The major in accounting offers two concentrations: general accountancy, and public accountancy. The general accountancy concentration is ideal for students who are interested in corporate or general accounting and want to complete their major in four years. Students interested in pursuing a graduate degree may also be interested in the general accounting concentration. The public accountancy concentration is intended to provide a framework for students who wish to, while at Concordia, meet the requirements for the 150 semester hours that most states require to take the certified public accounting (CPA) exam and incorporates the topics tested on the exam.

Students must take supporting and foundation classes prior to enrolling in upper- division courses (300 and 400 level). Permission may be granted by the instructor for students to concurrently take one foundation or supporting class with upper- division courses. It is recommended that students take the MATH 121 Calculus I course prior to economics, finance, and accounting courses.

BUSN 390 Cooperative Education, Internships taken for credit are 1-8 credits (up to 8 credits toward graduation; up to 3 credits toward completion of an accounting major).

Major Requirements

The requirements for a major in accounting are 59-65 credits plus additional credits to total 150 hours for public accountancy:

Required Supporting Courses
BUSN 399Microsoft Credential Proficiency0
MATH 121Calculus I4
Business Foundation Courses
BUS 201Principles of Global Economics4
BUS 210Ethics and Leadership4
BUSN 305Introduction to Business Law3
ACCT 255Principles of Financial Acctg4
ACCT 256Principles of Managerial Acctg4
Business Core Courses
BUSN 320Business Statistics3
BUSN 339Principles of Management and Leadership3
BUSN 351Principles of Mktg and Sales3
ACCT 360Accounting Information Systems3
FIN 303Corporate Finance3
Accounting majors must choose at least one concentration from the following:18-48
General Accountancy
Public Accountancy
Total Hours56-86

Recommended supporting courses:

COM 305Business and Professional Speaking4
COM 312Interpersonal Communication4
COM 314Group Communication and Team Building4
ENG 316Business Writing4
ENG 324Technical Writing4
ENG 371Editing and Grammar for Professionals4

Concentrations for a Major in Accounting

General Accountancy Concentration

General Accountancy Concentration requires 21 credits:

General Accountancy Courses
ACCT 331Tax Accounting I3
ACCT 355Intermediate Accounting I3
ACCT 356Intermediate Accounting II3
ACCT 366Cost Accounting3
ACCT 470Audit I3
Select 6 credits from the following:6
Cooperative Education
Governmental and Not-for-Profit Accounting
Tax Accounting II
International Accounting Standards
Advanced Accounting
Audit II
Total Hours21

Public Accountancy Concentration

Public Accountancy Concentration requires 24 credits plus additional credits to total 150 hours:

Public Accountancy Courses
ACCT 331Tax Accounting I3
ACCT 355Intermediate Accounting I3
ACCT 356Intermediate Accounting II3
ACCT 366Cost Accounting3
ACCT 431Tax Accounting II3
ACCT 452Advanced Accounting3
ACCT 470Audit I3
ACCT 475Audit II3
Total Hours24

Recommended courses include:

ACCT 390Cooperative Education3
ACCT 428Governmental and Not-for-Profit Accounting3
ACCT 435International Accounting Standards3
BUSN 310Global Supply Chain Management3
BUSN 315Management Information Systems3
BUSN 441Money Banking, and Financial Markets/Institutions3
FIN 304Equity Analysis3
FIN 404Portfolio Construction & Management3
FIN 405Fixed Income Analysis3
FIN 407Financial Statement Analysis & Business Valuation3
FIN 408Hedging & Risk Management3
FIN 410Management of Financial Institutions3
FIN 420Intermediate Corporate Finance3

Degree and Graduation Requirements
In addition to the program-specific requirements listed above, all students must complete the graduation requirements specified for their degree.  See the Degree and Graduation Requirements section for more information.