Accounting Curriculum

Curriculum Requirements

All bachelor's degrees require a minimum of 120 credit hours, inclusive of UD general education and major requirements and any elective courses.

The Accounting major consists of 59 credit hours as follows:

Business Core Competencies (33 credits):

  • ECON 101: Principles of Microeconomics (3)
  • ECON 102: Principles of Macroeconomics (3)
  • BAC 201: Principles of Management (3)
  • BAC 241: Principles of Financial Accounting (3)
  • BAC 242: Principles of Managerial Accounting (3)
  • BAC 280: Principles of Marketing (3)
  • BAC 300: Principles of Finance (3)
  • BAC 340: Effective Communication in Business (3)
  • BAC 421: Business Law (3)
  • BAC 475: Administrative Policy Seminar/Capstone (3)
  • BAC 485: Internship (3)

Required Accounting Courses (26 credits):

  • BAC 341: Intermediate Accounting I (4)
  • BAC 342: Intermediate Accounting II (4)
  • BAC 346: Accounting Information Systems (3)
  • BAC 351: Cost Accounting I (3)
  • BAC 441: Federal Taxation I (3)
  • BAC 446: Auditing (3)
  • *Six elective accounting credits (as approved by the advisor) (6)

*Electives:

  • BAC 342 Intermediate Accounting II (4) - required for major, elective for minor
  • BAC 346 Accounting Information Systems (3) - required for major, elective for minor
  • BAC 352 Cost Accounting (3)
  • BAC 406 Government & Nonprofit Accounting (3)
  • BAC 430 Advanced Accounting (3)
  • BAC 441 Federal Taxation I (3) - required for major, elective for minor
  • BAC 442 Federal Taxation II (3)
  • BAC 446 Auditing (3) - required for major, elective for minor
  • BAC 447 Experiential Audit (1)

Note: Once a student matriculates, they must acquired deparmental approval to transfer in accounting courses from another university.

While not required, these courses are highly encouraged for all majors in the Department of Business and Accounting:

  • BAC 100: Introduction to Business (1)
  • CIS 162: Fundamentals of Excel (1)
  • PRF 201: Career Development Strategies: Thinking Beyond College (1)

Note: To fulfill a double major within the Department of Business and Accounting, 14 unique (3 or 4 credit) classes consisting of required and elective courses between both majors must be completed. If a student wishes to pursue a triple major, 20 unique (3 or 4 credit) classes consisting of required and elective courses among the three majors must be completed.

Four-Year Plan of Study: Accounting

 

Accounting Minor: consists of 22 credits including 16 credits of required courses and 6 credits of elective accounting credits as follows:

Required Courses:

  • BAC 241: Principles of Financial Accounting (3)
  • BAC 242: Principles of Managerial Accounting (3)
  • BAC 300: Principles of Finance (3)
  • BAC 341: Intermediate Accounting I (4)
  • BAC 351: Cost Accounting I (3)
  • Six Accounting elective credits (6)

Students outside the Department of Business and Accounting wishing to pursue a minor are encouraged to meet with the department head to ensure their selection of courses is appropriate. Only two (3 or 4 credit) classes of the required courses and electives taken to fulfill an accounting minor may be applied toward an additional minor within the Department of Business and Accounting.

Note: Students with majors within the Department of Business and Accounting cannot declare a business minor. No student, regardless of department, can declare more than two minors.