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Accounting, Bachelor of Science

Program Purpose

The Bachelor of Science degree program in Accounting is designed to prepare students for entry into careers in public, private, or governmental accounting. The curriculum will provide basic accounting theory with an emphasis on developing analytical skills and technological competency. Experienced certified public accountants and other professionals in the field will address both theoretical and practical issues to enhance employment opportunities in today’s accounting environment.

Program of Study

Course offerings emphasize skills and competencies that will be needed in actual business situations. Students also have the opportunity to pursue internships and cooperative experiences related to the operating practices and policies of actual accounting organizations. In addition, the General Education Requirements courses, required of all Wilmington University undergraduates, provide a well-rounded academic foundation.

Wilmington University students benefit from the experience of certified public accountants and other professionals employed in local businesses and governmental agencies. Whether the topic is managerial, financial, or tax accounting, the information shared by professionals actively involved in the accounting field is invaluable to an understanding of practical issues and problems. The classroom atmosphere is generally informal, and student participation is always encouraged. Furthermore, faculty members consider it important to know each of their students, and individual attention is readily available.

Cooperative Learning Experiences

Cooperative learning experiences (co-ops) are available in the Accounting program for BBM 301: Organizational Behavior and BAC 435: Accounting Information Systems. Elective courses may also be structured as co-ops. Each co-op experience is expected to last for two consecutive semesters and earn the student six credits toward their 120-credit degree.

To be eligible for the co-op the student must have completed 60 credits and have a minimum 2.5 GPA. The student must inform the Director of the Co-op program and the Accounting Program Chair one semester before they would like to begin a co-op assignment.

Program Competencies

In addition to achieving the Wilmington University undergraduate graduation competencies given in the Academic Information section of this catalog, through the completion of the Bachelor of Science degree in Accounting, graduates will be able to:

  1. Demonstrate effective information literacy and communication with valid and reliable research.
  2. Utilize the ethical principles required in the accounting profession.
  3. Prepare and deliver a complete financial statement package presented in a professional format in conformity with generally accepted accounting principles (GAAP).
  4. Use technology to efficiently communicate accounting information.

Minimum Grade Policy

Students pursuing a degree in Accounting are required by College of Business policy to attain a minimum grade of “C” for all program core courses. For the purpose of this policy, program core courses are all accounting courses. These courses are designated by the prefix “BAC.”


Curriculum - General Education Requirements

English Composition (12 Credits)

ENG 121 English Composition I

ENG 122 English Composition II

ENG 131 Public Speaking

ENG 310 Research Writing

Humanities Elective (6 credits)

VMG 313 Aesthetics of Film

DSN 110 Fundamentals of Drawing

TEC 215 Basic Photography

COM 245 Writing for the Media

Culinary Arts Elective

Drama Elective

Ethnic Studies Elective

Fine Arts Elective

Foreign Language Elective

History Elective

Humanities Elective

Literature Elective

Music Elective

Philosophy Elective

Religion Elective

Social Science (6 credits)

Economics (See Program Requirements)

Choose (1) course below (See Specific Program Requirements):

PSY 101   Introduction to Psychology

SOC 101  Introduction to Sociology

Mathematics (3 Credits)

MAT 205 Introductory Survey of Mathematics

Natural Science (3 or 4 Credits)

(See Program Requirements)

Computer Operations (3 Credits)

CTA 326 Integrating Excel into Business Problem Solving

Critical Analysis (3 Credits)

PHI 100 Introduction to Critical Thinking

Citizenship (3 Credits)

HUM 381 Contemporary Global Issues

All College of Business students are to take HUM 381.

Business Core (33 credits)

BAC 101 Accounting I

BAC 102 Accounting II

BBM 201 Principles of Management

BBM 301 Organizational Behavior

BBM 320 Business Communications

BBM 325 Intro to Business Analytics

BBM 402 Strategic Management

BMK 305 Marketing

FIN 305 Financial Management

MAT 312 Business Statistics

Choose one of the following:

BBM 411 Operations and Systems Management

HRM 311 Human Resource Management

Accounting Program Core (39 credits)

The College of Business programs require a minimum grade of ā€œCā€ for program core courses. Accounting majors receiving a grade lower than ā€œCā€ in any BAC course (including BAC 101 and 102) must retake that course.

BAC 201 Intermediate Accounting I

BAC 202 Intermediate Accounting II

BAC 301 Cost Accounting I

BAC 302 Cost Accounting II

BAC 321 Tax Accounting I

BAC 322 Tax Accounting II

BAC 401 Advanced Accounting I

BAC 402 Advanced Accounting II

BAC 423 Auditing

BAC 435 Accounting Information Systems (AIS)

BBM 319 Business Ethics

BLA 305 Business Law for Accounting and Finance Majors

ECO 102 Economics II

BAC 435: available as a co-op

Free Electives (9 credits; certain courses may be available as a co-op)

Students with less than 16 transfer credits are required to take FYE 101 as one of their electives.

Suggested Program Sequence

Freshman

1st Semester

BAC 101 Accounting I

CTA 326 Integrating Excel into Business Problem Solving

ENG 121 English Composition I

MAT 205 Introductory Survey of Mathematics

PHI 100 Introduction to Critical Thinking

2nd Semester

BAC 102 Accounting II

BBM 201 Principles of Management

ENG 122 English Composition II

MAT 312 Business Statistics

PSY 101 Introduction to Psychology

OR

SOC 101 Introduction to Sociology

Sophomore

1st Semester

BAC 201 Intermediate Accounting I

ECO 101 Economics I

ENG 131 Public Speaking

BBM 325 Intro to Business Analytics

Natural Science Elective

2nd Semester

BAC 202 Intermediate Accounting II

ENG 310 Research Writing

BMK 305 Marketing

ECO 102 Economics II

Humanities Elective

Junior

1st Semester

BAC 301 Cost Accounting I

BAC 321 Tax Accounting I

BBM 411 Operations and Systems Management

OR

HRM 311 Human Resource Management

BBM 301 Organizational Behavior

BBM 319 Business Ethics

BBM 301: available as a co-op

2nd Semester

BAC 302 Cost Accounting II

BAC 322 Tax Accounting II

BLA 305 Business Law for Accounting and Finance Majors

BBM 320 Business Communications

HUM 381 Contemporary Global Issues

All College of Business students are required to take a Citizenship Elective: HUM 381 Contemporary Global Issues.

Senior

1st Semester

BAC 401 Advanced Accounting I

BAC 423 Auditing

FIN 305 Financial Management

Free Elective

Free Elective

2nd Semester

BAC 402 Advanced Accounting II

BAC 435 Accounting Information Systems (AIS)

BBM 402 Strategic Management

Free Elective

Humanities Elective

BAC 435: available as a co-op


Accounting Completion Degree

Curriculum

Transfer students who hold an associate degree from a partner institution are required to take the following Accounting courses.

Business Accounting Core

BAC 301 Cost Accounting I

BAC 302 Cost Accounting II

BAC 321 Tax Accounting I

BAC 322 Tax Accounting II

BAC 401 Advanced Accounting I

BAC 402 Advanced Accounting II

BAC 423 Auditing

BAC 435 Accounting Information Systems (AIS)

BBM 315 Supervisory Management

BBM 319 Business Ethics

BBM 320 Business Communications

BBM 402 Strategic Management

BLA 305 Business Law for Accounting and Finance Majors

FIN 305 Financial Management

MAT 312 Business Statistics

What is a Completion Degree?

A completion degree is a personalized version of a bachelor's degree created exclusively for students who have completed an associate degree at an accredited institution. Completion degrees are available for most Wilmington University Bachelor of Science degrees. A student who expects to transfer a completed associate's degree should communicate with a Wilmington University academic advisor before registering for courses. A transcript with documentation of the conferred degree must be received by Wilmington University to confirm eligibility.