May 09, 2025  
2025-2026 General Catalog [Effective Fall 2025] 
    
2025-2026 General Catalog [Effective Fall 2025]

Accounting (BA/BS)

Location(s): Main Campus, Online Campus


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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)


Additional Business Foundation (9 Credits)


Business Core (18.5 Credits)


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

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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