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Dec 05, 2025
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2025-2026 Undergraduate Catalog
Accounting, BS
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Return to: Programs of Study
Mission
The Bachelor of Science in Accounting is for students who seek success in accounting careers and associated certifications like the Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified Internal Auditor (CIA). The program is designed based on the American Institute of Certified Public Accountants (AICPA) requirements, allowing students to learn from basic principles to advanced topics, covering the significant areas of financial, managerial, auditing, tax, and accounting systems. Students are also exposed to core business areas, such as finance, economics, business law, and ethics. The program is open to practitioners and students seeking to develop into professional leaders for a competitive global environment.
Program Goals
- Ensure students gain a solid foundation in accounting principles, financial, managerial, and tax accounting, auditing, and accounting technologies, preparing students for professional certifications and practice.
- Enable students to understand and apply ethical principles, legal requirements, and regulatory frameworks in accounting and business decision-making.
- Prepare students to interpret financial data, evaluate business scenarios, and make data-driven decisions using logical and analytical reasoning.
Program Educational Outcomes
Graduates of the accounting program will have the ability to:
- Apply GAAP and other accounting frameworks to prepare financial statements.
- To apply auditing principles to audit businesses and other entities.
- Process financial transactions throughout the accounting cycle.
- Demonstrate competency in preparing financial statements and statements of Cash Flows.
- Apply cost accounting concepts in problem-solving situations
- Apply basic individual and business taxation concepts
- Apply accounting technologies to solve accounting and auditing problems.
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Business Administration Major
General Education And Institutional Requirements (46-47 Credits)
One course in each of two disciplines in arts and humanities (6 Credits)
Discipline/Courses:
Communications, Theatre, Art, Music and Modern Language Note:
*Accounting majors should take PHIL-305, Ethics and Public Policy Two science courses, at least one of which shall be a laboratory course (7-8 Credits)
- ____ ___ Science Elective I 3/4 Credits
- ____ ___ Science Elective II 3/4 Credits
Discipline/Courses:
Biology, Chemistry, Physics, and Physical Science Courses One course in mathematics (3 Credits)
Note: College Algebra ( Math 125) or other 100- level math courses will no longer be accepted as a fulfillment of this requirement but could serve as a general education free elective. Two courses in English composition (6 Credits)
One course in each of two disciplines in social and behavioral sciences (6 Credits)
Discipline/Courses:
Economics, History, Anthropology, Political Science Sociology, Psychology, Geography, Social Work or Interdisciplinary Social Sci. Note:
COB students require a minimum of a C to pass these courses. Free General Education Electives (9 Credits)
Note:
COB students require a minimum of a C to pass these courses. *Students who have completed Principles of Macro/Microeconomics are encouraged to take COMM 103, ENGL 211, 212, 213 One course in technology (3 Credits)
Note:
BUIS 260 is a technology requirement for Gen-ed and COB students require a minimum of a C to pass this course. Institutional Requirements (6 Credits)
Note:
Students are encouraged to take SUMMER courses and attend MINI-SEMESTER in order to have a manageable semester load. In keeping with COMAR, the College of Business reserves the right to specify suitable general education courses for all majors. Core School Requirements (48 Credits)
Note:
****Accounting students must take BUAD 351 (Business Law II), instead of BUIS 360. Accounting Required Courses ( 33 credits)
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