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Accounting and Finance (Integrated Degree), Bachelor of Science

Purpose

The Bachelor of Science degree program in Accounting and Finance is designed to provide students with a unique blend of insights into financial information. Accountants and finance professionals often view the same data from different vantage points and with different goals. This often leads to a lack of communication between these two sets of professionals within the same organization. Conflicts between preparation and usefulness can arise and while neither side is wrong, a more careful understanding of the other’s position will lead to better information being provided to the decision makers of the organization. This program integrates both disciplines with a carefully selected flow of courses that enables the student to interrelate the information provided to make both tactical and strategic decisions. The program provides a competitive advantage for students pursuing careers in either accounting or finance.

Program of Study

This program in the area of accounting and finance gives the student flexibility in both course offerings and career choices. The program of study provides a firm foundation in both accounting and finance. It differs from the University’s traditional accounting or finance programs in two ways. It does not require the student to complete courses in advanced accounting (typically required for those pursuing the CPA); however, it provides the option to integrate those courses easily into the program. Similarly, FIN 301, Personal Finance is not required in this program as the emphasis is more in the organizational arena; however, by using a free elective, the student can easily fit this course into her or his course of study.

Cooperative Learning Experiences

Cooperative learning experiences (co-ops) are available in the Accounting and Finance program. Students with a finance concentration can use for FIN 302: Financial Planning for a co-op experience sequence, and students with an accounting concentration can use 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 and Finance 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, graduating students will:

  1. Demonstrate effective information literacy and communication with valid and reliable research.
  2. By analysis, apply ethical standards as required by accounting and finance professionals.
  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.
  5. Integrate financial terms, concepts and theories affecting corporations, brokerage firms, insurance companies and financial institutions (banks, credit unions, pension funds, etc.).

Minimum Grade Policy

Students pursuing a degree in Accounting and Finance 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 and finance courses. These courses are designated by the prefix “BAC” and “FIN.” 


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

Mathematics (3 Credits)

(See Program Requirements)

Computer Operations (3 credits)

(See Program Requirements)

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.

Humanities Elective (3 credits)

Natural Science (3 or 4 Credits)

(See Program Requirements)

Social Science (6 credits)

Economics (See Program Requirements)

Select one course from the following:

PSY 101 or SOC 101

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 402 Strategic Management

BMK 305 Marketing

FIN 305 Financial Management

BBM 325 Intro to Business Analytics

MAT 312 Business Statistics

BAC 102: BAC 101 Prerequisite for BAC 102

BBM 301: available as a co-op

BAC 101, BAC 102: Students concentrating in Accounting should choose Auditing (BAC 423)

Accounting and Finance Program Core (42 credits)

The College of Business programs require a minimum grade of “C” for program core courses. Accounting and Finance majors receiving a grade lower than “C” in any BAC course (including BAC 101 and BAC 102) or FIN course (including FIN 305) 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

BBM 319 Business Ethics

BLA 305 Business Law for Accounting and Finance Majors

ECO 102 Economics II

FIN 302 Financial Planning

FIN 306 Corporate Finance

FIN 410 Financial Reporting and Analysis

BAC 201, BAC 202, BAC 301, BAC 302, BAC 321, BAC 322, FIN 306, FIN 410: Students concentrating in Accounting should choose Auditing (BAC 423)

Choose one of the following two courses:

FIN 308 Financial Economics and Instruments

FIN 309 Introduction to Global Derivatives

FIN 308: available as a co-op

Choose one of the following three courses:

BAC 423 Auditing

FIN 411 Investments and Security Analysis

FIN 412 Financial Institution Management

FIN 302: available as a co-op

BAC 423, FIN 302, FIN 411, FIN 412: Students concentrating in Accounting should choose Auditing (BAC 423)

Choose one of the following two courses:

BAC 435 Accounting Information Systems (AIS)

MIS 320 Management Information Systems

BAC 435: available as a co-op

BAC 435: Students concentrating in Accounting should choose Auditing (BAC 423)

Free Electives (6 credits)

Certain Free Electives courses may be available as a co-op.

Suggested Program Sequence

Freshman

1st Semester

BAC 101 Accounting I

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

Social Science Elective

Sophomore

1st Semester

BAC 201 Intermediate Accounting I

ECO 101 Economics I

ENG 131 Public Speaking

FIN 305 Financial Management

MAT 312 Business Statistics

2nd Semester

BAC 202 Intermediate Accounting II

BLA 305 Business Law for Accounting and Finance Majors

BMK 305 Marketing

ECO 102 Economics II

FIN 306 Corporate Finance

Junior

1st Semester

BAC 301 Cost Accounting I

BAC 321 Tax Accounting I

BBM 301 Organizational Behavior

FIN 308 Financial Economics and Instruments

OR

FIN 309 Introduction to Global Derivatives

BLA 305 Business Law for Accounting and Finance Majors

ENG 310 Research Writing

BBM 301, FIN 308: available as a co-op

2nd Semester

BAC 302 Cost Accounting II

BAC 322 Tax Accounting II

BBM 319 Business Ethics

BBM 320 Business Communications

POL 300 American Politics

OR

HIS 381 Contemporary Global Issues

OR

HUM 381 Contemporary Global Issues

Senior

1st Semester

FIN 410 Financial Reporting and Analysis

Humanities Elective

FIN 411 Investments and Security Analysis

OR

FIN 412 Financial Institution Management

OR

BAC 435 Accounting Information Systems (AIS)

OR

MIS 320 Management Information Systems

FIN 302 Financial Planning

FIN 302: available as a co-op

FIN 302: Students concentrating in Accounting should choose Auditing (BAC 423)

2nd Semester

BBM 402 Strategic Management

Natural Science Elective

BAC 423 Auditing

Free Elective

Free Elective

BAC 423: available as a co-op

Free Elective: Students concentrating in Accounting should enroll in Advanced Accounting I and II (BAC 401 and BAC 402)


Accounting and Finance Completion Degree

Curriculum

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

Accounting and Finance Core

BAC 301 Cost Accounting I

BAC 302 Cost Accounting II

BAC 321 Tax Accounting I

BAC 322 Tax Accounting II

BBM 319 Business Ethics

BBM 402 Strategic Management

BLA 305 Business Law for Accounting and Finance Majors

FIN 305 Financial Management

FIN 306 Corporate Finance

FIN 308 Financial Economics and Instruments

FIN 310 Small Business Finance

MAT 312 Business Statistics

Select 2 of the following

BAC 330 Financial Fraud Examination

BAC 423 Auditing

FIN 302 Financial Planning

FIN 411 Investments and Security Analysis

FIN 412 Financial Institution Management

Select 1 of the following

BAC 435 Accounting Information Systems (AIS)

OR

Co-op

OR

MIS 320 Management Information Systems

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.