Student ID:__________________________ Student Name:_______________________ Advisor Name:_______________________ Catalog: 2025-2026 General Catalog Program: Accounting (BA/BS)

Accounting (BA/BS)

  • ​Student Success Advisor(s)
  • Sample Degree Plan
  • Program Learning Outcomes 
  • CIP Code: 52.0301

Program Admission

See Admissions Requirements for this program.

Program Information

  • Students must complete the required business foundation, business core, and upper-division major classes with a GPA of 2.5 or better.
  • This program requires the completion of MATH 1040 - Statistical Inference and MATH 1050 - College Algebra. Students who are not prepared for these math courses may need additional math credits/preparation, which may affect time to graduation. Please consult your Student Success Advisor for more information.

Bachelor’s Degree Type: Arts or Science Requirement (12* or 16** Credits)

Select one degree type from either Bachelor of Arts or Bachelor of Science:

Bachelor of Science (BS) Degree Requirement (12 Credits*)

  • Bachelor of Science Degree - Math or Science minimum requirement 12 Credits

* Note: A portion of the BS requirements may be met by fulfilling the General Education Core and Breadth Areas. Consult your Student Success Advisor for details. 

or

Bachelor of Arts (BA) Degree Requirement (16 Credits**)

  • Bachelor of Arts Degree - Foreign Language Requirement 16 Credits

** Note: One semester of a foreign language may also fulfill the General Education Humanities requirement. The 16 credits may be fulfilled by taking four semesters of a foreign language or by testing out of a language and purchasing the credits. Consult your Student Success Advisor for details. 

General Education Requirement (28+ Credits)

See General Education for course options.

  • Core Course Requirements (12+ Credits)
  • Breadth Area Requirements (16+ Credits)

Accounting Curriculum (74.5 Credits)

Pre-Business Foundation (23 Credits)

Course NameCredit(s)Term TakenGrade
ACCT 2010 - Accounting Principles
Fall, Spring, Summer
3 Credit(s)
ANLY 2500 - Introduction to Business Analytics
Fall, Spring, Summer
3 Credit(s)
ECON 2010 - Principles of Microeconomics [GE Social/Behavioral Sciences]
Fall, Spring, Summer
3 Credit(s)
CSCY 2100 - Spreadsheet Applications
Fall, Spring, Summer
3 Credit(s)
MATH 1040 - Statistical Inference [GE Quantitative Literacy]
Fall, Spring, Summer

Prerequisite(s): MATH 1010 or adequate test score within the last two (2) years

4 Credit(s)
MATH 1050 - College Algebra [GE Quantitative Literacy]
Fall, Spring, Summer

Prerequisite(s): MATH 1010 or adequate test score within the last two (2) years

4 Credit(s)
MGMT 2000 - Professional Development
Fall, Spring
3 Credit(s)

Additional Business Foundation (9 Credits)

Course NameCredit(s)Term TakenGrade
ACCT 2020 - Managerial Accounting
Fall, Spring, Summer

Prerequisite(s): ACCT 2010 

3 Credit(s)
ECON 2020 - Principles of Macroeconomics [GE Social/Behavioral Sciences]
Fall, Spring, Summer
3 Credit(s)
MGMT 2020 - Business Communication
Fall, Spring, Summer

Prerequisite(s): ENGL 2010 

3 Credit(s)

Business Core (18.5 Credits)

Students must be admitted to the School of Business prior to enrollment in most 3000- or 4000-level courses.

Course NameCredit(s)Term TakenGrade
ACCT 3350 - Business Law and Ethics
Fall, Spring, Summer
3 Credit(s)
FIN 3250 - Managerial Finance I
Fall, Spring, Summer

Prerequisite(s): ACCT 2010 and MATH 1040 and (MATH 1050 or adequate test score)

3 Credit(s)
MGMT 3100 - Operations Management
Fall, Spring, Summer

Prerequisite(s): MATH 1040 

3 Credit(s)
MGMT 3180 - Management and Organizations
Fall, Spring, Summer
3 Credit(s)
MGMT 4950 - Strategic Management
Fall, Spring, Summer

Prerequisite(s): FIN 3250 and MGMT 3100 and MGMT 3180 and MKTG 3010 

3 Credit(s)
MKTG 3010 - Marketing Principles
Fall, Spring, Summer
3 Credit(s)
BA 4999 - Assurance of Learning
Fall, Spring, Summer [As Needed]

Prerequisite(s): MGMT 4950 

0.5 Credit(s)

Accounting Core (24 Credits)

Course NameCredit(s)Term TakenGrade
ACCT 3010 - Financial Accounting I
Fall, Spring, Summer

Prerequisite(s): ACCT 2010 

3 Credit(s)
ACCT 3020 - Financial Accounting II
Fall, Spring, Summer

Prerequisite(s): ACCT 3010 

3 Credit(s)
ACCT 3100 - Accounting Information Systems
Fall, Spring, Summer
3 Credit(s)
ACCT 3200 - Tax I
Fall, Spring, Summer
3 Credit(s)
ACCT 3300 - Cost
Fall, Spring, Summer

Prerequisite(s): ACCT 2020 

3 Credit(s)
ACCT 3510 - Accounting Data Analytics
Fall, Spring, Summer [As Needed]
3 Credit(s)
ACCT 4030 - Advanced Accounting
Fall, Spring, Summer

Prerequisite(s): ACCT 3010 and ACCT 3020 

3 Credit(s)
ACCT 4400 - Auditing I
Fall, Spring, Summer

Prerequisite(s): ACCT 3010 

3 Credit(s)

Free Electives and University Requirements

Students’ total free elective credit is determined by their General Education courses taken, degree type selected (if applicable), additional credits earned, and any additional math or other prerequisite courses needed. Some students and/or programs may not have any free electives.

For a bachelor’s degree, students must earn

  • A minimum of 120 total credits;
  • A minimum cumulative GPA of 2.0 in both SUU coursework and combined transfer/SUU coursework;
  • 40 upper-division credits, 20 of which are earned from SUU (students may need to select additional upper-division courses not included in their major requirements in order to reach this minimum 40); and
  • 30 credits completed through SUU.

Total Credits, BA/BS Degree: 120

Program Learning Outcomes

In addition to achieving the undergraduate learning objectives for all business composite degrees in the School of Business, accounting majors will acquire the following competencies:

  • Students will demonstrate a basic knowledge of each major functional area of business, including accounting, economics, finance, information systems, international, legal and social environment, management, and marketing.
  • Students will demonstrate a basic proficiency in fundamental professional skills, including written communication skills, oral communication skills, critical thinking skills, analytical skills, and ethical decision-making skills.
  • Students develop an increased level of ethical awareness and responsibility appropriate for the fiduciary role of accounting professionals through learning and applying professional codes of conduct specific to the accounting profession.
  • Students demonstrate the knowledge and skills necessary for entering the profession in the areas of managerial accounting, tax, audit, financial accounting, accounting information systems, and accounting analytics.
  • Students demonstrate proficiency in accounting-specific technology (e.g., accounting software, data analytics, data visualization, and advanced EXCEL skills).
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