Accountancy
4 + 1 year plan: ABM Bachelor and Master in Accountancy (CPA Track)
B.ACC in Accountancy (Non-CPA track)
4 + 1 year plan: ABM Bachelor and Master in Accountancy (CPA Track)
| Freshman Year | ||
|---|---|---|
| Fall | Credits | |
| ENGL 110 | College Composition I | 3 |
| MATH 103 | College Algebra or Applied Calculus I or Calculus I | 3 |
| Essential Studies: Fine Arts | 3 | |
| Essential Studies: Oral Communications | 3 | |
| Free Elective (ACCT 160 recommended - 2 credits) 1 | 3 | |
| Credits | 15 | |
| Spring | ||
| ACCT 200 | Elements of Accounting I | 3 |
| ENGL 130 | Composition II: Writing for Public Audiences | 3 |
| ISBA 217 | Fundamentals of Computer Information Systems | 3 |
| Essential Studies: Lab Science | 4 | |
| Free Elective (ACCT 160 recommended - 2 credits, if not already taken) 1 | 3 | |
| Credits | 16 | |
| Sophomore Year | ||
| Fall | ||
| ACCT 201 | Elements of Accounting II | 3 |
| ECON 201 | Principles of Microeconomics | 3 |
| ECON 210 | Introduction to Business and Economic Statistics | 3 |
| Essential Studies: Diversity of Human Experience | 3 | |
| Essential Studies: Social Science | 3 | |
| Electives | 2 | |
| Credits | 17 | |
| Spring | ||
| Students are encouraged to apply to the ABM Master’s of Accountancy program as early as possible, typically during the fourth semester. Students may apply during the semester they will complete 60 credit hours, but admission will not be final until a minimum of 60 credits are actually earned. Please contact the CoBPA Graduate Programs Office for assistance with application. Details regarding admissions standards are available in the academic catalog. | ||
| ACCT 300 | Advanced Spreadsheet Applications | 3 |
| ACCT 301 | Intermediate Accounting I | 3 |
| ECON 202 | Principles of Macroeconomics | 3 |
| MGMT 300 | Principles of Management | 3 |
| Essential Studies: Humanities | 3 | |
| Elective | 1 | |
| Credits | 16 | |
| Junior Year | ||
| Fall | ||
| ACCT 302 | Intermediate Accounting II | 3 |
| ACCT 320 | Cost Accounting | 3 |
| MRKT 305 | Marketing Foundations | 3 |
| Essential Studies: Fine Arts or Humanities | 3 | |
| Essential Studies: Analyzing Worldviews | 3 | |
| Free Elective | 3 | |
| Credits | 18 | |
| Spring | ||
| ACCT 397 | Cooperative Education | 2 |
| ACCT 497 | Accounting Internship 2 | 6 |
| Credits | 8 | |
| Senior Year | ||
| Fall | ||
| ACCT 309 | Accounting Information Systems | 3 |
| ACCT 503 | Advanced Financial Accounting | 3 |
| FIN 310 | Principles of Financial Management | 3 |
| MGMT 301 | Operations Management | 3 |
| Free Elective | 3 | |
| Credits | 15 | |
| Spring | ||
| ACCT 405 | Assurance Services | 3 |
| ACCT 416 | Business Law for Accountants (will dual count for MACC program) | 3 |
| ACCT 501 | Seminar in Accounting Issues | 3 |
| ACCT 511 | Taxation of Businesses | 3 |
| MGMT 475 | Strategic Management | 3 |
| Credits | 15 | |
| Fifth Year | ||
| Fall | ||
| ACCT 504 | Seminar in Auditing | 3 |
| BADM 500 | The Successful MBA--Executive Skills | 2 |
| MGMT 505 | Organization Leadership and Ethics | 2 |
| Grad Concentration Course | 3 | |
| Free Elective | 5 | |
| Credits | 15 | |
| Spring | ||
| Grad Concentration Course | 3 | |
| Grad Concentration Course | 3 | |
| Free Elective | 6 | |
| ISBA 510 | Business Intelligence | 3 |
| Credits | 15 | |
| Total Credits | 150 | |
1. Students are encouraged to take ACCT 160 as a freshman or sophomore if offered. Free electives may also be used to satisfy some requirements of minors and/or second majors. ACCT 160 credits can be used, in combination with other approved credits, to fulfill the 3 credit experiential learning requirement. See note for more details on experiential learning requirement.
2. Three credits of ACCT 497 fulfills the 3-credit undergraduate accounting experiential learning requirement, with the remaining combination of ACCT 497 and ACCT 397 credits representing free credits. Accounting 497 (3 credits) can also dual count for your MACC program. Internships are not required, but are encouraged. Students who choose not to pursue full-time internship opportunities may substitute other undergraduate accounting experiential learning courses/credits and free electives to substitute for the 6 internship and coop credits in this plan, and continue fulfilling to balance the 5-year plan with some shifting of courses across semesters to balance credit loads. For students electing full-time internships, online, summer, and/or courses offered in accelerated formats may be taken in the semester/summer following a full-time internship to balance credit loads. Please see note about 3-credit experiential learning requirement.
Note: The BAcc program (and thus both the combined and AMB Bachelor/Master of Accountancy programs), requires at least 3 credits of experiential learning which may be satisfied with credits earned in ACCT 160 (intro to Accounting Careers), ACCT 397 (Cooperative Education), ACCT 417 (Service Learning in Accounting with VITA), ACCT 497 (Accounting Internship), and/or other courses with the approval of the Accountancy Department Chair. Certain graduate courses may fulfill the undergraduate experiential learning requirement. The accounting experiential learning credits requirement must be completed before completing the BAcc degree. Consult your advisor and/or the MAcc Program Director for more information.
Please Note: Students enrolled in the ABM Bachelor/Master of Accountancy program will be able to further accelerate this plan by using an additional 6 credits of graduate course work to fulfill undergraduate credit requirements. However, they will be required to complete all undergraduate degree requirements by the end of the 4th year. Thus, the fifth year will not include free electives.
Students in both the combined and AMB Bachelor/Master of Accountancy programs should consider the 150 credit requirement to sit for the CPA exam. Depending on the amount of credit earned prior to entering these programs, students may need to complete credits beyond those required by the degrees in order to meet the 150 credits required to sit for the CPA exam.
Every student must fulfill all University, Departmental, and Essential Studies requirements. Please note that some Accounting and College of Business & Public Administration courses included in this plan may satisfy Essential Studies requirements.
B.ACC in Accountancy (Non-CPA track)
| Freshman Year | ||
|---|---|---|
| Fall | Credits | |
| ENGL 110 | College Composition I | 3 |
| MATH 103 | College Algebra or Applied Calculus I or Calculus I | 3-4 |
| Essential Studies: Fine Arts | 3 | |
| Essential Studies: Oral Communications | 3 | |
| Free Elective (ACCT 160 recommended - 2 credits) | 3 | |
| Credits | 15-16 | |
| Spring | ||
| ACCT 200 | Elements of Accounting I | 3 |
| ENGL 130 | Composition II: Writing for Public Audiences | 3 |
| ISBA 217 | Fundamentals of Computer Information Systems | 3 |
| Essential Studies: Lab Science | 4 | |
| Free Elective (ACCT 160 Recommended, if not already taken) | 2 | |
| Credits | 15 | |
| Sophomore Year | ||
| Fall | ||
| ACCT 201 | Elements of Accounting II | 3 |
| ECON 201 | Principles of Microeconomics | 3 |
| ECON 210 | Introduction to Business and Economic Statistics | 3 |
| Essential Studies: Diversity of Human Experience | 3 | |
| Essential Studies: Social Science | 3 | |
| Credits | 15 | |
| Spring | ||
| ACCT 301 | Intermediate Accounting I | 3 |
| ACCT 300 | Advanced Spreadsheet Applications | 3 |
| ECON 202 | Principles of Macroeconomics | 3 |
| Essential Studies: Humanities | 3 | |
| Essential Studies: Analyzing Worldviews | 3 | |
| Credits | 15 | |
| Junior Year | ||
| Fall | ||
| ACCT 302 | Intermediate Accounting II | 3 |
| MGMT 300 | Principles of Management | 3 |
| MRKT 305 | Marketing Foundations | 3 |
| Essential Studies: Fine Arts or Humanities | 3 | |
| FIN 310 | Principles of Financial Management | 3 |
| Credits | 15 | |
| Spring | ||
| ACCT 309 | Accounting Information Systems | 3 |
| ACCT 320 | Cost Accounting | 3 |
| MGMT 301 | Operations Management | 3 |
| ACCT Experiential Elective 1 | 3 | |
| Elective | 3 | |
| Credits | 15 | |
| Senior Year | ||
| Fall | ||
| ACCT 405 | Assurance Services | 3 |
| MGMT 475 | Strategic Management | 3 |
| Accounting Elective | 3 | |
| Essential Studies: Advanced Communications | 3 | |
| Free Elective | 3 | |
| Credits | 15 | |
| Spring | ||
| ACCT 411 | Business Income Taxation | 3 |
| ACCT 416 | Business Law for Accountants | 3 |
| Accounting Elective | 3 | |
| Free Elective | 6 | |
| Credits | 15 | |
| Total Credits | 120-121 | |
This four year plan results in graduation with 120 credits, but does NOT satisfy all eligibility requirements for taking the CPA exam (150 credit hours are required)! Students interested in pursuing the CPA certification are encouraged to consider the combined or ABM BAcc/MAcc programs and view the related 4+1 year (i.e., 5-year) plan.
1 The BAcc program requires at least 3 credits of experiential learning which may be satisfied with credits earned in ACCT 160 (intro to Accounting Careers), ACCT 397 (Cooperative Education), ACCT 417 (Service Learning in Accounting with VITA), ACCT 497 (Accounting Internship), and/or other courses with the approval of the Accountancy Department Chair. These credits may be earned at any time during the accounting program, and by a combination of credits earned in multiple courses. While not required, students are encouraged to consider internship opportunities, including those that may be full-time. Please contact the Department of Accountancy Internship Director for more information about internships).
Every student must fulfill all University, Departmental, and Essential Studies requirements. Please note that some Accounting and College of Business & Public Administration courses included in this plan may satisfy Essential Studies requirements.