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:

  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 (27 credits)

CTA 226Integrating Excel into Business Problem Solving

3

ECO 101Economics I

3

ENG 121English Composition I

3

ENG 122English Composition II

3

ENG 131Public Speaking

3

HUM 360Human World Views: 3500 BCE–1650 AD

3

HUM 361Human World Views: 1650 AD–Present

3

MAT 121College Math I

3

PHI 100Introduction to Critical Thinking

3

Humanities Elective (3 credits)

Natural Science Elective (3 credits)

Social Science Electives (6 credits)

Select two courses from the following:

PSY 101Introduction to Psychology

3

SOC 101Introduction to Sociology

3

History/Political Science Elective

3

Business Core (33 credits)

BAC 101Accounting I

3

BAC 102Accounting II

3

BBM 201Principles of Management

3

BBM 301Organizational Behavior

3

BBM 320Business Communications

3

BBM 402Strategic Management

3

BMK 305Marketing

3

FIN 305Financial Management

3

MAT 122College Math II

3

MAT 312Business Statistics

3

Choose one of the following:

BBM 411Operations and Systems Management

3

HRM 311Human 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 201Intermediate Accounting I

3

BAC 202Intermediate Accounting II

3

BAC 301Cost Accounting I

3

BAC 302Cost Accounting II

3

BAC 321Tax Accounting I

3

BAC 322Tax Accounting II

3

BAC 401Advanced Accounting I

3

BAC 402Advanced Accounting II

3

BAC 423Auditing

3

BAC 435Accounting Information Systems (AIS)

3

BBM 319Business Ethics

3

BLA 305Business Law for Accounting and Finance Majors

3

ECO 102Economics II

3

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

BAC 101Accounting I

3

CTA 226Integrating Excel into Business Problem Solving

3

ENG 121English Composition I

3

MAT 121College Math I

3

PHI 100Introduction to Critical Thinking

3

2nd Semester

BAC 102Accounting II

3

BBM 201Principles of Management

3

ENG 122English Composition II

3

MAT 122College Math II

3

Social Science Elective

Sophomore

1st Semester

BAC 201Intermediate Accounting I

3

ECO 101Economics I

3

ENG 131Public Speaking

3

MAT 312Business Statistics

3

SCI
Natural Science Elective

3 or 4 credits

2nd Semester

BAC 202Intermediate Accounting II

3

BLA 305Business Law for Accounting and Finance Majors

3

BMK 305Marketing

3

ECO 102Economics II

3

Social Science Elective

Junior

1st Semester

BAC 301Cost Accounting I

3

BAC 321Tax Accounting I

3

 

BBM 411Operations and Systems Management

3

OR

HRM 311Human Resource Management

3

 

BBM 301Organizational Behavior

3

HUM 360Human World Views: 3500 BCE–1650 AD

3

BBM 301: available as a co-op

2nd Semester

BAC 302Cost Accounting II

3

BAC 322Tax Accounting II

3

BBM 319Business Ethics

3

BBM 320Business Communications

3

HUM 361Human World Views: 1650 AD–Present

3

Senior

1st Semester

BAC 401Advanced Accounting I

3

BAC 423Auditing

3

FIN 305Financial Management

3

Free Elective

3

Free Elective

3

2nd Semester

BAC 402Advanced Accounting II

3

BAC 435Accounting Information Systems (AIS)

3

BBM 402Strategic 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. A maximum of 75 transfer credits can be accepted into the program; 45 credits must be completed at Wilmington University. If you have fewer than 75 transfer credits, you will take electives to fulfill the degree requirements necessary for the Bachelor of Science in Accounting.

Business Accounting Core

BAC 301Cost Accounting I

3

BAC 302Cost Accounting II

3

BAC 321Tax Accounting I

3

BAC 322Tax Accounting II

3

BAC 401Advanced Accounting I

3

BAC 402Advanced Accounting II

3

BAC 423Auditing

3

BAC 435Accounting Information Systems (AIS)

3

BBM 315Supervisory Management

3

BBM 319Business Ethics

3

BBM 320Business Communications

3

BBM 402Strategic Management

3

BLA 305Business Law for Accounting and Finance Majors

3

FIN 305Financial Management

3

MAT 312Business Statistics

3