Accounting 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. This program effectively prepares students who plan to sit for the CPA Exam.
Accounting Program Outcomes:
- Explain the major concepts in the functional areas of accounting, marketing, finance, and management.
- Evaluate the legal, social, and economic environments of business.
- Describe the global environment of business.
- Describe and explain the ethical obligations and responsibilities of business.
- Apply decision-support tools to business decision making.
- Construct the present effective oral and written forms of professional communication.
- Apply knowledge of business concepts and functions in an integrated manner.
General Education Requirements
| Code | Title | Credits |
|---|---|---|
| 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 of 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 | ||
| FINITE MATHEMATICS | ||
| ALGEBRA, TRIG AND STAT WITH APPLICATION | ||
| ALGEBRAIC REASONING AND PROBLEM-SOLVING | ||
| PRECALCULUS | ||
| STATISTICAL REASONING | ||
| BRIEF CALCULUS | ||
| CALCULUS I | ||
| STATISTICAL METHODS | ||
| MATHEMATICS FOR ELEMENTARY TEACHERS II | ||
| FINITE MATHEMATICS | ||
| MATH FOR TECHNOLOGY | ||
| STATISTICAL REASONING | ||
| Humanistic & Artistic Ways of Knowing | ||
| Select two courses from two different categories (Literature, Arts, Language): | 6.00-7.00 | |
| Literature | ||
| LITERATURE AND IDEAS | ||
| WORLD CLASSICS | ||
| INTERNATIONAL LITERATURE | ||
| NATIVE AMERICAN 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 | ||
| NEZ PERCE LANGUAGE AND CULTURE | ||
| NEZ PERCE LANGUAGE AND HISTORY | ||
| ELEMENTARY SPANISH I | ||
| ELEMENTARY SPANISH II | ||
| Scientific Ways of Knowing | ||
| Select two courses from two different disciplines; one course must include a lab: | 7.00-8.00 | |
| 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 | ||
| SEMICONDUCTORS, SCIENCE, AND SOCIETY | ||
| INTRODUCTION TO FORENSIC SCIENCE | ||
| PHYSICAL GEOLOGY | ||
| INTRODUCTION TO EARTH SYSTEMS | ||
| GEOGRAPHIC INFORMATION SYSTEMS | ||
| WATER AND ENERGY | ||
| INTEGRATED SCIENCE II | ||
| INTEGRATED SCIENCE I | ||
| INTRODUCTION TO NATURAL SCIENCES | ||
| NATURAL SCIENCE FOR ELEMENTARY EDUCATOR | ||
| GENERAL PHYSICS I | ||
| PHYS SCIENCES FOR ELEMENTARY EDUCATORS | ||
| DESCRIPTIVE ASTRONOMY | ||
| PHYSICS FOR SCIENTISTS AND ENGINEERS I | ||
| Social & Behavioral Ways of Knowing | ||
| Take one of the following: | 3.00 | |
| PRINCIPLES OF MICROECONOMICS | ||
or ECON-201 | PRINCIPLES OF MACROECONOMICS | |
| Select one of the following: | 3.00 | |
| CULTURAL ANTHROPOLOGY | ||
| WORLD PREHISTORY | ||
| INTRODUCTION TO NATIVE AMERICAN STUDIES | ||
| INTRODUCTION TO GEOGRAPHY | ||
| WORLD HISTORY I | ||
| WORLD HISTORY II | ||
| UNITED STATES HISTORY I | ||
| UNITED STATES HISTORY II | ||
| DIVERSITY IN ORGANIZATIONS | ||
or SS-184 | DIVERSITY IN ORGANIZATIONS | |
| HUMAN RELATIONS IN ORGANIZATIONS | ||
or SS-185 | HUMAN RELATIONS IN ORGANIZATIONS | |
| AMERICAN NATIONAL GOVERNMENT | ||
| INTERNATIONAL POLITICS | ||
| COMPARATIVE GOVERNMENT | ||
| INTRODUCTION TO GENERAL PSYCHOLOGY | ||
| LIFESPAN DEVELOPMENTAL PSYCHOLOGY | ||
| INTRODUCTION TO SOCIOLOGY | ||
| SOCIAL PROBLEMS | ||
| Global Perspectives | ||
| Select one of the following: | 3.00-4.00 | |
| CULTURAL ANTHROPOLOGY | ||
| WORLD PREHISTORY | ||
| INTRODUCTION TO NATIVE AMERICAN STUDIES | ||
| RACE AND ETHNICITY | ||
| INTERCULTURAL COMMUNICATION | ||
| 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 | ||
| ETHICS AND IDENTITY | ||
| SOCIAL-CULTURAL ASPECTS OF SPORTS | ||
| NEZ PERCE LANGUAGE AND CULTURE | ||
| NEZ PERCE LANGUAGE AND HISTORY | ||
| 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 | ||
| Total Credits | 37.00-42.00 | |
Program Requirements
| Code | Title | Credits |
|---|---|---|
| Major Courses | ||
| AC-231 | PRINCIPLES OF ACCOUNTING I | 3.00 |
| AC-232 | PRINCIPLES OF ACCOUNTING II | 3.00 |
| BUS-101 | INTRODUCTION TO BUSINESS | 3.00 |
| BUS-220 | BUSINESS COMMUNICATIONS | 3.00 |
| BUS-221 | INTRODUCTION TO COMPUTERS/INFO SYSTEMS | 3.00 |
| ECON-201 | PRINCIPLES OF MACROECONOMICS (Take both courses, one as core) | 3.00 |
| or ECON-202 | PRINCIPLES OF MICROECONOMICS | |
| ECON/PSYC/SS-300 | STATISTICAL METHODS | 3.00 |
| Upper Division Courses | ||
| AC-331 | INTERMEDIATE ACCOUNTING I | 3.00 |
| AC-332 | INTERMEDIATE ACCOUNTING II | 3.00 |
| AC-385 | MANAGERIAL AND COST ACCOUNTING I | 3.00 |
| AC-483 | TAX LAW I | 3.00 |
| AC-484 | TAX LAW II | 3.00 |
| AC-485 | AUDITING CONCEPTS | 3.00 |
| BUS-301 | FINANCIAL MANAGEMENT | 3.00 |
| BUS-311 | FOUNDATIONS OF MANAGEMENT THEORY | 3.00 |
| BUS-321 | PRINCIPLES OF MARKETING | 3.00 |
| BUS-355 | INFORMATION SYSTEMS FOR MANAGERS | 3.00 |
| BUS-365 | BUSINESS LAW I | 3.00 |
| BUS-370 | PRODUCTION AND OPERATIONS MANAGEMENT | 3.00 |
| BUS-380 | INTERNATIONAL BUSINESS | 3.00 |
| or BUS-482 | INTERNATIONAL MARKETING | |
| BUS-412 | HUMAN RESOURCE MANAGEMENT | 3.00 |
| BUS-498 | SENIOR STRATEGIC SEMINAR | 3.00 |
| ECON-465 | INTERNATIONAL ECONOMICS | 3.00 |
| Accounting Electives | ||
| Select 6 elective credits at the 300/400 level | 6.00 | |
| Experiential Component | ||
| Select one of the following: | 3.00 | |
| INTERNSHIP IN ACCOUNTING | ||
| VOLUNTEER INCOME TAX ASSISTANCE | ||
| INTERNSHIP IN ACCOUNTING | ||
| INTERNSHIP IN ACCOUNTING | ||
| NONPROFIT MANAGEMENT | ||
| ENTREPRENEURSHIP | ||
| MARKETING RESEARCH | ||
| Electives | ||
| Select 5 elective credits | 5.00 | |
| Total Credits | 83.00 | |
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
| 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 | ||
| ENGL-102 | WRITING AND RHETORIC II | 3.00 |
| CORE | Social & Behavioral Ways of Knowing | 3.00 |
| CORE | Global Perspectives | 3.00 |
| Elective | Elective Credits | 3.00 |
| CORE | Scientific Ways of Knowing | 3.00 |
| Credits | 15.00 | |
| Second Year | ||
| Fall | ||
| AC-231 | PRINCIPLES OF ACCOUNTING I | 3.00 |
| BUS-220 | BUSINESS COMMUNICATIONS | 3.00 |
| ECON-201 | PRINCIPLES OF MACROECONOMICS | 3.00 |
| CORE | Scientific Ways of Knowing | 4.00 |
| Credits | 13.00 | |
| Spring | ||
| AC-232 | PRINCIPLES OF ACCOUNTING II | 3.00 |
| BUS-221 | INTRODUCTION TO COMPUTERS/INFO SYSTEMS | 3.00 |
| ECON-202 | PRINCIPLES OF MICROECONOMICS | 3.00 |
| CORE | Humanistic & Artistic Ways of Knowing | 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 or BUS-482 |
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 |
| ECON-465 | INTERNATIONAL ECONOMICS | 3.00 |
| AC Elective | 300/400 Level 'AC' Elective | 3.00 |
| Experiential Component | Experiential Component * | 3.00 |
| Credits | 15.00 | |
| Spring | ||
| AC-484 | TAX LAW II | 3.00 |
| BUS-412 | HUMAN RESOURCE MANAGEMENT | 3.00 |
| BUS-498 | SENIOR STRATEGIC SEMINAR | 3.00 |
| AC Elective | 300/400 Level 'AC' Elective | 3.00 |
| CORE | Integrative Seminar Ethics & Values | 3.00 |
| Credits | 15.00 | |
| Total Credits | 120.00 | |