UNDERGRADUATE:

• Accounting
• Business Administration
• Economics
• International Business

DU Home > Academics > Brennan School of Business > Programs > Undergraduate > Accounting

Accounting

• Major Requirements
• Minor Requirements
• Part-Time Evening Program
• Courses

The accounting major provides a series of courses to prepare the student for a career in the field of accounting.

Major Requirements

Accounting 101, 102, 210, 310, 315, 320, 325, 420, 430; Business Administration 240, 250, 260, 345, 350; Economics 190, 191; Computer Information Systems 206; Business Administration 235;

It is strongly recommended that accounting majors take Mathematics 170 and English 336.

The pass/fail grade option may be used for only one repeated course required for the major.

Not more than one-half of the accounting courses required for the major will be accepted in transfer from other institutions.

The State of Illinois requires that an individual must have 150 semester hours of college credit to sit for the Certified Public Accounting examination. Any student who is planning to sit for the CPA exam may want to consider enrolling in the combined BA/MBA program to meet the 150 semester hour requirement.

Majors in accounting will earn the Bachelor of Science degree.

Minor Requirements

Four courses in accounting selected from those required for the accounting major and two additional courses from other departments selected from those listed under major requirements.

The pass/fail grade option may be used in only one repeated course required for the minor.

Not more than one-half of the accounting courses required for the minor will be accepted in transfer from other institutions.

Part-Time Evening Program

The accounting program is available in the evening part-time as well as daytime.

Courses

101. PRINCIPLES OF ACCOUNTING I (3)

Introduction to financial accounting concepts and problems with emphasis on the accounting cycle; current assets; property, plant, and equipment; intangibles; and current liabilities.

102. PRINCIPLES OF ACCOUNTING II (3)

Continuation of Accounting 101. Completion of the introduction into the area of financial accounting. Introduction to managerial accounting concepts and problems.
Prerequisite: Accounting 101

210. COST ACCOUNTING (3)

Basic fundamentals in the area of cost. Use and measurement of accounting costs in managerial decision making.
Prerequisite: Accounting 102, Computer Information Systems 120, Business Administration 260

310. INTERMEDIATE ACCOUNTING I (3)

A study of accounting principles as they relate to cash, receivables inventory, property, plant and equipment, intangibles, current liabilities, long-term liabilities and stockholders’ equity.
Prerequisite: Accounting 102, Computer Information Systems 120

315. INTERMEDIATE ACCOUNTING II (3)

A continuation of the study of accounting principles begun in Accounting 310 as they relate to earnings per share, investments, revenue recognition, income taxes, pensions, leases, accounting changes, statement of cash flows, interim reporting and segmental reporting.
Prerequisite: Accounting 310

320. TAXES I (3)

A study of the basic provisions of federal income tax legislation as they relate to the taxation of individuals. Topics include gross income, exclusions, deductions, exemptions, credits and property transactions.
Prerequisite: Accounting 101

325. TAXES II (3)

A study of the basic provisions of federal income tax legislation as they relate to the formation, operations and distributions of corporations and partnerships, to specially taxed corporations, to the gift and estate tax and to the taxation of estates and trusts.
Prerequisite: Accounting 320

420. ADVANCED ACCOUNTING (3)

A study of accounting principles as they relate to consolidations, foreign currency translation, partnerships, state and local governments and nonprofit organizations.
Prerequisite: Accounting 315

430. AUDITING (3)

A study of financial audits by public accountants and the resulting audit reports. Emphasis on auditing standards and procedures, sampling techniques, professional ethics and the legal environment.
Prerequisite: Accounting 315

455. INTERNSHIP (1-8)

Training in a business organization for a designated number of hours a week under the supervision of a college faculty member and the manager of the business. Exposure to various aspects of business, finance and accounting. Open to junior and senior majors.