Accounting 

The accounting major is designed to prepare students for the many career options in the area of accounting and assurance services, including public accounting, corporate accounting, and government/not-for-profit accounting. Accounting majors are required to demonstrate a high level of competence in technical accounting skills and a thorough comprehension of contemporary accounting concepts and practices. The accounting program is structured to establish an academic foundation for further graduate study in business or related disciplines. The program is monitored to assure that its contents meet contemporary educational requirements to satisfy criteria to sit for the following professional examinations: the Certified Public Accountant (CPA)—with the addition of 30 hours beyond the Bachelor’s degree, the Certified Internal Auditor (CIA), and the Certified Management Accountant (CMA). In addition, the Department of Accounting operates the Center for Accounting Education, which provides seminars, internships, and professional assistance to accounting majors. The Department of Accounting is fully accredited by the AACSB-International Association for Management Education, has an active chapter of Beta Alpha Psi (the national honor and professional society), is endorsed by the International Institute of Internal Auditors, and has an active student chapter of the National Association of Black Accountants.  

Undergraduate Accounting Curriculum

Course names in italics are those School of Business courses that require prerequisites. For more information see the individual departmental course prerequisite information sheet available in the Office of Student Affairs, Room 222 of the School of Business. Be aware that certain College of Arts & Sciences courses on this curriculum sheet also require prerequisites. Any student enrolled in a School of Business course must satisfy any and all prerequisites for that course. Any student who has enrolled in a course without the proper prerequisite(s) will be withdrawn from the course. 

Undergraduate Major Requirements: Accounting 

33 Total Semester Hours: 

ACCT-201 Accounting Principles I  
ACCT-202 Accounting Principles II 
ACCT-310 Intermediate Accounting I  
ACCT-311 Intermediate Accounting II  
ACCT-318 Tax Principles & Procedures  
ACCT-320 Cost Accounting I 
ACCT-330 Advanced Accounting  
ACCT-340 Auditing I   
ACCT-350 Accounting Information Systems  
Accounting Elective              

Accounting Elective

Graduation Requirements: 

Minimum semester credits required: 126-128.  Minimum cumulative grade point average for all semester credits earned: 2.0. Maximum number of semester credits accepted with an earned grade of “D”: 21. Maximum number of credits accepted in the business core curriculum with an earned grade of “D”: 6.  Minimum cumulative grade point average earned in course requirements in the major: 2.5. A grade of “D” or “F” is not accepted in these required major courses. Courses including, but not limited to, College Algebra I, those courses taught in the Center for Academic Reinforcement, and any other remedial courses as determined by the School of Business do not count toward the graduation requirements. 

 Students may transfer credits from other Schools and Colleges but only credits approved by the School of Business will count toward a business degree. For more information inquire in the Office of Student Affairs, Room 222, School of Business. 
Five-year degree: MBA with a concentration in Accounting (See the Graduate Bulletin). 

The Department of Accounting is located in Suite 340 and can be contacted at (202) 806-1565.