Accounting (BS)
Major Credit Hours - 54 credit hours
Two Minors - 24-30 credit hours
GE Core + Religious Education - 24 credit hours
General Electives - 12-18 credit hours
Total Credit Hours to Graduate - 120 credit hours
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Effective Sep. 2026
Last Revision 6/11/2026
Faculty Unit Assignment: Faculty of Business & Government
Sponsoring Program: Accounting
Holokai Category: Professional Studies
Program Requirements
Required Accounting Foundation Courses — 18 Credits
(ACCT 200 must be completed with a B or better and ACCT 210 must be completed with a B- or better. All other Accounting Foundation courses must be completed with a C-or better)
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| BUSM 186 | Foundations of Data Analytics | F, W, S | 3.0 | |
| ACCT 200 | Principles of Accounting I | F, W, S | 3.0 | |
| ACCT 210 | Principles of Accounting II | F, W, S | 3.0 | ACCT 200 w/B or better |
| MATH 121 | Principles of Statistics | F, W, S | 3.0 | MATH 107 or MATH 110 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 | MATH 107 or MATH 110 or score 24 on Math Section of the ACT or 590 on Math Section of the SAT |
| ECON 201 | Principles of Macroeconomics | F, W, S | 3.0 | MATH 107 or MATH 110 or score 24 on Math Section of the ACT or 590 on Math Section of the SAT |
Required Business Courses — 9 Credits
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| BUSM 301 | Business Finance | F, W, S | 3.0 | ACCT 200, MATH 121, BUSM 186, all prerequisite classes w/C- or better |
| BUSM 320 | Business Communication | F, W, S | 3.0 | ENGL 101 |
| BUSM 342 | Business Law and Ethics | F, W, S | 3.0 | 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 | |
| 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 186 |
Required Accounting Courses — 24 Credits
| Course Number | Title | Semesters Offered | Credit Hours | Prerequisites |
|---|---|---|---|---|
| ACCT 301 | Intermediate Accounting I | F, W | 3.0 | ACCT 200 (w/B or better) & ACCT 210 (w/B- 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 200 (w/B or better) & ACCT 210 (w/B- or better) |
| ACCT 321 | Federal Taxation I | W, S | 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 301 w/C- or better and either ACCT 356 (w/C- or better) or CS 311 |
| ACCT 386 | Data Analytics for Accountants | F, W | 3.0 | ACCT 301 w/ C- or better |
| ACCT 440 | International Accounting and Accounting Research | F, W | 3.0 | ACCT 302 w/ C- or better, BUSM 301 |
Additional Program Requirements
- ACCT 200 must be completed with a B or better and ACCT 210 must be completed with a B- or better. 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.