VCU Bulletins

Accounting, Bachelor of Science (B.S.)

Special requirements

The foundation program specifies course work required during the freshman and sophomore years. Students are eligible for admission into the advanced business program with a major in the School of Business upon meeting the minimum cumulative GPA requirement and successful completion of:

  • A minimum of 54 credits in the foundation program
  • ACCT 203 and 204 Introduction to Accounting I and II
  • BUSN 201 and 202 Foundations of Business I and II
  • BUSN 225 Winning Presentations
  • ECON 210 Principles of Microeconomics
  • ECON 211 Principles of Macroeconomics
  • INFO 160, 161, 162 and 165
  • SCMA 212 Differential Calculus and Optimization for Business (or MATH 200 Calculus with Analytic Geometry )
  • UNIV 111 and 112 Focused Inquiry I and II, and UNIV 200 Inquiry and the Craft of Argument (with a minimum grade of C in UNIV 112 and 200)

The admission requirements for the School of Business detail the deadlines for students to be admitted to the advanced business program with a major in the school. At least 30 hours of the required business courses for the Bachelor of Science must be taken at VCU.

Students may need to take additional mathematics courses as prerequisites to SCMA 212 or MATH 200. These credits will count as electives in the foundation program. The sample curriculum outline includes SCMA 171 since many of our students will need to complete this course.

The INFO 160, 161, 162 and 165 requirements may be waived upon successful completion of a Knowledge Equivalency Test administered by the Office of Undergraduate Studies. No more than two additional credits may be applied to the degree from the INFO 16x series.

No more than four credits in physical education courses may be applied to the degree.

PSYC 214 and INTL 493 may not be counted toward a business degree.

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

The major in accounting 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:

  • 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.
  • Graduates will 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.).
  • Graduates will 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.
  • Graduates will 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.
  • Graduates will 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.
  • Graduates will 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 (SCMA 212 Differential Calculus and Optimization for Business or MATH 200 Calculus with Analytic Geometry) 3-4
Approved social/behavioral sciences 3-4
   
Business General Education requirement (16 credits)  
BUSN 225 Winning Presentations 3
ECON 210 Principles of Microeconomics 3
ECON 211 Principles of Macroeconomics 3
INFO 160 Digital Literacy: Computer Concepts, Internet, Digital Devices 1
INFO 161 Digital Literacy: Word Processing Skills I 1
INFO 162 Digital Literacy: Spreadsheets Skills I 1
INFO 165 Digital Literacy: Spreadsheet Skills II 1
Business General Education elective (Select credits from the approved list.) 3
   
Additional Business Foundation requirements (23-26 credits)  
ACCT 203 and 204 Introduction to Accounting I and II 6
BUSN 201 and 202 Foundations of Business I and II 6
SCMA 302 Business Statistics II 3
Open electives 8-11
   
Advanced business program (57 credits)  
Advanced business core (30 credits)  
ACCT 307 Accounting Systems 3
FIRE 311 Financial Management 3
MGMT 310 Managing People in Organizations 3
MGMT 434 Strategic Management (capstone) 3
MKTG 301 Marketing Principles 3
SCMA 301 Business Statistics I 3
SCMA 323 Legal Environment of Business 3
SCMA 325 Organizational Communication 3
Choose two from: 6
ACCT 408 Accounting Decision Analysis  
ECON 303 Managerial Economics  
SCMA 302 Business Statistics II  
SCMA 320 Production/Operations Management  
ACCT 409 Research and Communication for the Accounting Profession or BUSN 400 Principles of Consulting or BUSN 401 International Consulting Practicum or MGMT 319 Organizational Behavior 3
Major requirements (24 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 405 Tax Accounting Principles 3
ACCT 406 Auditing 3
Approved accounting electives 6
   
Total minimum requirement 120

Business general education electives

Additional University Core Education Curriculum approved courses
Any AFAM, ANTH, ANTZ, ARTH, BIOL, BIOZ, CHEM, CHEZ, CRJS, DANC, ENGL, ENVS, FRSC, FRSZ, GEOG, GEOZ, HIST, INNO, INSC, INTL (except INTL 493), MASC, MATH, PHIL, PHYS, PHYZ, POLI, PSYC (except PSYC 214), RELS, SOCS, SOCY, USRP or WRLD course
Any foreign language course
Any honors-designated course taught outside of the School of Business
Any of the following UNIV courses:
UNIV 211 Food for Thought
UNIV 213 The Truth About Lying
UNIV 217 Finding Your Voice in Contemporary Society
UNIV 222 Pseudoscience
UNIV 299 What’s the Big Idea?

Approved accounting electives
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
ACCT 493 Internship in Accounting
ACCT 513 Advanced Accounting

Students who did not use one or both of the following courses to meet the requirements of the flexible advance business core can include the following courses in their choice of the two accounting electives:
ACCT 408 Accounting Decision Analysis
ACCT 409 Research and Communication for the Accounting Profession

Click here to download a sample outline. [PDF]

 

 

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Richmond, Virginia
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Last update: 6/2/2014

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