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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 accounting professionals employed 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.

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:

  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)

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

Social Science (6 credits)

ECO 101 Economics I

PSY 101 Introduction to Psychology

OR

SOC 101 Introduction to Sociology

Mathematics (3 Credits)

MAT 205 Introductory Survey of Mathematics

Natural Science (3 or 4 Credits)

Natural Science Elective

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)

HIS 381 Contemporary Global Issues

Business Core (33 credits)

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

Choose one of the following:

BBM 411 Operations and Systems Management

OR

HRM 311 Human Resource Management

Accounting Program Core (39 credits)

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)

OR

BAC 490 Internship in Accounting

BAC 435: available as a co-op

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

Free Elective

Free Elective

Free Elective

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

Natural Science Elective

FYE 101 First Year Experience Seminar

OR

Free Elective

2nd Semester

ECO 101 Economics I

BBM 201 Principles of Management

ENG 122 English Composition II

MAT 205 Introductory Survey of Mathematics

BAC 102 Accounting II

Sophomore

1st Semester

BAC 201 Intermediate Accounting I

PHI 100 Introduction to Critical Thinking

ENG 131 Public Speaking

BBM 320 Business Communications

PSY 101 Introduction to Psychology

OR

SOC 101 Introduction to Sociology

2nd Semester

ECO 102 Economics II

MAT 312 Business Statistics

ENG 310 Research Writing

BBM 319 Business Ethics

BAC 202 Intermediate Accounting II

Junior

1st Semester

BAC 301 Cost Accounting I

BAC 321 Tax Accounting I

HUM Humanities Elective

FIN 305 Financial Management

BBA 301 Intro to Business Analytics

 

2nd Semester

BBM 402 Strategic Management

BAC 302 Cost Accounting II

BAC 322 Tax Accounting II

BBM 301 Organizational Behavior

BMK 305 Marketing

Senior

1st Semester

BAC 401 Advanced Accounting I

BAC 423 Auditing

HIS 381 Contemporary Global Issues

BLA 305 Business Law for Accounting and Finance Majors

Free Elective

2nd Semester

BAC 402 Advanced Accounting II

HUM Humanities Elective

Free Elective

 

BBM 411 Operations and Systems Management

OR

HRM 311 Human Resource Management

 

BAC 435 Accounting Information Systems (AIS)

OR

BAC 490 Internship in Accounting

BAC 435: available as a co-op


Accounting Completion Degree

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.

Curriculum

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

The College of Business programs require a minimum grade of "C" for program core courses.  Students receiving a grade lower than "C" in any required program core course must retake that course.

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

BBA 301 Intro to Business Analytics

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

 

BAC 435 Accounting Information Systems (AIS)

OR

BAC 490 Internship in Accounting

The following courses or their equivalents are prerequisites for a degree in Accounting:

ENG 122 English Composition II

MAT 205 Introductory Survey of Mathematics

BAC 101 Accounting I

BAC 102 Accounting II

BAC 201 Intermediate Accounting I

BAC 202 Intermediate Accounting II

BMK 305 Marketing

CTA 326 Integrating Excel into Business Problem Solving

ECO 101 Economics I

ECO 102 Economics II

BBM 201 Principles of Management



This information applies to students who enter this degree program during the 2022-2023 Academic Year. If you entered this degree program before the Fall 2021 semester, please refer to the academic catalog for the year you began your degree program.