Accounting (BS)

Program Educational Goals:

Accounting graduates will be professionally competent in the following areas:

Properly classifying and record transactions consistent with the Conceptual Framework and Generally Accepted Accounting Principles.
Understanding the regulatory environments different organizations face (e.g., FASB, GASB, PCAOB, IRS).
Preparing and interpreting the business implications of financial statements.
Preparing accounting information for planning and control and for the evaluation of products, projects and divisions.
Judging product, project, divisional and organizational performance using managerial accounting information.
Identifying organizational information technology components and risks that can affect financial systems and prescribing appropriate controls.
Preparing business and individual tax returns in accordance with regulations of the appropriate authorities.
Designing an audit program to frame the various elements of planning, testing and reporting phases of an audit in the context of the overall audit objective, engagement risk assessment and internal controls.
Applying codes of professional conduct and ethics.
Utilizing data analytics tools to support and communicate findings.

Four Year Plan:

Please refer to the Four-Year Plan for departmental recommended path towards graduation.

University Requirements:

ENGL 110 - First-Year Writing (C- minimum)
First Year Seminar (FYS) (0-4 credits)
Discovery Learning Experience (DLE) (three credits)
Multicultural Requirement (three credits)
University Breadth Requirements (C- minimum):
- Creative Arts and Humanities (three credits)
- History and Cultural Change (three credits)
- Social and Behavioral Sciences (three credits)
- Mathematics, Natural Sciences, and Technology (three credits)
Capstone Experience

Major Requirements:

Minimum grade C- required in all required courses (except free electives).

Applicability of transfer coursework to Lerner majors: Coursework at the 300-level or higher may be transferred from AACSB-accredited institutions only unless credit is earned through an approved articulation agreement or approved study abroad program. Courses at the 100- and 200-level may be transferred from any institution following UD’s standard transfer credit policy.

Only one of the following courses may be transferred: ACCT 302, ACCT 315, ACCT 316, ACCT 327, ACCT 350, ACCT 413/613, ACCT 414/614, ACCT 415/615, ACCT 417/617.

Only two of the following courses may be transferred: ACCT 207, ACCT 208, BUAD 301, BUAD 306, BUAD 309, ECON 101, ECON 103, FINC 311, MISY 160, MISY 261.

ACCT 425 must be completed at the University of Delaware.

ACCT 207 - Accounting I Credit(s): 3
ACCT 208 - Accounting II Credit(s): 3
ACCT 302 - Accounting Information Systems Credit(s): 3
ACCT 315 - Intermediate Accounting I Credit(s): 3
ACCT 316 - Intermediate Accounting II Credit(s): 3
ACCT 327 - Cost Accounting Credit(s): 3
ACCT 350 - Business Law I Credit(s): 3
ACCT 413 - Income Tax Accounting Credit(s): 3
or
ACCT 613 - Federal Taxation of Income and Property Transactions
ACCT 414 - Advanced Federal Taxation Credit(s): 3
or
ACCT 614 - Advanced Federal Taxation
ACCT 415 - Advanced Accounting Credit(s): 3
or
ACCT 615 - Advanced Financial Reporting
ACCT 417 - Auditing Credit(s): 3
or
ACCT 617 - Auditing, Ethics, and Professional Responsibility
ACCT 402 - Big Data Technologies Credit(s): 3
ACCT 425 - Strategic Information Systems and Accounting Credit(s): 3
ECON 101 - Introduction to Microeconomics Credit(s): 3
ECON 103 - Introduction to Macroeconomics Credit(s): 3
BUAD 110 - Basics of Business Credit(s): 3
MISY 160 - Business Computing Fundamentals Credit(s): 3
MISY 261 - Introduction to Management Information Systems Credit(s): 3
BUAD 301 - Introduction to Marketing Credit(s): 3
BUAD 306 - Introduction to Operations Management Credit(s): 3
BUAD 309 - Organizational Behavior Credit(s): 3
FINC 311 - Principles of Finance Credit(s): 3

Major Breadth Requirements:

Twelve credits of Creative Arts and Humanities, and/or History and Cultural Change, and/or foreign language courses. Foreign Language courses can include ARAB, FREN, CHIN, GRMN, GREK, HEBR, ITAL, JAPN, KORE, LATN, PORT, RUSS, SPAN at the 100-level or above. Courses used to fulfill the University breadth requirements above may also be used to fulfill this major breadth requirement, excluding ECON 101, ECON 103, BUAD 301, and BUAD 309.

Three credits from Social & Behavioral Sciences. Courses used to fulfill the University breadth requirements above may also be used to fulfill this major breadth requirement, excluding ECON 101, ECON 103, BUAD 301, and BUAD 309.
Six credits from Mathematics, Natural Sciences, and Technology. Courses used to fulfill the University breadth requirements above may also be used to fulfill this major breadth requirement, excluding CISC, STAT, 100-level MATH, MATH 221, MATH 231, MATH 232, and MATH 241.

Statistics/Analytics/Math Courses:

MATH 221 - Calculus I Credit(s): 3
or
MATH 241 - Analytic Geometry and Calculus A Credit(s): 4
MISY 262 - Fundamentals of Business Analytics Credit(s): 3
STAT 200 - Basic Statistical Practice Credit(s): 3

Communication:

One of the following:

ENGL 301 - Advanced Writing Credit(s): 3
ENGL 312 - Written Communications in Business Credit(s): 3
ENGL 410 - Technical Writing Credit(s): 3
COMM 212 - Public Speaking & Professional Presentation Credit(s): 3
HOSP 230 - Executive Presentations and Professional Development Credit(s): 3

Professional Electives:

Nine credits of 300-level or higher ACCT, FINC or MISY courses. Two of these MUST be ACCT.
- See ACCT course descriptions for enrollment restrictions (ACCT 313 and ACCT 352 do not apply; ACCT 363 or ACCT 364 may apply, but not both).
Cross-listed courses may apply.

Electives:

In addition to required courses, sufficient credits must be taken to meet the minimum credits required for the degree. No more than two credits of HBNS 120 may apply.