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Accounting Emphasis

About Our Accounting Program

The Accounting Emphasis within the Department of Economics provides students with comprehensive training in financial and managerial accounting principles, preparing them for successful careers in public accounting, corporate finance, government, and nonprofit organizations.

Our program combines rigorous theoretical foundations with practical applications, ensuring graduates are well-prepared for professional certifications such as the CPA exam and immediate entry into the accounting profession. Students develop critical thinking skills, ethical decision-making abilities, and technical competencies essential in today's dynamic business environment.

Professional Preparation

Comprehensive curriculum designed to prepare students for CPA certification and professional accounting careers

Real-World Application

Hands-on experience with financial analysis, tax preparation, and auditing procedures using industry-standard software

Expert Faculty

Learn from experienced professionals who bring both academic expertise and industry knowledge to the classroom

Why Choose Accounting?

Accounting professionals are in high demand across all industries. Our graduates enter a field with excellent job security, competitive salaries, and diverse career opportunities from public accounting firms to corporate finance departments.

Public Accounting

  • Certified Public Accountant (CPA)
  • Tax Specialist & Consultant
  • External Auditor
  • Forensic Accountant
  • Financial Advisory Services
  • Small Business Consultant

Corporate Accounting

  • Staff Accountant
  • Financial Analyst
  • Internal Auditor
  • Controller
  • Budget Analyst
  • Cost Accountant

Government & Nonprofit

  • Government Accountant
  • IRS Revenue Agent
  • Nonprofit Financial Manager
  • Municipal Budget Analyst
  • Grant Accounting Specialist
  • Public Sector Auditor

Specialized Fields

  • Investment Banking Analyst
  • Financial Planning & Analysis
  • Risk Management Specialist
  • Compliance Officer
  • Business Valuation Analyst
  • Accounting Information Systems
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Course Descriptions

The Accounting Emphasis provides a comprehensive foundation in accounting principles, financial reporting, and business law. Students master both theoretical concepts and practical applications through hands-on coursework that mirrors real-world accounting practices.

Our curriculum emphasizes critical thinking, ethical decision-making, and professional communication skills essential for success in the accounting profession. Students gain proficiency with industry-standard accounting software and develop expertise in financial analysis, cost accounting, and auditing procedures.

Course Descriptions: Accounting Emphasis

Special Requirements

Students may repeat required courses in the major only once and may not take required courses in the major in summer school or at other institutions during the year. Exceptions to this rule may be granted under extenuating circumstances as determined by the Department. Final approval must be obtained from the Vice President for Academic Affairs.
A minimum grade of “C” must be received in all prerequisites to a course and a minimum grade of “C” must be received in all required courses. Students who are not making satisfactory progress will be strongly advised to change their major. All students within the Economics major must complete at least twenty-seven hours in Economics, six hours in Accounting (ACC 151, ACC 152), three hours in Statistics (SSD 215), six hours in Business Administration, (BUS 161 and BUS 265), six hours in Mathematics (MAT 103-MAT 104 or higher), and Research Methodology (ECO 453). A senior paper is required for graduation.
All majors must take the general GRE, subject-part GRE, or the GMAT. Students who are planning to go to graduate school are encouraged to take Calculus I, Linear Algebra, and Applied Statistics.

Required Major Courses (36 Credit Hours)

The first semester focuses on basic accounting conventions and methodology for the preparation and use of financial data. Offered every fall.

Prerequisite(s): ACC 151
The second semester focuses on interpretation of accounting to other aspects of firm, and the strengths and limitations of accounting as a tool of management are also explored. Offered every Fall.

This is a basic course in business which will consider various applied aspects of running a business. This is Offered every fall.

This course prepares students to be managers by stressing the following points: planning, organizing, influencing, and controlling. Offered every spring.

Prerequisite(s): MAT 103 and ENG 102
This course is designed as a basic introductory course in economics. The course introduces and covers basic concepts of economic theory such as demand and supply, national income, economic growth, interest, inflation, business cycle, unemployment, and fiscal and monetary policy. The course also discusses macroeconomic policy and current economic events. Offered every fall.

Prerequisite(s): MAT 103 and ENG 102
This course is designed to familiarize students with core microeconomics concepts such consumer behavior, the theory of the firm, decision-making, and market equilibrium. The course also discusses the elasticity of demand, elasticity of supply, utility maximization, production and cost functions, profit maximization, and market structures/organization. Offered every spring.

Prerequisite(s): ECO 211 and ECO 212
This is a course designed for the Theoretical analysis of consumer behavior, the allocation of resources in production, the behavior of firms in perfect and imperfect completion, and the concept of optimum allocation of resources within the economy. Offered every fall.

Prerequisite(s): ECO 211 and ECO 212
This course is a study of aggregate economics with a Theoretical analysis of income and employment determinants, economic fluctuations, and the role of government fiscal and monetary policies in economic stabilization. Offered every spring.

This is a course devoted to the study of basic research design and diverse research methodologies available for solving business problems. Students are expected to identify a specific business problem, design the research methodology, and present a report on their findings.

Prerequisite(s): MAT 091 with a grade of "C" or qualifying placement test score.
This course is a review of algebraic techniques such as solving quadratic equations, composite and inverse functions, transformations and symmetry of graphs. Advanced topics in polynomial and rational functions and graphs; applications. Introduction to exponential and logarithmic functions and graphs; solving linear systems; solving systems of linear inequalities. Offered every semester.

Prerequisite(s): MAT 103 with a grade of "C" or qualifying placement test score.
The trigonometric functions: formulas, theorems, solving equations, and applications will be developed. Offered every semester.

Prerequisite(s): MAT 103, or MAT 106, or advanced level math with a "C" average.
This course is an introduction to the foundations of statistical thinking and exploratory data analysis. This course is designed to help students acquire fundamental skills in organizing, displaying, reading, and interpreting data including the use of standard computer software, such as the BIDP package to analyze their data. The computer analytic skills are taught in a two-hour computer applications lab which meets once a week. Offered every fall; this course is required of all majors within the School of Social Sciences.

Total: 36 credit hours

Emphasis in Accounting

In addition to completing all the course requirements for an Economics major,students must take at least 12 credit hours from the following courses:

A study of the functions of financial accounting, basic theory, asset and liability recognition and measurement. Offered every fall.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 152

A study of accounting theory and practice as applied to stockholder's equity, dilutive securities, investments, income measurement issues, and preparation and analysis of financial statements. Offered every spring.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 251

Cost accounting principles and concepts are applied to cost systems. Problems peculiar to manufacturing enterprises, preparation of cost statements, and the solving of cost problems will be studied. Offered in the fall of alternate years.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 152

The student is given a chance to investigate areas not covered in courses offered by the Department or to study in greater depth a selected topic encountered in an Economics, Accounting, Business or Management Science course. The student will register using the appropriate course code based on the area of study selected. The student will work with an instructor, setting the goals of the semester and designing the reading and research to be completed. A series of short papers or one long paper typically result from the student's work. Students can apply a maximum of three credit hours in independent study toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every fall.
CREDIT: 3 Semester Hour(s)

The student is given a chance to investigate areas not covered in courses offered by the Department or to study in greater depth a selected topic encountered in an Economics, Accounting, Business or Management Science course. The student will register using the appropriate course code based on the area of study selected. The student will work with an instructor, setting the goals of the semester and designing the reading and research to be completed. A series of short papers or one long paper typically result from the student's work. Students can apply a maximum of three credit hours in independent study toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every fall.
CREDIT: 3 Semester Hour(s)

The student is allowed to engage in fieldwork (under professional supervision) that is designed to provide applied experience related to the student's major interest. The student will register using the appropriate course code based on the area of internship. Students can apply a maximum of three credit hours in internship toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every fall.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): JUNIOR AND SENIOR DEPARTMENTAL MAJOR AND CONSENT OF THE INSTRUCTOR.

The student is allowed to engage in fieldwork (under professional supervision) that is designed to provide applied experience related to the student's major interest. The student will register using the appropriate course code based on the area of internship. Students can apply a maximum of three credit hours in internship toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every spring.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): JUNIOR AND SENIOR DEPARTMENTAL MAJOR AND CONSENT OF THE INSTRUCTOR.

This course is a study of auditing Theory and procedures with emphasis on acceptable accounting principles and on professional issues faced by auditors. Topics discussed include verifying accounting data, preparing reports, and examining auditor liability in the preparation of financial statements.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 152

This course deals with accounting procedures for special situations: partnerships, installment and consignment sales, home office-branch relationships, consolidations, and fund accounting.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 252

This course is a study of federal income tax laws as well as those of the state, focusing on the preparation of individual returns. As such, it discusses the following topics: gross income and income adjustments, exclusions, itemized deductions, and tax credits.
CREDIT: 3 Semester Hour(s)
PREREQUISITE(S): ACC 152

This course is a study of the functioning of the legal system as a framework for modern business. The law of contracts, bailment, and commercial paper will be considered during the first semester. BUS 261 Offered every fall. ... (remaining course descriptions truncated for space, but would continue similarly)
CREDIT: 3 Semester Hour(s)

Total: 12 credit hours

Required Elective Courses:

Students must take at least twelve (12) credit hours from the following elective courses:

Prerequisite(s): ECO 211 and ECO 212
This course studies the theory of wages, the problem of unemployment, economics of insecurity, industrial disputes, industrial accidents, development and aims of labor unions, employers and associations.

Prerequisite(s): ECO 211 and ECO 212
This course is a survey of the role and purpose of money, banking institutions, control of the money and capital markets, international monetary arrangements, and other topics concerning the impact of money and financial institutions.

Prerequisite(s): ACC 152, SSD 215, and MAT 104
This is an introductory course concerned with the financial functions of business and how they can be carried out effectively. Topics such as the management of assets, short- and long-term sources of funds and capital budgeting principles will be covered. Offered every spring.

Prerequisite(s): ECO 221 and ECO 222, and MATH 211
This course is a review of the application of mathematical techniques to the formulation of economic models and the solution of economic problems. Special focus will be given to the development of the general optimization model.

Prerequisite(s): ECO 211 and ECO 212
The broad purpose of this course is to study the role of government in economic decision making, a role that is pervasive and important in all modern societies. This includes the role of the government as a tax collector, a spender, and its allocation effect.

The student is given a chance to investigate areas not covered in courses offered by the Department or to study in greater depth a selected topic encountered in an Economics, Accounting, Business or Management Science course. The student will register using the appropriate course code based on the area of study selected. The student will work with an instructor, setting the goals of the semester and designing the reading and research to be completed. A series of short papers or one long paper typically result from the student's work. Students can apply a maximum of three credit hours in independent study toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every fall.

The student is given a chance to investigate areas not covered in courses offered by the Department or to study in greater depth a selected topic encountered in an Economics, Accounting, Business or Management Science course. The student will register using the appropriate course code based on the area of study selected. The student will work with an instructor, setting the goals of the semester and designing the reading and research to be completed. A series of short papers or one long paper typically result from the student's work. ECO 315/ACC 315/BUS 315 offered every fall. ECO 316/ACC 316/ BUS 316 offered every spring. Students can apply a maximum of three credit hours in independent study toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every spring.

Prerequisite(s): Junior and Senior departmental major and consent of the instructor.
The student is allowed to engage in fieldwork (under professional supervision) that is designed to provide applied experience related to the student's major interest. The student will register using the appropriate course code based on the area of internship. Students can apply a maximum of three credit hours in internship toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every fall.

Prerequisite(s): Junior and Senior departmental major and consent of the instructor.
The student is allowed to engage in fieldwork (under professional supervision) that is designed to provide applied experience related to the student's major interest. The student will register using the appropriate course code based on the area of internship. Students can apply a maximum of three credit hours in internship toward fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. Offered every spring.

Prerequisite(s): ECO 211 and ECO 212
This course reviews the principles of international trade, balance of payments, trade policies and agreements.

Prerequisite(s): ECO 211 and ECO 212
This course centers on a topic of current economic interest to be offered according to student demands and faculty availability.

This course is designed to give students a good understanding of various market organizations such as perfect competition, oligopoly etc. and their production and pricing structures. This in addition to how These various market structures interact both at the sector and the macro level and how public policy {Antitrust Laws} could be effectively used to bring their operations to socially desired outcomes.

Prerequisite(s): ECO 221 and ECO 222
This course uses micro- and macro-economic analysis to understand the operations of the expanding healthcare system and to critically examine the efficacy of public policy in this area.

Prerequisite(s): ECO 221 or ECO 222
This is a course designed to examine the economic characteristics of developing countries and to survey the major Theories of development. It also examines the role of international aid organizations and developed countries in promoting economic growth and equity in developing countries.

Prerequisite(s): ECO 221 and ECO 222
The course looks at the evolution of economic thought by carefully analyzing the contributions of early economists starting with the Greek philosophers, then the Classical economists, the Neoclassical economists, and beyond. It also examines their influence on modern economic ideas.

Prerequisite(s): ECO 221 and ECO 222
This course is designed to investigate the process of economic growth in the U.S. economy from the 17th century to the present. The role of economic and political institutions in the American economic development will be emphasized.

Total: 12 credit hours

Launch Your Accounting Career Today

Join a profession that offers stability, growth, and the opportunity to make a real impact in business and society. Our Accounting Emphasis provides the knowledge, skills, and professional preparation you need to succeed in this dynamic field.