Accounting Major (150 Credits)

SSH PEAK

The Accounting (150 Credits) major is designed for students to meet the CPA exam eligibility requirements for the state of Idaho.

It is expected that students will take five years to complete the Accounting (150 Credits) program. Students choosing this major must complete at least 150 credits to graduate, including 74 credits outside of the Business and Accounting Department. 

Students may not earn both the Accounting (150 Credits) major and the Business Administration major.  Students also may not earn both the Accounting (150 Credits) major and the Digital Marketing major.

Major Requirements

58 credits

Business Introduction (3 credits)

Complete one course.
BUS-100Introduction to Business

3 credits

BUS-101Introduction to Sport Administration

3 credits

Quantitative Introduction (3 credits for the major)

Complete two courses.
ECN-200Principles of Economics

3 credits

MAT- One course MAT-125 or higher

3-4 credits

The credits for the math requirement (MAT-125 or higher level math) are counted in the Professional Foundations minor.

Required Business Courses (15 credits)

BUS-150Business Computer Applications

3 credits

BUS-225Principles of Management

3 credits

BUS-330Principles of Finance

3 credits

BUS-360Principles of Marketing

3 credits

BUS-391Business Law

3 credits

Quantitative Analysis Elective (3 credits)

Complete one course.
BUS-350Management Science

3 credits

BUS-438Financial Problems

3 credits

BUS-453Principles of Productions and Operations Mgmt

3 credits

Lower-Division Accounting (6 credits)

ACC-221Financial Accounting

3 credits

ACC-222Managerial Accounting

3 credits

Upper-Division Accounting (21 credits)

ACC-318Intermediate Accounting I

3 credits

ACC-320Intermediate Accounting II

3 credits

ACC-330Accounting Information Systems

3 credits

ACC-335Data Analytics

3 credits

ACC-423Auditing

3 credits

ACC-424Tax Accounting I

3 credits

ACC-427Cost Accounting

3 credits

Upper-Division Accounting Elective (3 credits)

Complete one course (3 credits).
ACC-399TSpecial Topics in Accounting

1-3 credits

ACC-425Tax Accounting II

3 credits

ACC-429Advanced Accounting

3 credits

ACC-499TSpecial Topics in Accounting

1-3 credits

Accounting Capstone (4 credits)

Complete two courses (4 credits).
BUS-493Business and Accounting Capstone: Sr Seminar

2 credits

INT-497Internship

1-6 credits

Two credits of internship are required.

BUS-493 is recommended for the final semester of the graduating year. In exceptional cases, BUS-494 or ACC-494 Independent Study may be substituted for the internship, with department permission.

Outcomes

Upon successful completion of this major, students will be able to:        
1)  Demonstrate an understanding of general accounting theories and principles;        
2)  Analyze and reason independently, and ethically appropriate to given business/accounting/organizational situations;        
3)  Demonstrate effective communication skills through written, interpersonal, or team activities; and        
4)  Carry out analytical problem solving through the use of appropriate business & accounting-oriented resources for decision making in the organizational context.