Accounting Major

Department of Accounting

Accounting Major Requirements (22.5 credits)

Required Grades and GPA

Minimum grade of C in all courses that are prerequisites for subsequent required courses. Minimum grade of C required in BUS-A 325 if taking BUS-A 437. Major GPA of 2.0: GPA includes all courses counting toward the Accounting major. 

Note

The Accounting major has a three-course sequence (A311-312-424), so students must plan carefully for graduation, study abroad, etc. If necessary, students can request permission to enroll in A312 and A424 in the same semester. See below for further details.

Required courses (16.5 credits)

  • BUS-A 311: Intermediate Financial Reporting and Analysis I (3 credits) P: BUS-A 304/307 with grade of C or higher
  • BUS-A 312: Intermediate Financial Reporting and Analysis II (3 credits) P: BUS-A 311 with a grade of C or higher
  • BUS-A 314: Communicating Accounting Analytics (1.5 Credits) P: BUS-A 304/307 & BUS-A 306/309 with grades of C or higher
    • Note: BUS-A 355: TOPIC: Communicating Accounting Analytics (no longer offered) or BUS-A 303: Communication for Accountants (no longer offered) fulfills this requirement.
  • BUS-A 325: Cost and Performance Measurement for Decision Making (3 credits) P: BUS-A 306/309 with grade of C or higher
  • BUS-A 329: Taxes and Decision Making (3 credits) P: BUS-A 304/307 and BUS-A 306/309 with a grades of C or higher
  • BUS-A 424: Foundations of Auditing (3 credits) P/C: BUS-A 312 with a grade of C or higher

Elective Courses (6 credits required; at least one course must be at the 400 level)

  • BUS-A 337: Accounting Information Systems (3 credits) P: BUS-K 303 or BUS-K 304¬†with a grade of C or higher
    • Note: BUS-S 400 is not available to Accounting majors as a substitute for BUS-A 337.
  • BUS-A 355: TOPIC: Sustainability Reporting & Analysis (3 credits) P:  BUS-A 304/307 with grade of C or higher
  • BUS-A 420: Financial Statement Analysis and Interpretation (3 credits) P/C: BUS-A 312 with a grade of C or higher
  • BUS-A 422: Accounting for Mergers, Acquisitions, and Complex Financial Structures (3 credits) P/C: BUS-A 312 with a grade of C or higher
  • BUS-A 437: Advanced Management Accounting for Decision Making and Control: Theory and Applications (3 credits) P: BUS-A 325 with a grade of C or higher
  • BUS-A 440: Technical and Empirical Research in Accounting (3 credits) P: BUS-A 311 with C or higher 

Accounting and Finance double major

For students majoring in both Accounting and Finance (37.5 total credits), BUS-A 311, BUS-A 312, BUS-A 325, and BUS-A 329 meet the BUS-A (Accounting course) requirements for the Finance major. Accounting majors should not take any BUS-A courses listed on the Finance major page of this bulletin that are not part of the Accounting major requirements listed on this page. See the Finance major page of the bulletin for additional information on the Finance major requirements.

Additional Information

Kelley School of Business Graduate Accounting Programs:

3/2 MBA Program

  • The prerequisite courses for the 3/2 MBA program are listed on their website.
  • Note that there are graduate level equivalencies of the courses listed below for students in the 3/2 program.  Thus, students do not need to complete the following list of undergraduate requirements prior to entering the 3/2 program:
    • BUS-L 375
    • BUS-J 375
    • BUS-T 375
    • ECON-B 252

MS in Accounting with Data and Analytics

  • The prerequisite courses for the MS in Accounting with Data and Analytics program are listed on their website.

CPA

Students planning to take the CPA exam are responsible for researching and understanding the exam requirements since they vary from state to state. Further information is available at:

www.nasba.org or 1-800-CPA-EXAM (CPA board)

https://thiswaytocpa.com/ (American Institute of CPAs)

Additional BUS-A Courses

For a complete listing of all undergraduate BUS-A courses, see the Accounting department section of the Kelley courses site. Courses not included in the Accounting major requirements do not count toward the major but may help with accounting hour requirements for CPA purposes. Students are responsible for verifying with the appropriate state CPA board that they are on track to fulfill their educational requirements.