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:
- Demonstrate effective information literacy and communication with valid and reliable research.
- Utilize the ethical principles required in the accounting profession.
- Prepare and deliver a complete financial statement package presented in a professional format in conformity with generally accepted accounting principles (GAAP).
- 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 (27 credits)
Humanities Elective (3 credits)
Natural Science Elective (3 credits)
Social Science Electives (6 credits)
Select two courses from the following:
| PSY 101 | Introduction to Psychology | 3 |
| SOC 101 | Introduction to Sociology | 3 |
| History/Political Science Elective | 3 |
Business Core (33 credits)
Choose one of the following:
| BBM 411 | Operations and Systems Management | 3 |
| HRM 311 | Human Resource Management | 3 |
BAC 101, BAC 102: Students concentrating in Accounting should choose Auditing (BAC 423)
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, BAC 202, BAC 301, BAC 302, BAC 321, BAC 322, BAC 401, BAC 402, BAC 423, BAC 435: Students concentrating in Accounting should choose Auditing (BAC 423)
BAC 435: available as a co-op
Free Electives (9 credits; certain courses may be available as a co-op)
Suggested Program Sequence
Freshman
1st Semester
2nd Semester
Sophomore
1st Semester
| BAC 201 | Intermediate Accounting I | 3 |
| ECO 101 | Economics I | 3 |
| ENG 131 | Public Speaking | 3 |
| MAT 312 | Business Statistics | 3 |
SCI
| Natural Science Elective | 3 or 4 credits |
2nd Semester
| BAC 202 | Intermediate Accounting II | 3 |
| BLA 305 | Business Law for Accounting and Finance Majors | 3 |
| BMK 305 | Marketing | 3 |
| ECO 102 | Economics II | 3 |
| Social Science Elective | |
Junior
1st Semester
BBM 301: available as a co-op
2nd Semester
Senior
1st Semester
| BAC 401 | Advanced Accounting I | 3 |
| BAC 423 | Auditing | 3 |
| FIN 305 | Financial Management | 3 |
| Free Elective | 3 |
| Free Elective | 3 |
2nd Semester
| BAC 402 | Advanced Accounting II | 3 |
| BAC 435 | Accounting Information Systems (AIS) | 3 |
| BBM 402 | Strategic Management | 3 |
| Free Elective | 3 |
| Humanities Elective | 3 |
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.
Business Accounting Core