Accounting (BS)
Hours - 57 credit hours
Effective Sep. 2024
Last Revision 8/08/2024
Faculty Unit Assignment: Faculty of Business & Government
Sponsoring Program: Accounting
Holokai Category: Professional Studies
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Program Requirements
Required Accounting Foundation Courses — 18 Credits
(ACCT 201 and ACCT 203 must be completed with a B- or better, and all others must be completed with a C-or better)
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| ACCT 186 | Introduction to Financial Computing | F, W | 3.0 | |
| ACCT 201 | Introduction to Financial Accounting | F, W, S | 3.0 | |
| ACCT 203 | Introduction to Managerial Accounting | F, W, S | 3.0 | ACCT 186 and ACCT 201 (w/ C- or better for BUSM majors and B- or better for ACCT majors) |
| MATH 121 | Principles of Statistics | F, W, S | 3.0 | MATH 107 or MATH 110 or ACCT 186 or score 24 on Math Section of the ACT or 590 on Math Section of the SAT |
| ECON 200 | Principles of Microeconomics | F, W, S | 3.0 | ACCT 186 (required for BUSM, ACCT, and HTM majors) OR MATH 107 |
| ECON 201 | Principles of Macroeconomics | F, W, S | 3.0 | ACCT 186 (required for BUSM, ACCT, and HTM majors) or MATH 107 |
Required Business Courses — 9 Credits
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| BUSM 301 | Business Finance | F, W, S | 3.0 | ACCT 203, ECON 201, BUSM 180 (for non-ACCT majors) MATH 121, all prerequisite classes all w/ C- or better |
| BUSM 320 | Business Communication | F, W, S | 3.0 | BUSM 180 w/ C- or better (for non-ACCT majors), ACCT 203 (for ACCT majors); ENGL 101 |
| BUSM 342 | Business Law and Ethics | F, W, S | 3.0 | BUSM 180 w/ C- or better (for non-ACCT majors), ACCT 203 (for ACCT majors); ENGL 101 |
Elective Business/CS/FIN Course; Complete 1 — 3 Credits
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| CS 250 | Database Applications | F, W | 3.0 | |
| ENTR 275 | Leadership and the Gospel of Jesus Christ: Becoming a Disciple Leader | F, W, S | 3.0 | |
| FIN 360 | Corporate Financial Statement Analysis | F, W | 3.0 | BUSM 301 w/ B- or better |
| BUSM 361 | Business Analytics and Operations | F, W, S | 3.0 | BUSM 180, ACCT 186, both w/ C- or better |
| BUSM 310 | Principles of Management | F, W, S | 3.0 | BUSM 180 |
| BUSM 304 | Principles of Marketing Management | F, W, S | 3.0 | BUSM 180 and BUSM 320 w/ C- or better |
Required Accounting Courses — 27 Credits
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| ACCT 301 | Intermediate Accounting I | F, W | 3.0 | ACCT 201 & ACCT 203 (both w/ B- or better), ECON 200 w/ C- or better |
| ACCT 302 | Intermediate Accounting II | W, S | 3.0 | ACCT 301 w/ C- or better |
| ACCT 312 | Managerial Accounting | F, S | 3.0 | ACCT 201 and ACCT 203, both w/ B- or better, MATH 121 and ECON 200, both w/ C- or better |
| ACCT 321 | Federal Taxation I | W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 356 | Accounting Information Systems | F, W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 365 | Auditing | W, S | 3.0 | ACCT 302 and ACCT 356 both w/ C- or better |
| ACCT 386 | Data Analytics for Accountants | F, W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 400 | Intermediate Accounting III | F, S | 3.0 | ACCT 302 w/ C- or better, BUSM 301 |
| ACCT 440 | International Accounting and Accounting Research | F, W | 3.0 | ACCT 302 w/ C- or better, BUSM 301 |
Additional Program Requirements
- ACCT 201 and ACCT 203 must be completed with a B- or better, and all other accounting foundation courses must be completed with a C- or better.
- No more than one “D” grade may be applied towards the major. Other grades must be C- or better.
- One retake is allowed per class, but a total of only two classes on this major requirement sheet may be repeated.
Program Learning Outcomes
Upon completing a major in accounting, students will:
- Demonstrate competence in core accounting knowledge and general business principles.
- Communicate proficiently in accounting situations.
- Demonstrate proficiency in accounting standards and regulations including professional ethics.
- Work effectively with others in using critical thinking skills to solve accounting-related problems.
- Demonstrate proficiency in using technology in accounting contexts.
- Learn independently and understand the importance of continuous learning.
The Discipline
Accounting, known as the language of business, prepares students for positions in public accounting, private business, or for graduate study in accounting, administration, or business programs. The program is designed to develop communication skills and to enhance the student’s ability to analyze and solve problems using various technologies in a dynamic accounting and business environment.
Career Opportunities
The curriculum provides students with a broad business background and the opportunity to receive training in a wide variety of accounting areas including financial and managerial accounting, auditing, information systems, international accounting, and taxation.