Bachelor of Science in Accountancy

PROGRAMS OF STUDY

The Bachelor of Science (B.S.) degree in Accountancy requires 121 hours of undergraduate coursework. The Commonwealth of Virginia requires at least 150 semester hours of education prior to taking 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 is the information for these 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 5^th 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.

Summary of Graduation Requirements for Major

Summary of Graduation Requirements

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

Plan of Study Grid

First Year		Credits
SEM 101 & SEM 102	Spartan Seminar 101 and Spartan Seminar 102	2
BUS 175	Intro 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
PED 100	Fundamentals of Fitness for Life
PED 101	Modified Physical Education
Modified PED
	Credits	30
Second Year
SEM 201	Spartan Seminar 201	1
ACC 201	Principles of Financial Accounting	3
ACC 202	Principles of 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
PSY 210	Introduction to Psychology	3
ENG 285	Public Speaking	3
Select one Humanities Elective (Note B)		3
	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 Accounting 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-Ecommerce	3
BUS 391	Intro to Data Analytics & Big Data	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:

Course List

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.

Course List

Code	Title	Credits
ENG 207	Introduction to World Literature	3
ENG 383	African American Literature	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 361	Readings in Latin American History	3
HIS 365	Caribbean History	3
HIS 370	Early African History/Cultures to 1600	3
HIS 371	African History/Cultures 1600-PRESENT	3
HIS 446	Colonial Latin American	3
HIS 448	Slavery in the Atlantic Basin	3
HUM 210	Humanities	3
HUM 211	Humanities	3
MUS 301	Music Appreciation	3
MUS 234	African American Music	3
POS 315	African American Politics	3
POS 323	Comparative Government	3
POS 360	International Relations, International Relations	3
POS 463	Politics of African Nations	3
POS 468	Survey 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 325	Sociology of Business/Internationalism	3
FRN 111/112	Elementary French I	3
SPN 111/112	Elementary Spanish I	3

Note C

A student in the Accountancy major needs to take one (3 credit hours) of the following as Business Elective course. 

Course List

Code	Title	Credits
ACC 316	Federal Income Tax II	3
BUS 396	Intro to Blockchain: Foundations	3
BUS 423	Decision Support & Data Mining	3
BUS 363	Financial Institutions	3
BUS 390	Business Database Management	3
BUS 431	Information Systems Analysis and Design	3

While a student in the Business concentration needs to take four (12 credit hours) of the following courses towards Business Electives.

Course List

Code	Title	Credits
ACC 301	Intermediate Accounting I	3
ACC 315	Federal Income Tax I	3
BUS 350	The Ethics of Management	3
BUS 363	Financial Institutions	3
BUS 367	Consumer Behavior	3
BUS 390	Business Database Management	3
BUS 396	Intro to Blockchain: Foundations	3
BUS 413	Principles of Retailing	3
BUS 415	International Management	3
BUS 431	Information Systems Analysis and Design	3
BUS 465	Small Business Management	3
BUS 477	Franchising	3
THM 351	Event Planning and Management	3
THM 381	Facilities Layout & Design	3

Note D

A student in the Entrepreneurship concentration needs to take four (12 credit hours) of the following as Business Elective courses.

Course List

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 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.

Course List

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 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.

Course List

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 E-Business	3
BUS 423	Decision Support & Data Mining	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.

Course List

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 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.

Course List

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

Note P

A student needs to take two of the following courses toward Tourism and Hospitality Management Electives (6 credits).

Course List

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).

Course List

Code	Title	Credits
BUS 387	Introduction to Entrepreneurship	3
BUS 465	Small Business Management	3
BUS 477	Franchising	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).

Course List

Code	Title	Credits
THM 391	Internship 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

Course List

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-Ecommerce	3