Accounting Major

Owned by Laura Lehman (Deactivated)
Last updated: Dec 08, 2021

Advisor: Jim Leaman
Degree: Bachelor of Science
Semester Hours: 58
Admission Requirements: To graduate with a departmental major, students must first earn admission to the department. This typically occurs during the spring semester of the second year, and late-entry transfer students apply for admission after their first semester at EMU. Students must have department admission to apply for an internship and several upper-level courses. Students seek admission to the department by completing an application and an interview with their advisor; they must meet the GPA requirement of 2.00 overall and 2.50 for major courses taken at EMU. Students must maintain these GPA standards to retain admission and to graduate from the department.

Many courses in the department have prerequisites; this requirement is met by earning a letter grade of C or higher on the prerequisite course before enrolling in subsequent courses (a grade of C- does not meet this requirement).

The major in accounting prepares students for a career in public, private, or non-profit accounting, or for graduate school. The Virginia Board of Accountancy requires applicants to pass the CPA exam and earn 150 semester hours before granting a CPA license. The Board of Accountancy also allows students to take the CPA exam upon completion of the undergraduate degree if they earned at least 24 semester hours in upper-level accounting courses.

Accounting majors earn 22 semester hours in course credit and can earn the two additional semester hours by taking an accounting internship or the recommended "Seminar in Accounting" course.

Required Courses (58 SH)

  • ACTG 221 Financial Accounting - 3 
  • ACTG 222 Managerial Accounting - 3 
  • *ACTG 321 Intermediate Accounting I - 3 
  • *ACTG 322 Intermediate Accounting II - 3 
  • *ACTG 341 Cost Accounting - 3 
  • *ACTG 421 Federal Income Tax - 3
  • *ACTG 422 Intermediate Accounting III - 3
  • *ACTG 432 Advanced Accounting - 2
  • *ACTG 433 Nonprofit and Governmental Accounting - 2
  • *ACTG 451 Auditing - 3
  • BUAD 101 Business at EMU - 3
  • BUAD 221 Principles of Management - 3
  • BUAD 301 Quantitative Decision Making - 3
  • BUAD 411 Business Law - 3 
  • CIS 211 Spreadsheet and Data Management - 1
  • CIS 251 Management Information Systems - 3
  • ECON 211 Principles of Microeconomics - 3
  • ECON 212 Principles of Macroeconomics - 3
  • FIN 440 Financial Management - 3
  • MKTG 201 Principles of Marketing - 3 
  • STAT 120 Descriptive Statistics - 2

* indicates the course is offered in alternate years