University of Evansville: The Schroeder School of Business Administration

Bachelor of Science in Accounting

The accounting degree is designed to prepare students for careers in the corporate, public, governmental or nonprofit sectors. In addition to the university general education requirements, accounting majors complete the following program.

General Education Core (41 hours)

The University general education requirements for all students are found in the Degree Requirements section of the catalog. Four restrictions apply to general education requirements for business administration majors. First, courses in economics cannot be used to satisfy the social science requirement. Second, proficiency in mathematics is required at the Mathematics 134 level or higher. Third, completing ID 150 (The American Corporation) satisfies the American Traditions requirement. Finally, completing Management 497 satisfies the university's senior seminar requirement.

School of Business Administration Common Core (43 hours)

The purpose of the common core is to provide students with careful preparation in the fundamental tools of decision-making and leadership. Accounting majors have one exception to the business core. Instead of Management 311 (Management Information Systems), accounting majors complete Accounting 321 (Accounting Information Systems). All accounting students complete the following courses:

• Economics 101: Principles of Macroeconomics
• Economics 102: Principles of Microeconomics
• Software Application 110: Introduction to Software Application
• Accounting 210: Principles of Accounting I
• Accounting 211: Principles of Accounting II
• Business 269: Fundamentals of Entrepreneurship
• Business 270: Experience in Entrepreneurship
• Law 201: Legal Environment of Business
• Quantitative Methods 227: Introduction to Statistics
• Accounting 321: Accounting Information Systems
• Business 398: Internship in Business
• Finance 361: Fundamentals of Finance
• Management 310: Production Operations Management
• Management 377: Organizational Behavior
• Marketing 325: Introduction to Marketing

Accounting Core (22 hours)

Accounting 150, 310, 311, 317, 329, 414, and six hours of upper division business electives selected with the approval of the student's academic advisor.

Management 497 (3 hours)

Senior Seminar in Strategic Management. This course is integrative in nature. Its purpose is to unify the various disciplines of business and economics, providing accounting majors with a perspective on the manner in which the disciplines are interrelated. Students have an opportunity to synthesize the disciplines, and to appreciate the connections among the basic tools of the business core. This course satisfies the University's general education requirement for the senior seminar.

Free Electives (22 hours)

Accreditation requirements of the School of Business Administration mandate that accounting majors must complete at least fifty percent of their course work in areas other than business administration. Consequently, students who elect additional course work in business should plan their choices accordingly. It is important to note that accreditation rules allow Economics 101 and 102, Quantitative Methods 227, and Software Application to count as non-business courses. Students are permitted another course in economics, beyond Economics 101 and 102 which counts as a non-business course. In addition, University policies mandate that all students must complete at least 39 hours in courses numbered at the 300 and 400 levels. Accounting majors should be mindful of these rules when planning their electives.

Double-counting of courses in the business core, majors and areas of concentration is not permitted.

Sample Curriculum

Below is a sample curriculum for the B.S. degree in Accounting. This is only an example; there is considerable flexibility in scheduling the necessary courses.

Fall Semester	Spring Semester
Freshman Year
World Cultures 110 Economics 101: Principles of Macroeconomics General Education Requirements:     Foreign Language     Health and Wellness     Mathematical Thought     Science and Technology	World Cultures 120 Economics 102: Principles of Microeconomics ID 150: The American Coporation Software Applications 110: Introduction to Software Applications General Education Requirements:     Foreign Language
Sophomore Year (Recommended Harlaxton attendance Fall or Spring)
Accounting 210: Principles of Accounting I Business 269: Fundamentals of Entrepreneurship Quantitative Methods 227: Introduction to Statistics General Education Requirements:     Human Behavior and Society     International Perspectives     Science and Technology	Accounting 150: Introductory Accounting Lab Accounting 211: Principles of Accounting II Business 270: Experience in Entrepreneurship Law 201: Legal Environment of Business General Education Requirements:     Creative Dimensions     Philosophical/Spiritual Dimension
Junior Year
Accounting 310: Intermediate Accounting I Accounting 317: Cost Accounting Accounting 329: Federal Income Tax I Management 377: Organizational Behavior Marketing 325: Introduction to Marketing	Accounting 311: Intermediate Accounting II Accounting 321: Accounting Information Systems Accounting 398: Intership in Accounting Accounting Major Course** Finance 361: Fundamentals of Finance
Senior Year
Accounting 414: Auditing Accounting Major Course** Free Elective* Free Elective* Free Elective*	Management 310: Production/Operations Management Management 497: Strategic Managment Free Elective* Free Elective* Free Elective*

* Free electives must total 18 hours.
** In preparation for the Certified Public Accountant Examination, students must take two 300 or 400 level accounting classes.

Students taking business or economics courses must successfully complete all prerequisite courses prior to beginning more advanced courses. For more information, please review the 2003-2005 Undergraduate Course Catalog.