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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 accounting 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 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 accounting professionals employed in businesses and governmental agencies. Whether the topic is managerial, financial, audit, or tax accounting, the information shared by professionals actively involved in the accounting field is invaluable to an understanding of practical issues and problems.
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 contact the office of Work-Integrated Learning (WIL) one semester before they would like to begin their co-op assignment. Once an opportunity description is secured, the WIL office will seek credit approval of the experience from the Accounting Program Chair.
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:
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.”
ENG 121 English Composition I
ENG 122 English Composition II
ENG 131 Public Speaking
ENG 310 Research Writing
VFP 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
HUM Humanities Elective
Literature Elective
Music Elective
Philosophy Elective
Religion Elective
ECO 101 Economics I
PSY 101 Introduction to Psychology
OR
SOC 101 Introduction to Sociology
MAT 205 Introductory Survey of Mathematics
Natural Science Elective
CTA 326 Integrating Excel into Business Problem Solving
PHI 100 Introduction to Critical Thinking
HIS 381 Contemporary Global Issues
BAC 101 Accounting I
BAC 102 Accounting II
BBA 301 Intro to Business Analytics
BBM 201 Principles of Management
BBM 301 Organizational Behavior
BBM 320 Business Communications
BBM 402 Strategic Management
BMK 305 Marketing
FIN 305 Financial Management
MAT 312 Business Statistics
The College of Business programs require a minimum grade of “C” for program core courses. Accounting majors receiving a grade lower than “C” 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
BBM 319 Business Ethics
BLA 305 Business Law for Accounting and Finance Majors
ECO 102 Economics II
BAC 435 Accounting Information Systems (AIS)
BAC 490 Internship in Accounting
BAC 435: available as a co-op
BBM 411 Operations and Systems Management
HRM 311 Human Resource Management
Free Elective
Transfer students who hold an associate degree from a partner institution are required to take the following Accounting courses.
Through Dual-Credit ADVANTAGE™, this accelerated program option allows eligible College of Business students to take up to four selected graduate-level courses in place of selected undergraduate courses and provides the opportunity to be formally accepted into the M.S. in Management or MBA graduate program prior to completion of their bachelor’s degree.
In order to be eligible, students must have completed 75 undergraduate credits and obtained an overall GPA of 3.0 or better and have specific undergraduate courses remaining in their program. Please schedule an appointment with an Academic Advisor to learn if you are eligible to participate in this program and determine your concentration-specific course substitutions and requirements.
Note: These graduate-level courses will fulfill requirements for both the undergraduate and graduate degree programs. Students are required to maintain a 3.0 in all graduate programs.
This information applies to students who enter this degree program during the 2023-2024 Academic Year. If you entered this degree program before the Fall 2022 semester, please refer to the academic catalog for the year you began your degree program.
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