Accounting Major (58 SH)
Leah Kratz, advisor
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.
To graduate with an accounting major, students must first earn admission to the business and leadership department by fulfilling the department admission requirements.
The accounting major consists of the following courses for a total of 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 301 Principles of Marketing - 3
- STAT 120 Descriptive Statistics - 2