Accounting

Degree

Bachelor of Science with a major in Accounting
College of Business (COB)

Contact

Tami Ward Gower, CPA, CGMA, M.B.A., M.Ed.
Clinical Professor, College of Business
tgower@une.edu

Mission

This program will prepare graduates for a career in accounting as a CPA or for a role in private industry. The responsibilities of CPA’s have evolved to require broader and deeper skill sets and competencies with knowledge of both current and emerging technologies. The program learning outcomes and proposed curriculum align with the CPA Evolution Model Curriculum developed by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) which took effect in January 2024. The curriculum is relevant and forward looking to enhance success and marketability in the accounting profession.

Program Description

The SWAGÊÓƵ Accounting curriculum is comprehensive, yet flexible enough to allow for a minor. Accounting degree coursework is designed to be up-to-date with the AICPA guidelines as well as the latest tax and accounting software, making students well-prepared to enter this much-needed profession. The following are some of the key courses offered within the Accounting degree program:

  • Excel Expert Certification
  • Innovation Through Technology
  • Accounting Information Systems
  • Data Analytics in Accounting
  • Taxation for Individuals and Entities
  • Auditing and an Accounting Internship

Curricular Requirements

CAS Core RequirementsCredits
Total Credits42
Program Required CoursesCredits
BUAC 201 – Financial Accounting3
BUAC 303 – Managerial Accounting3
BUAC 305– Excel Expert Certification3
BUAC 310 – Intermediate Accounting I3
BUAC 315 – Intermediate Accounting II3
BUAC 320 – Auditing Principles3
BUAC 330 – Tax for Individuals and Entities3
BUAC 340 – Accounting Information Systems3
BUAC 400 – Accounting Seminar3
BUAC 420–Data Analytics3
BUEC 203 – MacroeconomicsCredits Fulfilled by Core Requirements
BUEC 204 – MicroeconomicsCredits Fulfilled by Core Requirements
BUFI 205/DSC 205 – Introduction to Data Analysis & Modeling3
BUFI 315 – Business Finance Concepts and Skills3
BUMG 101 – Introduction to Business/Excel3
BUMG 120 – Innovation Through TechnologyCredits Fulfilled by Core Requirements
BUMG 200 – Management3
BUMG 325 – Legal Environment of Business3
BUMG 495A – Internship/Experiential Learning in Accounting Profession3
BUMK 200 – Marketing3
MAT 120 – StatisticsCredits Fulfilled by Core Requirements
Three (3) 300- or 400-level Accouting Electives with BUAC prefix*9
Total Credits60
Open Elective Courses (as needed to reach 120 credits)Variable
Minimum Total Required Credits120

*Optional Business Analysis and Reporting focus area through the following electives: BUAC 410 – Advanced Accounting (3 credits); BUAC 430 – Government/Not-for-profit Accounting (3 credits); BUAC 440 – Intermediate Managerial Acct/Data Analytics (3 credits).Accounting

Academic and Technical Standards

Accounting majors must earn a minimum of a 2.0 GPA (C) in all Accounting required and elective courses.

Learning Outcomes

  • Demonstrate knowledge in core business disciplines to apply to real world industry situations.
  • Prepare and interpret key financial reports in accordance with accounting standards (i.e. FASB).
  • Identify, calculate and analyze a variety of business metrics to assess an entity’s financial performance using appropriate technology and data analytic tools/techniques.
  • Apply the conceptual framework of internal control systems, and related audit engagement scope in compliance with appropriate authoritative/regulatory guidelines.
  • Describe the conceptual federal tax framework as defined by the appropriate regulatory body for both individuals and C Corps.
  • Demonstrate critical inquiry, professional communication skills and application of accounting concepts to complex business situations and in professional environments.

Minor

Program Required CoursesCredits
BUAC 201 – Financial Accounting3
BUAC 303 – Managerial Accounting3
BUAC 310 – Intermediate Accounting I3
BUAC 320 – Auditing Principles or BUAC 330 – Tax for Individuals and Entities3
Six (6) credits of 300- or 400-level courses with BUAC prefix6
Minimum Total Required Credits18

Transfer Credit

See Undergraduate Admissions for more information.

Admissions

See Undergraduate Admissions for more information.

Financial Information

Tuition and fees for subsequent years may vary. Other expenses include books and housing. For more tuition and fees information please consult this catalog's Financial Information section.

Notice and Responsibilities Regarding this Catalog

This catalog outlines the academic programs, degree criteria, policies, and events of the SWAGÊÓƵ for the 2024–2025 academic year and serves as the official guide for academic and program requirements for students enrolling at the University during the Summer of 2024, Fall 2024, and Spring 2025 semesters.

The information provided is accurate as of its publication date on April 26, 2024.
The SWAGÊÓƵ reserves the right to modify its programs, calendar, or academic schedule as deemed necessary or beneficial. This includes alterations to course content, class rescheduling, cancellations, or any other academic adjustments. Changes will be communicated as promptly as possible.

While students may receive guidance from academic advisors or program directors, they remain responsible for fulfilling the requirements outlined in the catalog relevant to their enrollment year and for staying informed about any updates to policies, provisions, or requirements.