Accounting Curriculum

Curriculum Requirements

All bachelor’s degrees require a minimum of 120 credit hours, inclusive of UD general education and major requirements and any elective courses.

The Accounting major consists of 59 credit hours as follows:

Business Core Competencies (33 credits):

  • ECON 101: Principles of Microeconomics (3)
  • ECON 102: Principles of Macroeconomics (3)
  • BAC 201: Principles of Management (3)
  • BAC 241: Principles of Financial Accounting (3)
  • BAC 242: Principles of Managerial Accounting (3)
  • BAC 280: Principles of Marketing (3)
  • BAC 300: Principles of Finance (3)
  • BAC 340: Effective Communication in Business (3)
  • BAC 421: Business Law (3)
  • BAC 475: Administrative Policy Seminar/Capstone (3)
  • BAC 485:Internship (3)

Required Accounting Courses (26 credits):

  • BAC 341: Intermediate Accounting I (4)
  • BAC 342: Intermediate Accounting II (4)
  • BAC 346: Accounting Information Systems (3)
  • BAC 351: Cost Accounting I (3)
  • BAC 441: Federal Taxation I (3)
  • BAC 446: Auditing (3)
  • Six elective accounting credits (as approved by the advisor) (6)

While not required, these courses are highly encouraged for all majors in the Department of Business and Accounting:

  • BAC 100: Introduction to Business (1)
  • CIS 162: Fundamentals of Excel (1)
  • PRF 201: Career Development Strategies: Thinking Beyond College (1)

Note: To fulfill a double major within the Department of Business and Accounting, 14 unique (3 or 4 credit) classes consisting of required and elective courses between both majors must be completed. If a student wishes to pursue a triple major, 20 unique (3 or 4 credit) classes consisting of required and elective courses among the three majors must be completed.

The Accounting minor consists of 22 credits including 16 credits of required courses and 6 credits of elective accounting credits as follows:

Required Courses:

  • BAC 241: Principles of Financial Accounting (3)
  • BAC 242: Principles of Managerial Accounting (3)
  • BAC 300: Principles of Finance (3)
  • BAC 341: Intermediate Accounting I (4)
  • BAC 351: Cost Accounting I (3)
  • Accounting elective credits (6)


Students outside the Department of Business and Accounting wishing to pursue a minor are encouraged to meet with the department head to ensure their selection of courses is appropriate. Only two (3 or 4 credit) classes of the required courses and electives taken to fulfill an accounting minor may be applied toward an additional minor within the Department of Business and Accounting.

Note: Students with majors within the Department of Business and Accounting cannot declare a business minor. No student, regardless of department, can declare more than two minors.

Four-Year Plan of Study [cross link to the Advising Page where all the 4-year plans for degrees would be "housed." The plans are PDFs.]