Bachelor of Science in Accounting
Description and Outcomes
The Bachelor of Science in Accounting program is designed to prepare you for entry into the accounting profession. Students who complete the degree will be on their way to meeting the educational requirements to be eligible to sit for the Uniform CPA Examination. Refer to the Certification, State Board, and National Board Exams section for important program disclosure information.
Concentrations
In addition to the required core and major courses, you can further specialize your degree by choosing one of four concentrations: public accountancy, managerial accountancy, tax accountancy, or auditing/forensic accountancy.
Program Length
The Bachelor of Science in Accounting program consists of a minimum of 180 quarter credit hours. Upon successful completion of the program, you will be awarded a bachelor of science degree.
Program Outcomes
Discipline-Specific Outcomes
- GAAP Application: Apply the conceptual framework of the Generally Accepted Accounting Principles to business applications.
- Management Tools: Formulate information for assets, liabilities, equities, revenues, and expenses of business entities.
- Taxation: Categorize taxation of individuals and businesses.
- Financial Reports: Evaluate financial reports.
- Communication: Compose communications required for accounting professionals.
General Education Literacies and Professional Competencies
In addition to the discipline-specific outcomes, general education literacies and professional competencies are integrated throughout your academic program. You can review the general education literacies and professional competencies associated with your academic program in the undergraduate School of General Education section of this Catalog.
Program Availability
For program availability, please refer to the U.S. State and Other Approvals section and Program Availability Information.
Policies
Certification, State Board, and National Board Exams
Certain state certification and licensure boards have specific educational requirements for programs to lead to a license or nongovernmental certification that is a precondition for employment in a recognized occupation.
Unless otherwise specified, Purdue Global's programs are not designed to meet any specific state’s licensure or certification requirements. If certain licensed occupations, vocations, or professions are not explicitly listed, Purdue Global has not made a determination with respect to the licensure or certification requirements of those occupations, vocations, or professions. Licensure-track programs may limit enrollment to students in certain states; please see Purdue Global’s Program Availability Information to determine enrollment eligibility.
You are responsible for understanding the requirements of optional certification exams. Such requirements may change during the course of your program. You are not automatically certified in any way upon program completion. Although certain programs are designed to prepare you to take various optional certification exams, Purdue Global cannot guarantee you will be eligible to take these exams or become certified. Your eligibility may depend on your work experience, completion of education and/or degree requirements, not having a criminal record, meeting other certification requirements, or the program or the University itself having appropriate accreditation or licensure.
Upon graduation, you will be on your way to meeting the educational requirements for eligibility to sit for the Uniform CPA Examination. The exact requirements to take the CPA Exam vary by state and may change from time to time. To sit for the CPA Exam in most states, there is an educational requirement of 150 semester hours or 225 quarter credit hours. The Bachelor of Science in Accounting program is 180 quarter credit hours (120 semester hours). You may need to complete Purdue Global's Master of Science in Accounting or its equivalent elsewhere to meet eligibility requirements. Thus, Purdue Global makes no representations or warranties as to whether the degree program or any individual courses meet specific state requirements. You are encouraged to research independently the requirements in any state where you intend to seek licensure.
Program Requirements
| Code | Title | Credits |
|---|---|---|
| Core Requirements | ||
| CM107 | College Composition I | 5 |
| CM220 | College Composition II | 5 |
| CS204 | Professionalism - Theory and Practice in the Global Workplace | 3 |
| Mathematics (select one of the following): | 5 | |
| Survey of Mathematics | ||
| College Algebra | ||
| Arts and Humanities (select one of the following): | 5 | |
| Arts and Humanities - Modern Creative Expressions | ||
| Ethics | ||
| Humanities and Culture | ||
| Science (select one of the following): | 5 | |
| Discovering Science - Current Issues in a Changing World | ||
| General Biology I - Human Perspectives | ||
| Fundamentals of Microbiology | ||
| Fundamentals of Science | ||
| Social Science (select one of the following): | 5 | |
| The 1960s - Reshaping the American Dream | ||
| People, Power, and Politics - An Introduction to American Government | ||
| The Technological Revolution - A Social Scientific Approach | ||
| Total Core Requirements | 33 | |
| Major Requirements | ||
| AC114 | Accounting I | 5 |
| AC116 | Accounting II | 5 |
| AC239 | Managerial Accounting | 5 |
| AC256 | Federal Tax | 5 |
| BU224 | Microeconomics | 5 |
| MM255 | Business Math and Statistical Measures | 5 |
| MT140 | Introduction to Management | 5 |
| MT217 | Finance | 5 |
| MT219 | Marketing | 5 |
| AC300 | Intermediate Accounting I | 6 |
| AC301 | Intermediate Accounting II | 6 |
| LS311 | Business Law | 6 |
| MT302 | Organizational Behavior | 6 |
| 300/400-Level | Major Electives (see below) | 24 |
| AC490 | Bachelor's Internship in Accounting | 6 |
| or AC499 | Bachelor's Capstone in Accounting | |
| Total Major Requirements | 99 | |
| Open Elective Requirements | ||
| Open Electives | 48 | |
| Total Open Elective Requirements | 48 | |
| TOTAL CREDITS | 180 | |
Concentration Requirements
Concentration courses are completed within the major electives requirement of the degree plan.
Students in this program are not required to select a concentration area.
Public Accountancy
| Code | Title | Credits |
|---|---|---|
| AC302 | Intermediate Accounting III | 6 |
| AC410 | Auditing | 6 |
| AC430 | Advanced Tax - Corporate | 6 |
| AC465 | Advanced Forensic Accounting | 6 |
| TOTAL CREDITS | 24 | |
Tax Accountancy
| Code | Title | Credits |
|---|---|---|
| AC302 | Intermediate Accounting III | 6 |
| AC410 | Auditing | 6 |
| AC430 | Advanced Tax - Corporate | 6 |
| AC450 | Advanced Accounting | 6 |
| TOTAL CREDITS | 24 | |
Managerial Accountancy
| Code | Title | Credits |
|---|---|---|
| AC302 | Intermediate Accounting III | 6 |
| AC410 | Auditing | 6 |
| AC420 | Cost Accounting | 6 |
| MT482 | Financial Statement Analysis | 6 |
| TOTAL CREDITS | 24 | |
Students who do not possess prior learning credit comparable to MT217 Finance must complete the course to satisfy prerequisite requirements for MT482 Financial Statement Analysis.
Auditing/Forensic Accountancy
| Code | Title | Credits |
|---|---|---|
| AC302 | Intermediate Accounting III | 6 |
| AC410 | Auditing | 6 |
| AC450 | Advanced Accounting | 6 |
| AC465 | Advanced Forensic Accounting | 6 |
| TOTAL CREDITS | 24 | |