PROGRAMS OF STUDY
The Bachelor of Science (B.S.) degree in Accountancy requires 121 hours of undergraduate coursework. However, after July 1, 2006, the Commonwealth of Virginia will require 150 of education to sit for the Certified Public Accountant (CPA) exam. The courses required of all accounting majors are found in the Curriculum tab.
Any non-business student can take a Minor in Accountancy or Certifications in Accounting. Below are the information for the said programs.
CERTIFICATIONS IN ACCOUNTING
Many graduates want to obtain professional certification. The most popular certification is that of the Certified Public Accountant (CPA). As in most states, students seeking CPA licensure in Virginia have to meet a 150 credit-hour requirement. A School of Business student has the option to pursue dual degrees in accounting and business (with a concentration in information management or finance). The option has a 30 semester-hour curriculum for the 5th year. The student would receive two diplomas, and both degrees will appear on the student's permanent academic record. Please see a faculty advisor or the department head for more information.
In addition to the CPA exam, graduates of the School of Business programs may also take the Certified Management Accountant (CMA) exam, Certified Internal Auditor (CIA) exam, Certified Information Systems Auditor (CISA) exam and others. Students interested in taking one of these exams are encouraged to talk to an advisor during their junior year to determine the necessary course requirements.
Minor in Accountancy
A business or a non-business student is required to take five courses (15 hours) to earn a minor in Accountancy. This includes three required courses (9 hours) and two elective courses (6 hours) as follows:
| Code | Title | Credits |
|---|---|---|
| REQUIRED COURSES | ||
| ACC 201 | Principles of Financial Accounting | 3 |
| ACC 202 | Introduction to Managerial Accounting | 3 |
| ACC 301 | Intermediate Accounting I | 3 |
| Code | Title | Credits |
|---|---|---|
| ELECTIVE COURSES (Choose Two) | ||
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 315 | Federal Income Tax I | 3 |
| ACC 330 | Accounting Systems | 3 |
| ACC 413 | Cost Accounting | 3 |
| ACC 414 | Auditing | 3 |
| Total Credits | 15 | |
Summary of Graduation Requirements for Major
| Subject Area | Credits |
|---|---|
| General Education Core | 40 |
| Business Core | 48 |
| Business Electives | 6 |
| Major Requirements | 21 |
| Other Requirements | 6 |
| Total Credit Hours | 121 |
Suggested Plan of Study
| First Year | Credits | |
|---|---|---|
| SEM 101 & SEM 102 |
Spartan Seminar 101 and Spartan Seminar 102 |
2 |
| BUS 175 | Introduction to Business & Entrepreneurship | 3 |
| BIO 100 | Biological Science | 3 |
| SCI 101 | Physical Science for Non-Science Majors | 3 |
| BIO 100L or SCI 101L |
Biological Science Lab or Physical Science Laboratory |
1 |
| ENG 101 | College English I | 3 |
| ENG 102 | College English II | 3 |
| HED 100 | Personal and Community Health | 2 |
| BUS 284 | Advanced Microcomputing | 3 |
| MTH 131 | Pre-Calculus for Business Majors | 3 |
| MTH 132 | Calculus for Business Majors | 3 |
| Select one of the following: | 1 | |
| Fundametals of Fitness for Life | ||
| Modified Physical Education | ||
Modified PED |
||
| Credits | 30 | |
| Second Year | ||
| ACC 201 | Principles of Financial Accounting | 3 |
| ACC 202 | Introduction to Managerial Accounting | 3 |
| BUS 281 | Legal Environment for Business | 3 |
| BUS 270 | Business Statistics | 3 |
| ECN 211 | Principles of Microeconomics | 3 |
| ECN 212 | Principles of MacRoeconomics | 3 |
| ENG 210 | Practical English Grammar | 3 |
| ENG 285 | Public Speaking | 3 |
| Select one Humanities Elective (Note B) | 3 | |
| PSY 210 | Introduction to Psychology | 3 |
| SEM 201 | Spartan Seminar 201 | 1 |
| Credits | 31 | |
| Third Year | ||
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 315 | Federal Income Tax I | 3 |
| ACC 413 | Cost Accounting | 3 |
| BUS 330 | Business Communication | 3 |
| BUS 376 | Statistics & Quantitative Methods | 3 |
| BUS 387 | Introduction to Entrepreneurship | 3 |
| BUS 360 | Corporate Finance | 3 |
| BUS 365 | Organizational Behavior & Theory | 3 |
| BUS 366 | Principles of Marketing | 3 |
| Credits | 30 | |
| Fourth Year | ||
| ACC 330 | Accounting Systems | 3 |
| ACC 412 | Advanced Accountng II | 3 |
| ACC 414 | Auditing | 3 |
| ACC 418 | Governmental & Not-For-Profit Accounting | 3 |
| BUS 476 | Operations Management | 3 |
| BUS 478 | Strategic Management | 3 |
| BUS 375 | Management Information Systems & E-Commerce | 3 |
| SOC 325 | Sociology of Business & Internationalism | 3 |
| Select one Global/Cultural and Language Elective (Note B) | 3 | |
| Select one Business Elective (Note C) | 3 | |
| Credits | 30 | |
| Total Credits | 121 | |
List of Notes for Business Degree Programs
Note A
A student needs to take one (1) of the following laboratory courses:
| Code | Title | Credits |
|---|---|---|
| BIO 100L | Biological Science Lab | 1 |
| SCI 101L | Physical Science Laboratory | 1 |
Note B
Global/Cultural and Language Electives (6 hours)
A student will choose two (2) courses from the list below. At least one of these must be a non-language course.
| Code | Title | Credits |
|---|---|---|
| ENG 207 | Introduction to World Literature | 3 |
| ENG 383 | African-American Literature, 1940-PRESENT | 3 |
| FIA 201 | Basic Art Appreciation | 3 |
| GEO 141 | World Regional Geography | 3 |
| GEO 336 | Political Geography | 3 |
| GEO 337 | Geography of Africa | 3 |
| HIS 335 | African-American History | 3 |
| HIS 336 | African-American History Since 1865 | 3 |
| HIS 360 | Latin America: Readings in Latin-American History | 3 |
| HIS 361 | Latin America: Readings in Latin-American History | 3 |
| HIS 365 | Caribbean History | 3 |
| HIS 370 | Early African History and Cultures, From the Beginning of Humankind to 1600 | 3 |
| HIS 371 | Modern African History & Cultures 1600-PRESENT | 3 |
| HIS 446 | Colonial Latin American | 3 |
| HIS 448 | Slavery in the Alantic Basin | 3 |
| HUM 210 | Humanties | 3 |
| HUM 211 | Humanities | 3 |
| MUS 301 | Music Appreciation | 3 |
| MUS 234 | African-American Music | 3 |
| POS 315 | African American Politics | 3 |
| POS 323 | Compartative Government | 3 |
| POS 360 | International Politics | 3 |
| POS 442 | International Law | 3 |
| POS 463 | Politics of African Nations | 3 |
| POS 468 | A Survey of Contemporary Governments of Asia | 3 |
| PSY 340 | Psychology of the African-American | 3 |
| SOC 101 | Introduction to the Social Sciences | 3 |
| SOC 237 | Racial & Ethnic Minorities | 3 |
| SOC 242 | Introduction to Anthropology | 3 |
| FRN 111/112 | Elementary French I | 3 |
| GRM 111/112 | Elementary German I | 3 |
| JPN 111/112 | Elementary Japanese I | 3 |
| SPN 111/112 | Elementary Spanish | 3 |
| SWA 111/112 | Elementary Swahili | 3 |
Note C
A student in the Accountancy major needs to take two (6 credit hours) of the following as Business Elective course.
| Code | Title | Credits |
|---|---|---|
| ACC 316 | Federal Income Tax II | 3 |
| ACC 420 | Selected Topics in Accounting | 3 |
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 417 | International Business | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 469 | Entrepreneurship-In-Residence | 3 |
| BUS 477 | Franchising | 3 |
| BUS 362 | Investments | 3 |
| BUS 474 | Intermediate Financial Management | 3 |
| BUS 420 | Organizational Change & Development | 3 |
| BUS 417 | International Business | 3 |
| BUS 367 | Consumer Behavior | 3 |
Note D
A student in the Entrepreneurship concentration needs to take four (12 credit hours) of the following as Business Elective courses.
| Code | Title | Credits |
|---|---|---|
| ACC 330 | Accounting Systems | 3 |
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 484 | Creativity Innovation and Change Management | 3 |
| BUS 362 | Investments | 3 |
| BUS 363 | Financial Institutions | 3 |
| BUS 368 | Human Resources Management | 3 |
| BUS 420 | Organizational Change & Development | 3 |
| BUS 367 | Consumer Behavior | 3 |
| BUS 413 | Principles of Retailing | 3 |
| BUS 390 | Business Database Management | 3 |
Note E
A student in the Finance concentration needs to take four (12 credit hours) of the following as Business Elective courses.
| Code | Title | Credits |
|---|---|---|
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 315 | Federal Income Tax I | 3 |
| ACC 330 | Accounting Systems | 3 |
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 417 | International Business | 3 |
| BUS 469 | Entrepreneurship-In-Residence | 3 |
| BUS 476 | Operations Management | 3 |
| BUS 310 | Risk Management | 3 |
| BUS 395 | Intro to Personal Financial Planning | 3 |
| BUS 368 | Human Resources Management | 3 |
| BUS 390 | Business Database Management | 3 |
| BUS 497 | Marketing Research | 3 |
Note F
A student in the Management concentration needs to take four (12 credit hours) of the following as Business Elective courses.
| Code | Title | Credits |
|---|---|---|
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 465 | Small Business Management | 3 |
| BUS 469 | Entrepreneurship-In-Residence | 3 |
| BUS 477 | Franchising | 3 |
| BUS 370 | Total Quality Management | 3 |
| BUS 435 | Compensation | 3 |
| BUS 390 | Business Database Management | 3 |
| BUS 421 | Web Application Development for E-Business | 3 |
| BUS 423 | Decision Support & Expert Systems | 3 |
| BUS 412 | Marketing Management | 3 |
| BUS 413 | Principles of Retailing | 3 |
| BUS 497 | Marketing Research | 3 |
Note G
A student in the Management Information Systems concentration needs to take four (12 credit hours) of the following as Business Elective courses.
| Code | Title | Credits |
|---|---|---|
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 330 | Accounting Systems | 3 |
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 465 | Small Business Management | 3 |
| BUS 469 | Entrepreneurship-In-Residence | 3 |
| BUS 362 | Investments | 3 |
| BUS 368 | Human Resources Management | 3 |
| BUS 415 | International Management | 3 |
| BUS 374 | Programming in Visual Basic | 3 |
| BUS 385 | Web 2 Applications | 3 |
| BUS 387 | Introduction to Entrepreneurship | 3 |
| BUS 497 | Marketing Research | 3 |
Note H
A student in the Marketing concentration needs to take four (12 credit hours) of the following as Business Elective courses.
| Code | Title | Credits |
|---|---|---|
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 493 | Special Topics in Business | 3 |
| BUS 465 | Small Business Management | 3 |
| BUS 469 | Entrepreneurship-In-Residence | 3 |
| BUS 477 | Franchising | 3 |
| BUS 362 | Investments | 3 |
| BUS 363 | Financial Institutions | 3 |
| BUS 368 | Human Resources Management | 3 |
| BUS 410 | Leadership & Diversity in Management | 3 |
| BUS 390 | Business Database Management | 3 |
| BUS 411 | Salesmanship | 3 |
| BUS 414 | Advertising | 3 |
| BUS 418 | Internet Marketing | 3 |
Note P
A student needs to take two of the following courses toward Tourism and Hospitality Management Electives (6 credits).
| Code | Title | Credits |
|---|---|---|
| THM 381 | Facilities Layout & Design | 3 |
| THM 401 | Club and Resort Management | 3 |
| THM 481 | Hospitality Property Management | 3 |
| THM 351 | Event Planning and Management | 3 |
| THM 402 | Management by Menu | 3 |
Note Q
A student needs to take one of the following courses towards Hospitality Franchising Elective (3 credits).
| Code | Title | Credits |
|---|---|---|
| BUS 387 | Introduction to Entrepreneurship | 3 |
| BUS 465 | Small Business Management | 3 |
| BUS 477 | Franchising | 3 |
| THM 441 | Restaurant Ownership and Operation | 3 |
| THM 494 | Restaurant Franchising | 3 |
Note R
A student needs to take one of the following courses towards a work experience elective in the Hospitality Industry (3 credit hours).
| Code | Title | Credits |
|---|---|---|
| THM 391 | Intenship in Hospitality | 3 |
| BUS 300 | Internship | 3 |
| BUS 400 | Independent Study | 3 |
| BUS 413 | Principles of Retailing | 3 |
| BUS 412 | Marketing Management | 3 |
| BUS 367 | Consumer Behavior | 3 |
Note S
| Code | Title | Credits |
|---|---|---|
| BUS 417 | International Business | 3 |
| BUS 415 | International Management | 3 |
| BUS 416 | International Marketing | 3 |
| SOC 325 | Sociology of Business & Internationalism | 3 |
| BUS 390 | Business Database Management | 3 |
| BUS 375 | Management Information Systems & E-Commerce | 3 |