS 04.205 Public Speaking

Math and Science (16 s.h.)

  • MATH 03.125 Calculus Techniques and Applications or MATH 01.130 Calculus I
  • STAT 02.260 Statistics I
  • STAT 02.261 Statistics II
  • Choice from Approved Gen Ed Computing course
  • Lab Science Course (4 s.h.)

Social and Behavioral Science (9 s.h.)

  • ECON 04.101 Introduction to Economics - a Macroeconomic Perspective
  • ECON 04.102 Introduction to Economics - a Microeconomic Perspective
  • Choice from Approved Gen Ed Guide

History/Humanities/Language (6 s.h.)

  • Choice from Approved Gen Ed Guide

Artistic and Creative Experience (3 s.h.)

  • Choice from Approved Gen Ed Guide

Non-Program (Non-Business) Electives (6 s.h.)

  • Choice from Approved Gen Ed Guide

II. Free Electives (7-9 s.h.)

  • Rowan Seminar Course (Freshman Only)
  • Choice from Approved Gen Ed Guide

III. Major Area Requirements (60 s.h.)

Business Core Courses (27 s.h.)

  • MKT 09.200 Principles of Marketing
  • MIS 02.234 Management Information Systems
  • ACC 03.210 Principles of Accounting I
  • ACC 03.211 Principles of Accounting II
  • MGT 98.242 Legal Environment of Business
  • MGT 06.300 Organizational Behavior
  • FIN 04.300 Principles of Finance
  • MGT 06.305 Operations Management
  • MGT 06.402 Business Policy

Accounting Specialization Courses (27 s.h.)

  • ACC 03.310 Intermediate Accounting I
  • ACC 03.311 Intermediate Accounting II
  • ACC 03.320 Accounting Information Systems
  • ACC 03.326 Cost Accounting
  • ACC 03.410 Auditing
  • ACC 03.416 Advanced Accounting
  • ACC 03.428 Integrative Accounting Seminar
  • ACC 03.432 Federal Taxation
  • ACC 03.425 International Accounting

Accounting Electives (6 s.h.)

  • Choice of any course in the College of Business or Business Ethics (PHL 09.322)
  • Excluding any internship other than Supervised Internship in Accounting (03.300).
  • Recommended courses include:
    • ACC 03.431 Taxation of Business Entities
    • ACC 98.300 Law for Accountants
    • ACC 03.300 Supervised Internship in Accounting

IV. Total Credits for Program: 120 s.h.