VCU Bulletins

Accounting, Bachelor of Science (B.S.)

Special requirements

To complete a degree, a minimum of 120 credits is required, with no more than four of those credits in physical education, and no more than another four credits from INFO 160, 161, 162, 163, 164, 165, 166, 167, 168 and 169. These courses may be counted as non-business electives. The foundation program specifies course work required during the freshman and sophomore years. Students who successfully complete a minimum of 54 credits in the foundation program — including UNIV 111, 112 and 200 (a minimum grade of C is required in UNIV 112 and 200), ECON 210-211, MGMT 171 and 212, and ACCT 203-204 — and meet the course and GPA requirements are eligible for admission into a major in the School of Business. All students entering junior-level business and economics courses are expected to have competency in computer-based word processing and spreadsheet skills. Students are strongly encouraged to take SPCH 121 Effective Speech or SPCH 321 Speech for Business and the Professions.

The admission requirements for the School of Business detail the requirements for students to be admitted to the advanced business program with a major in the school. Candidates for the bachelor’s degrees offered in business must complete the 120 credits outlined in the combination of the foundation and advanced programs. At least 30 hours of the required business courses for the Bachelor of Science must be taken at VCU.

All upper-level accounting courses with a prerequisite course require a minimum grade of C in the prerequisite course.

The 120-hour undergraduate accounting program is designed to prepare students for entry-level positions in accounting. This program will qualify graduates to sit for the Uniform Certified Public Accountant Examination in Virginia. However, certification requires 150 hours of college credits. Most public accounting firms give hiring preference to applicants who have completed the full 150 hours prior to starting work.

Learning goals

Degree requirements for Accounting, Bachelor of Science (B.S.)

Learning outcomes

Upon completing this program, students will know and know how to do the following:

  • Graduates will be able to understand the role of information systems and information technology in the organization, especially as a source of information.
  • Graduates will be able to understand the value of, and be able to use, financial/accounting data to make decisions at both strategic and operating levels within the context of their discipline-specific knowledge.
  • Graduates will be able to communicate effectively both orally and in writing.
  • Graduates will be able to understand the importance to themselves, their organization and the larger community of working effectively in teams.
  • Graduates will be able to use the appropriate quantitative/statistical analysis and reasoning to make business decisions.
  • Graduates will be able to demonstrate an ability to respond appropriately to ethical dilemmas in business. From a scenario (i.e., what is good for some consumers might not be good for society as a whole), the student will be required to identify both sides of the dilemma, state what action they would recommend and incorporate the marketing concept and the American Marketing Association Code of Ethics in developing their recommendation.
  • Demonstrate the ability to effectively communicate ideas and analysis of accounting problems. Students can demonstrate this ability either in writing or in oral presentations (e.g., writing memos, thought papers or other types of business correspondence; presenting case analyses, etc.).
  • Demonstrate an understanding of the core business and strategic concepts involved in accounting. Specifically, students need to comprehend the impact of information systems on the profession and to leverage technology for decision-making.
  • Demonstrate the ability to effectively identify and communicate accounting ethical issues; evaluate information in a manner free of distortion, personal bias or conflicts of interest; recognize situations where professional ethical standards apply; respect confidentiality.
  • Demonstrate the ability to use analytical reasoning to comprehend and communicate problems; evaluate the significance of evidence or facts; verify information for problem definition and solution; propose and evaluate alternative solutions.
  • Demonstrate a broad base of knowledge across accounting topics and be able to apply that knowledge in a variety of contexts.
Business Foundation (63 credits) Credits
   
General Education Requirements  
University Core Education Curriculum (minimum 21 credits)
UNIV 111 Focused Inquiry I 3
UNIV 112 Focused Inquiry II 3
UNIV 200 Inquiry and the Craft of Argument 3
Approved humanities/fine arts 3
Approved natural/physical sciences 3-4
Approved quantitative literacy 3-4
Approved social/behavioral sciences 3-4
   
Business General Education requirement  
ECON 210-211 Principles of Economics 6
   
Business General Education electives 9-12
Select credits from the following list:  
CHEM 101-102 General Chemistry  
ENVS/GEOG 105 Physical Geology  
PHYS 101 Foundations of Physics  
PHYS 107 Wonders of Technology  
PHYS 201-202 General Physics  
Any ANTH, PSYC or SOCY course except PSYC 214 Applications of Statistics, which business majors cannot take for degree credit  
Any ARTH, DANC, MHIS, or THEA course open to non-arts majors  
Any HIST, INTL (except INTL 493 International Studies Internship), PHIL, POLI or RELS course  
Any foreign language course  
Any honors module  
Any additional University Core Education Curriculum approved courses  
Approved English literature course (ENGL 201-206; ENGL 211; ENGL 236; ENGL 241; ENGL 291; ENGL 295)  
   
Additional Business Foundation requirements (24-27 credits)  
ACCT 203-204 Introduction to Accounting I and II 6
MGMT 171 Mathematical Applications for Business (satisfies University Core Education Curriculum quantitative literacy) 0-3
MGMT 212 Differential Calculus and Optimization for Business 3
Business and/or non-business electives 3
Non-School of Business electives 12
   
Advanced business program (57 credits)  
Advanced business core (30 credits)  
ACCT 481 Law for Accountants I 3
ECON 303 Managerial Economics 3
FIRE 311 Financial Management 3
INFO 360 Business Information Systems 3
MGMT 301 Business Statistics I 3
MGMT 319 Organizational Behavior 3
MGMT 320 Production/Operations Management 3
MGMT 325 Organizational Communication 3
MGMT 434 Strategic Management 3
MKTG 301 Marketing Principles 3
Major requirements (27 credits)  
ACCT 303 Intermediate Accounting I 3
ACCT 304 Intermediate Accounting II 3
ACCT 305 Intermediate Accounting III 3
ACCT 306 Cost Accounting 3
ACCT 307 Accounting Systems 3
ACCT 405 Tax Accounting Principles 3
ACCT 406 Auditing 3
   
Approved accounting electives (6 credits) 6
Select two courses:  
ACCT 401 Governmental and Not-for-profit Accounting  
ACCT 402 Advanced Cost Accounting  
ACCT 403 Management Control Systems  
ACCT 410 Advanced Tax Accounting  
   
Total minimum requirement 120

Click here to download a sample outline. [PDF]

 

 

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Richmond, Virginia
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Last update: 5/30/2013

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