Accounting BA/BS

The Accounting major provides students with the necessary competencies for careers in the accounting field. The program is based on the Common Body of Knowledge recommended by the Institute of Management Accountants (IMA).  The curriculum provides students with the accounting and management skills to collect, analyze, and evaluate financial information, to integrate and effectively communicate financial and non-financial information, and to provide leadership to business enterprises  through an awareness of the social, legal, economic, and ethical considerations that impact organizational decisions.

Accounting Program Outcomes:

  1. Explain the major concepts in the functional areas of accounting, marketing, finance, and management.
  2. Evaluate the legal, social, and economic environments of business.
  3. Describe the global environment of business.
  4. Describe and explain the ethical obligations and responsibilities of business.
  5. Apply decision-support tools to business decision making.
  6. Construct the present effective oral and written forms of professional communication.
  7. Apply knowledge of business concepts and functions in an integrated manner.

General Education Requirements

Written Communication
Select one of the following:6.00
WRITING AND RHETORIC I
and WRITING AND RHETORIC II
COLLEGE WRITING AND RESEARCH
Oral Communication
Select one from the following:3.00
FUNDAMENTALS OF ORAL COMMUNICATION
SMALL GROUP COMMUNICATION
PUBLIC SPEAKING
Mathematical Ways of Knowing
Select one of the following:3.00-5.00
MATH IN MODERN SOCIETY
COLLEGE ALGEBRA
COLLEGE ALGEBRA AND TRIGONOMETRY
CALCULUS I
STATISTICAL METHODS FOR THE SCIENCES
MATHEMATICS FOR ELEMENTARY TEACHERS II
MATH FOR TECHNOLOGY
Humanistic & Artistic Ways of Knowing
Select one course from two categories:6.00-8.00
Literature
LITERATURE AND IDEAS
WORLD CLASSICS
INTERNATIONAL LITERATURE
MYTHOLOGIES
Arts
INTRODUCTION TO ART
THE ART AND HISTORY OF THE MOTION PICTURE
INTRODUCTION TO THE ARTS
SURVEY OF MUSIC
MUSIC IN AMERICA
WORLD MUSIC
HISTORY OF MUSICAL THEATER
HISTORY OF JAZZ AND POPULAR MUSIC STYLES
SURVEY OF THE THEATER
Language
ELEMENTARY NEZ PERCE LANGUAGE I
ELEMENTARY NEZ PERCE LANGUAGE II
ELEMENTARY SPANISH I
ELEMENTARY SPANISH II
Scientific Ways of Knowing
Select one course from two disciplines; one lab7.00-8.00
INTRODUCTION TO BIOINFORMATICS
CONCEPTS OF BIOLOGY
PLANTS AND PEOPLE
BIOLOGY IN FILM
HUMAN BIOLOGY
HUMAN ANATOMY AND PHYSIOLOGY I
CONCEPTS OF CHEMISTRY
GENERAL, ORGANIC AND BIOCHEMISTRY
PRINCIPLES OF CHEMISTRY I
INTRODUCTION TO COMPUTER SCIENCE
INTRODUCTION TO COMPUTER SCIENCE
INTRODUCTION TO FORENSIC SCIENCE
PHYSICAL GEOLOGY
INTRODUCTION TO EARTH SYSTEMS
GEOGRAPHIC INFORMATION SYSTEMS
INTEGRATED SCIENCE II
INTEGRATED SCIENCE I
INTRODUCTION TO NATURAL SCIENCES 1
NATURAL SCIENCE FOR ELEMENTARY EDUCATOR
GENERAL PHYSICS I
GENERAL PHYSICS II
PHYS SCIENCES FOR ELEMENTARY EDUCATORS
DESCRIPTIVE ASTRONOMY
ENGINEERING PHYSICS I
Social & Behavioral Ways of Knowing
ECON-201PRINCIPLES OF MACROECONOMICS3.00
or ECON-202 PRINCIPLES OF MICROECONOMICS
PSYC-101INTRODUCTION TO GENERAL PSYCHOLOGY3.00
Diversity
Select one of the following:3.00-4.00
CULTURAL ANTHROPOLOGY
WORLD PREHISTORY
INTRODUCTION TO NATIVE AMERICAN STUDIES
RACE AND ETHNICITY
COMMUNICATION AND DIVERSITY
INTERNATIONAL LITERATURE
NATIVE AMERICAN WRITTEN LITERATURE
INTRODUCTION TO GEOGRAPHY
WORLD HISTORY I
WORLD HISTORY II
UNITED STATES HISTORY I
UNITED STATES HISTORY II
DIVERSITY IN ORGANIZATIONS
SOCIAL-CULTURAL ASPECTS OF SPORTS
ELEMENTARY NEZ PERCE LANGUAGE I
ELEMENTARY NEZ PERCE LANGUAGE II
COMPARATIVE GOVERNMENT
INTRODUCTION TO SOCIOLOGY
ELEMENTARY SPANISH I
ELEMENTARY SPANISH II
INTERMEDIATE SPANISH I
INTERMEDIATE SPANISH II
DIVERSITY IN ORGANIZATIONS
Integrative Seminar: Ethics & Values
Select one of the following:3.00
ID 300A - 300Z (see course descriptions for options)
HELLS CANYON INSTITUTE
Foreign/Heritage Language
Select 16 credits of language if selecting Bachelor of Arts Degree16.00
Total Credits37.00-43.00
 
 

Program Requirements

Major Courses
AC-231PRINCIPLES OF ACCOUNTING I3.00
AC-232PRINCIPLES OF ACCOUNTING II3.00
BUS-101INTRODUCTION TO BUSINESS3.00
BUS-220BUSINESS COMMUNICATIONS3.00
BUS-221INTRODUCTION TO COMPUTERS/INFO SYSTEMS3.00
ECON-201PRINCIPLES OF MACROECONOMICS (Take both courses, one as core)3.00
or ECON-202 PRINCIPLES OF MICROECONOMICS
ECON/PSYC/SS-300STATISTICAL METHODS3.00
Upper Division Courses
AC-331INTERMEDIATE ACCOUNTING I3.00
AC-332INTERMEDIATE ACCOUNTING II3.00
AC-385MANAGERIAL AND COST ACCOUNTING I3.00
AC-483TAX LAW I3.00
AC-484TAX LAW II3.00
AC-485AUDITING CONCEPTS3.00
BUS-301FINANCIAL MANAGEMENT3.00
BUS-311FOUNDATIONS OF MANAGEMENT THEORY3.00
BUS-321PRINCIPLES OF MARKETING3.00
BUS-355INFORMATION SYSTEMS FOR MANAGERS3.00
BUS-365BUSINESS LAW I3.00
BUS-370PRODUCTION AND OPERATIONS MANAGEMENT3.00
BUS-380INTERNATIONAL BUSINESS3.00
or BUS-482 INTERNATIONAL MARKETING
BUS-412HUMAN RESOURCE MANAGEMENT3.00
BUS-498SENIOR STRATEGIC SEMINAR3.00
ECON-465INTERNATIONAL ECONOMICS3.00
Accounting Electives
Select 6 elective credits at the 300/400 level6.00
Experiential Component
Select one of the following:3.00
INTERNSHIP IN BUSINESS
NONPROFIT MANAGEMENT
INTERNSHIP IN BUSINESS
MARKETING RESEARCH
INTERNSHIP IN BUSINESS
Electives
Select 5 elective credits5.00
Total Credits83.00

Students must earn at least a "C-" in MATH, ECON, and PSYC-101.

Students must earn at least a "C-" in all major courses.  Students must also earn at least a 2.5 grade point average in all business courses combined, including Accounting and Economics.

Sequential Plan of Study

Plan of Study Grid
First Year
FALL CREDITS
BUS-101 INTRODUCTION TO BUSINESS 3.00
ENGL-101 WRITING AND RHETORIC I 3.00
CORE Humanistic & Artistic Ways of Knowing 3.00
CORE Mathematical Ways of Knowing 3.00
CORE Oral Communication 3.00
  Credits 15.00
SPRING
CORE Scientific Ways of Knowing 3.00
CORE Diversity 3.00
ENGL-102 WRITING AND RHETORIC II 3.00
PSYC-101 INTRODUCTION TO GENERAL PSYCHOLOGY 3.00
Elective Elective Credits 3.00
  Credits 15.00
Second Year
FALL
AC-231 PRINCIPLES OF ACCOUNTING I 3.00
BUS-220 BUSINESS COMMUNICATIONS 3.00
CORE Scientific Ways of Knowing 4.00
ECON-201 PRINCIPLES OF MACROECONOMICS 3.00
  Credits 13.00
SPRING
AC-232 PRINCIPLES OF ACCOUNTING II 3.00
BUS-221 INTRODUCTION TO COMPUTERS/INFO SYSTEMS 3.00
CORE Humanistic & Artistic Ways of Knowing 3.00
ECON-202 PRINCIPLES OF MICROECONOMICS 3.00
Elective Elective Credits 2.00
  Credits 14.00
Third Year
FALL
AC-331 INTERMEDIATE ACCOUNTING I 3.00
AC-385 MANAGERIAL AND COST ACCOUNTING I 3.00
BUS-311 FOUNDATIONS OF MANAGEMENT THEORY 3.00
BUS-321 PRINCIPLES OF MARKETING 3.00
BUS-365 BUSINESS LAW I 3.00
ECON-300 STATISTICAL METHODS 3.00
  Credits 18.00
SPRING
AC-332 INTERMEDIATE ACCOUNTING II 3.00
BUS-301 FINANCIAL MANAGEMENT 3.00
BUS-355 INFORMATION SYSTEMS FOR MANAGERS 3.00
BUS-370 PRODUCTION AND OPERATIONS MANAGEMENT 3.00
BUS-380 INTERNATIONAL BUSINESS
or INTERNATIONAL MARKETING
3.00
  Credits 15.00
Fourth Year
FALL
AC-483 TAX LAW I 3.00
AC-485 AUDITING CONCEPTS 3.00
AC AC 300/400 Level 3.00
ECON-465 INTERNATIONAL ECONOMICS 3.00
BUS Experiential Component 1 3.00
  Credits 15.00
SPRING
AC-484 TAX LAW II 3.00
AC AC 300/400 Level 3.00
BUS-412 HUMAN RESOURCE MANAGEMENT 3.00
BUS-498 SENIOR STRATEGIC SEMINAR 3.00
CORE Integrative Seminar: Ethics & Values 3.00
  Credits 15.00
  Total Credits 120.00

Graduates with a BA/BS in Accounting go on to obtain careers in a variety of fields:

  • Auditing
  • Certified Public Accounting
  • Cost Accounting
  • Economics
  • Financial Planning
  • Forensic/Investigative Accounting
  • Management Accounting
  • Tax