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 63-69 credits plus additional credits to total 150 hours for public accountancy:
| Code | Title | Hours |
|---|---|---|
| Required Supporting Courses | ||
| CSC 104 | Software Applications for Business Data | 4 |
| MATH 121 | Calculus I | 4 |
| Business Foundation Courses | ||
| BUS 201 | Principles of Global Economics | 4 |
| BUS 210 | Ethics and Leadership | 4 |
| BUSN 305 | Introduction to Business Law | 3 |
| ACCT 255 | Principles of Financial Acctg | 4 |
| ACCT 256 | Principles of Managerial Acctg | 4 |
| Business Core Courses | ||
| BUSN 320 | Business Statistics | 3 |
| BUSN 339 | Principles of Management and Leadership | 3 |
| BUSN 351 | Principles of Mktg and Sales | 3 |
| ACCT 360 | Accounting Information Systems | 3 |
| FIN 303 | Corporate Finance | 3 |
| Concentration | ||
| Accounting majors must choose at least one concentration from the following: | 18-48 | |
General Accountancy | ||
Public Accountancy | ||
| Total Hours | 60-90 | |
Recommended supporting courses:
| Code | Title | Hours |
|---|---|---|
| COM 305 | Business and Professional Speaking | 4 |
| COM 312 | Interpersonal Communication | 4 |
| COM 314 | Group Communication and Team Building | 4 |
| ENG 316 | Business Writing | 4 |
| ENG 324 | Technical Writing | 4 |
| ENG 371 | Editing and Grammar for Professionals | 4 |
Concentrations for a Major in Accounting
General Accountancy Concentration
General Accountancy Concentration requires 21 credits:
| Code | Title | Hours |
|---|---|---|
| General Accountancy Courses | ||
| ACCT 331 | Tax Accounting I | 3 |
| ACCT 355 | Intermediate Accounting I | 3 |
| ACCT 356 | Intermediate Accounting II | 3 |
| ACCT 366 | Cost Accounting | 3 |
| ACCT 470 | Audit I | 3 |
| 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 Hours | 21 | |
Public Accountancy Concentration
Public Accountancy Concentration requires 24 credits plus additional credits to total 150 hours:
| Code | Title | Hours |
|---|---|---|
| Public Accountancy Courses | ||
| ACCT 331 | Tax Accounting I | 3 |
| ACCT 355 | Intermediate Accounting I | 3 |
| ACCT 356 | Intermediate Accounting II | 3 |
| ACCT 366 | Cost Accounting | 3 |
| ACCT 431 | Tax Accounting II | 3 |
| ACCT 452 | Advanced Accounting | 3 |
| ACCT 470 | Audit I | 3 |
| ACCT 475 | Audit II | 3 |
| Total Hours | 24 | |
Recommended courses include:
| Code | Title | Hours |
|---|---|---|
| ACCT 390 | Cooperative Education | 3 |
| ACCT 428 | Governmental and Not-for-Profit Accounting | 3 |
| ACCT 435 | International Accounting Standards | 3 |
| BUSN 310 | Global Supply Chain Management | 3 |
| BUSN 315 | Management Information Systems | 3 |
| BUSN 441 | Money Banking, and Financial Markets/Institutions | 3 |
| FIN 304 | Equity Analysis | 3 |
| FIN 404 | Portfolio Construction & Management | 3 |
| FIN 405 | Fixed Income Analysis | 3 |
| FIN 407 | Financial Statement Analysis & Business Valuation | 3 |
| FIN 408 | Hedging & Risk Management | 3 |
| FIN 410 | Management of Financial Institutions | 3 |
| FIN 420 | Intermediate Corporate Finance | 3 |
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.