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Bachelor of Science in Accountancy


Degree Requirements (2013 - 2014)

Degree requirements listed below are for students beginning course work in the Fall of 2013. Please speak with your advisor for information on requirements prior to Fall 2013. Current course descriptions can be viewed in our online catalog.

University Requirements:

ENGL 103 and ENGL 104, or ENGL 105 - Rhetoric & Composition
COMS 100 - Fundamentals of Oral Communication
MATH 101 OR a C or better required in MATH 155, 201, 206, 210, 211, 229, OR a C or better in STAT 208, STAT 301, STAT 350, ISYE 335, or UBUS 223; and a C or better in MATH 110 or an ACT math score of 24, or a SAT math score of 560 or an A- or B-level placement on the NIU math placement test.

General Education Requirements:

29 hours required (see NIU catalog for specific approved courses)

HUMANITIES: 9-12 HOURS
SCIENCES: 7-11 HOURS
SOCIAL SCIENCES: 9 HOURS (includes required College of Business courses)
INTERDISCIPLINARY: 3-6 HOURS

Business Core Courses:

ACCY 206 - Introductory Financial Accounting
ACCY 207 - Introductory Cost Management
MGMT 217 - Legal Environment of Business
UBUS 223 - Introduction to Business Statistics
ECON 260 - Principles of Microeconomics
ECON 261 - Principles of Macroeconomics
ENGL 104 or ENGL 105 - Rhetoric & Composition
MATH 211 or MATH 229 - Calculus
PSYC 102 - Introduction to Psychology
OMIS 259: Introduction to Business Information Systems


Upper-Level Requirements

Accountancy Requirements:

ACCY 310A - Accounting Information Systems (3)
ACCY 310S - Accounting Information Systems Lab (1)
ACCY 320 - Intermediate Cost Management (3)
ACCY 331 - Financial Reporting I (3)
ACCY 360 - Assurance Services (3)
ACCY 370 - Accounting Career Planning Seminar (1)
ACCY 432 - Financial Reporting II (3)
ACCY 450 - Taxation of Business Entities & Individuals (3)
ACCY 470 - Accounting Career Skills Seminar (1)

Choose two of the following 400-Level ACCY Courses (6):

  • ACCY 421: Advanced Cost Management (3)
  • ACCY 433: Financial Reporting III (3)
  • ACCY 439: Contemporary Issues in Financial Accounting (3)
  • ACCY 462: Internal Auditing (3)
  • ACCY 465: Forensic Accounting/Fraud Examination (3)
  • ACCY 467: Accounting Information Systems Auditing (3)
  • ACCY 480: Governmental and Not-For-Profit Accounting (3)
  • ACCY 490: Current Topics in Accountancy (3)

Choose one from the following 400-Level ACCY Courses (3):

  • ACCY 421: Advanced Cost Management (3)
  • ACCY 433: Financial Reporting III (3)
  • ACCY 439: Contemporary Issues in Financial Accounting (3)
  • ACCY 462: Internal Auditing (3)
  • ACCY 465: Forensic Accounting/Fraud Examination (3)
  • ACCY 467: Accounting Information Systems Auditing (3)
  • ACCY 472: Independent Study in Accountancy (3)
  • ACCY 473: Internship in Accountancy (3)
  • ACCY 480: Governmental and Not-For-Profit Accounting (3)
  • ACCY 490: Current topics in Accountancy (3)
  • ACCY 499: Honors Directed Research in Accountancy (3)

REQUIREMENTS OUTSIDE DEPARTMENT:
FINA 410: Financial Markets and Investments (3)
MGMT 346: Business Communication (3)

A student may not count more than 36 semester hours of accountancy toward the 120-semester hour baccalaureate requirement

College of Business REQUIREMENTS:
UBUS 310: Business Core: Lecture (9)
UBUS 311: Business Core: Applications Seminar (3)
MGMT 468: Strategic Management (3)
UBUS 200: Passport Introduction (0)
UBUS 201: Passport Culmination (0)

SUGGESTED ELECTIVES:
ACADEMIC INTERNSHIP: Prerequisites (Met by earning a C or better in ACCY courses): ACCY 310A, 310S, ACCY 320, ACCY 331, ACCY 360, and ACCY 370, MGMT 346, junior standing, and consent of the department

OTHER REQUIREMENTS:

  • Minimum of 120 semester hours total and meet all requirements for the degree
  • Satisfactory completion of UBUS 310 as evidenced by a grade of C or better is required before an accountancy major is allowed to enroll in any 400-level accountancy course.
  • Accountancy prerequisites are deemed to be met only by obtaining a grade of C or better. (It is necessary to repeat an ACCY prerequisite in which a grade below C was earned before taking the next course in the sequence.)
  • Accountancy majors may repeat a maximum of two upper-level ACCY courses (one-credit upper-level ACCY courses are exempted from this policy). Students who want to repeat any ACCY courses will be allowed to enroll in that course only during add/drop if sufficient resources are available.
  • Upper-level (300-400) ACCY courses will not be accepted from other institutions except with permission of the Department of Accountancy.
  • To graduate as an accountancy major, a transfer student will be required to take at least 12 semester hours of 300-400 level ACCY courses at NIU.
  • To graduate as an accountancy major, a student must earn a grade of at least C in each course required in the major, which includes courses in the business core, required ACCY courses, and all electives required for the major.
  • 2.0 cumulative NIU GPA