Accounting, BS
Degree: Bachelor of Science (BS)
Major: Accounting
Program Overview
The accounting profession demands a high degree of technical training, similar to the professions of architecture, law, engineering and medicine, and a broad knowledge of the fundamentals of economics and business with a commitment to public well-being. The undergraduate program in accounting is designed to enhance critical thinking, quantitative analysis and decision making skills.
Career opportunities in accounting include the professional services, corporate, government, nonprofit and healthcare sectors. The undergraduate program in accounting prepares students for entrance into these careers and provides a foundation for those seeking to become a CPA (Certified Public Accountant), CMA (Certified Management Accountant), CFP (Certified Financial Planner), or pursuing other professional certifications. For those seeking to become a CPA, each state Board of Accountancy has its own eligibility requirements for taking the CPA exam and for certification. Students pursuing a BS in Accounting, and wishing to sit for the CPA examination, should consult the Board of Accountancy website for the state in which they plan to sit for the CPA examination in order to determine specific course requirements. Similarly, students seeking certifications in management accounting, information systems auditing, etc., should consult the websites for those certifications. Accountancy faculty are happy to discuss career aspirations with students.
For more information, see the Weatherhead School of Management undergraduate accounting program website. For questions, contact the Accounting Academic Representative.
Learning Outcomes
- Students possess information literacy regarding accounting principles, techniques, tools and analysis.
- Students comprehend accountancy as a learned profession.
- Students communicate clearly.
Practicum Program
The Practicum Program is a planned, structured, supervised workplace experience at an approved "site" organization. The practicum is an experiential learning arrangement between the student, the employer and the practicum adviser in conjunction with the Career Center. The primary goal of this active learning experience is the intellectual, personal and professional growth of the student in an area related to the student's academic goals. Students may participate in up to two practicums and all practicums must be taken for transcript notation, otherwise the student will not have the benefits of full-time student status. Additionally, students must have a faculty member serve as a practicum advisor.
Undergraduate Policies
For undergraduate policies and procedures, please review the Undergraduate Academics section of the General Bulletin.
Combined Bachelor's/Master's Programs
Undergraduate students may participate in accelerated programs toward graduate or professional degrees. For more information and details of the policies and procedures related to accelerated studies, please visit the Undergraduate Academics section of the General Bulletin.
Early Admission to the Integrated Study Program in Accountancy
Each year, approximately 10 to 15 exceptionally well-qualified high school seniors who plan to pursue careers in accountancy will be offered Early Admission to the Integrated Study Program in Accountancy at Case Western Reserve University. Students with Early Admission to the Integrated Study Program in Accountancy receive a conditional commitment of admission to the MAcc and a guaranteed minimum scholarship package to be honored when the student formally enrolls as a graduate student. Students are required to maintain a minimum undergraduate GPA of 3.2 overall and in accountancy courses. Those who achieve higher grade point averages may be eligible for greater scholarship amounts.
Program Requirements
Students seeking to complete this major and degree program must meet the general requirements for bachelor's degrees and the Unified General Education Requirements. Students completing this program as a secondary major while completing another undergraduate degree program do not need to satisfy the school-specific requirements associated with this major.
Students with questions about Weatherhead's majors, secondary majors or minors should consult the Accounting Academic Representative.
Degree Requirements
The BS in Accounting requires a minimum total of 122 credit hours. The remaining credit hours to reach a minimum total of 122 may be fulfilled by courses taken for the Unified General Education Requirement, secondary majors and/or minors or by an assortment of classes. These may be Weatherhead or non-Weatherhead courses.
| Code | Title | Credit Hours |
|---|---|---|
| Computational and Mathematical Sciences Requirements: | ||
| MATH 125 | Math and Calculus Applications for Life, Managerial, and Social Sci I a | 4 |
| or MATH 121 | Calculus for Science and Engineering I | |
| Choose one of the following: | 3-4 | |
| Introduction to Programming for Business Applications | ||
| Programming in Java | ||
| Elementary Computer Programming | ||
| Calculus for Science and Engineering II | ||
| Principles Requirements: | ||
| ACCT 100 | Foundations of Accounting I b | 3 |
| ACCT 200 | Foundations of Accounting II | 3 |
| ECON 102 | Principles of Microeconomics | 3 |
| ECON 103 | Principles of Macroeconomics | 3 |
| OPRE 207 | Statistics for Business and Management Science I a | 3 |
| Core Requirements: | ||
| BAFI 355 | Corporate Finance | 3 |
| MGMT 201 | Contemporary Business and Communication | 3 |
| MGMT 395 | Seminar c | 3 |
| MKMR 201 | Marketing Management | 3 |
| OPRE 301 | Operations Research and Supply Chain Management a | 3 |
| ORBH 250 | Leading People: The Practice, Theory, and Reality of Leadership (LEAD I) | 3 |
| Total Credit Hours | 40-41 | |
Major Requirements
| Code | Title | Credit Hours |
|---|---|---|
| Required Courses: | ||
| ACCT 106 | Spreadsheet Basics for Business and Non-Business Majors | 1 |
| ACCT 300 | Corporate Reporting I | 3 |
| ACCT 301 | Corporate Reporting II | 3 |
| ACCT 305 | Income Tax: Concepts, Skills, Planning | 3 |
| ACCT 306 | Accounting Information Systems | 3 |
| ACCT 307 | Applied Management Accounting | 3 |
| ACCT 307L | Technology Lab for Management Accounting | 1 |
| ACCT 314 | Attestation and Assurance Services | 3 |
| ACCT 316 | Technology Tools for Financial Management | 1 |
| BLAW 331 | Legal Environment of Management | 3 |
| Total Credit Hours | 24 | |
- a
Counts as a STEM Area Breadth Course for the Unified General Education Requirement.
- b
Satisfies the Quantitative Reasoning requirement for the Unified General Education Requirement.
- c
Students must complete three 1-credit hour MGMT 395 offerings each of a different topic.
Secondary Major in Accounting
A secondary major in accounting requires completion of the 30 credit hours listed below. Students seeking to complete a secondary major in Accounting should meet with a Weatherhead academic advisor as early as possible to properly plan course scheduling and sequencing and continue to consult regularly.
| Code | Title | Credit Hours |
|---|---|---|
| Required Courses: | ||
| ACCT 100 | Foundations of Accounting I | 3 |
| ACCT 106 | Spreadsheet Basics for Business and Non-Business Majors | 1 |
| ACCT 200 | Foundations of Accounting II | 3 |
| ACCT 300 | Corporate Reporting I | 3 |
| ACCT 301 | Corporate Reporting II | 3 |
| ACCT 305 | Income Tax: Concepts, Skills, Planning | 3 |
| ACCT 306 | Accounting Information Systems | 3 |
| ACCT 307 | Applied Management Accounting | 3 |
| ACCT 307L | Technology Lab for Management Accounting | 1 |
| ACCT 314 | Attestation and Assurance Services | 3 |
| ACCT 316 | Technology Tools for Financial Management | 1 |
| BLAW 331 | Legal Environment of Management | 3 |
| Total Credit Hours | 30 | |
Sample Plan of Study
Accounting majors are advised to take ACCT 100, ACCT 106, ACCT 200, and MGMT 201 as early as possible. In addition, students are advised to take ORBH 250 in the second year.
| First Year | ||
|---|---|---|
| Fall | Credit Hours | |
| Academic Inquiry Seminar, Breadth, or Elective course a | 3 | |
| MATH 125 | Math and Calculus Applications for Life, Managerial, and Social Sci I | 4 |
| ACCT 100 | Foundations of Accounting I | 3 |
| ACCT 106 | Spreadsheet Basics for Business and Non-Business Majors | 1 |
| ECON 102 | Principles of Microeconomics | 3 |
| MGMT 198 | Experience in Business Problem Solving b | 1.5 |
| Credit Hours | 15.5 | |
| Spring | ||
| Academic Inquiry Seminar, Breadth, or Elective course a | 3 | |
| ACCT 200 | Foundations of Accounting II | 3 |
| ECON 103 | Principles of Macroeconomics | 3 |
| MGMT 201 | Contemporary Business and Communication | 3 |
| Elective | 3 | |
| Credit Hours | 15 | |
| Second Year | ||
| Fall | ||
| ACCT 300 | Corporate Reporting I | 3 |
| ACCT 316 | Technology Tools for Financial Management | 1 |
| OPRE 207 | Statistics for Business and Management Science I | 3 |
| ORBH 250 | Leading People: The Practice, Theory, and Reality of Leadership (LEAD I) | 3 |
| Breadth, or Elective course a | 3 | |
| Elective | 1 | |
| Elective | 3 | |
| Credit Hours | 17 | |
| Spring | ||
| DESN 210 | Introduction to Programming for Business Applications | 3 |
| ACCT 307 | Applied Management Accounting | 3 |
| ACCT 307L | Technology Lab for Management Accounting | 1 |
| BAFI 355 | Corporate Finance | 3 |
| MGMT 205 or MGMT 206 | Essentials of Personal Finance b or Investing for Everyone | 1.5 |
| MGMT 202 | Career Success Strategies b | 1 |
| Breadth, or Elective course a | 3 | |
| Elective | 1 | |
| Credit Hours | 16.5 | |
| Third Year | ||
| Fall | ||
| ACCT 301 | Corporate Reporting II | 3 |
| MGMT 395 | Seminar a | 1 |
| MKMR 201 | Marketing Management | 3 |
| Breadth, or Elective course a | 3 | |
| Elective | 3 | |
| Credit Hours | 13 | |
| Spring | ||
| ACCT 305 | Income Tax: Concepts, Skills, Planning | 3 |
| ACCT 306 | Accounting Information Systems | 3 |
| MGMT 395 | Seminar a | 1 |
| OPRE 301 | Operations Research and Supply Chain Management | 3 |
| Elective | 3 | |
| Elective | 3 | |
| Credit Hours | 16 | |
| Fourth Year | ||
| Fall | ||
| ACCT 314 | Attestation and Assurance Services | 3 |
| MGMT 395 | Seminar a | 1 |
| Breadth, or Elective course a | 3 | |
| Elective | 3 | |
| Elective | 3 | |
| Elective | 3 | |
| Credit Hours | 16 | |
| Spring | ||
| BLAW 331 | Legal Environment of Management | 3 |
| MGMT 398 | Action Learning | 4 |
| Elective | 3 | |
| Elective | 3 | |
| Credit Hours | 13 | |
| Total Credit Hours | 122 | |
- a
- b
Not required for the major or degree but recommended as elective course options.