Accounting (B.S.Bus.)

Required course work includes the university requirements (see regulation J-3), the general requirements for graduation from the College of Business and Economics, and:

Course List

Code	Title	Hours
College of Business & Economics Requirements		54-57
Major Requirements		28-33
Total Hours		82-90

 Major Requirements

Course List

Code	Title	Hours
ACCT 305	Accounting Information Systems	3
ACCT 315	Intermediate Financial Accounting I	3
ACCT 325	Intermediate Financial Accounting II	3
ACCT 385	Cost and Management Accounting	3
ACCT 421	Accounting Data Analytics	3
ACCT 483	Fundamentals of Federal Taxation	3
ACCT 492	Auditing and Controls	3
Select one Accounting Electives from the following:		3
ACCT 415	Advanced Financial Accounting & Reporting
ACCT 440	Fraud Examination
ACCT 484	Federal Taxation of Entities
ACCT 530	Accounting for Public Sector Entities
ACCT 585	Estate and Elder Planning
BLAW 420	Commercial Law
BLAW 425	Law of Business Entities
Select one additional course in Communication or Writing beyond the UI general Education requirements:		3
COMM 240	Small Group Communication
COMM 335	Intercultural Communication
COMM 347	Persuasion
COMM 410	Conflict Management
COMM 431	Applied Business and Professional Communication
ENGL 207	Persuasive Writing
ENGL 313	Business Writing
ENGL 316	Environmental Writing
ENGL 317	Technical Writing II
PHIL 201	Critical Thinking
Select at least one credit from the following experiential learning courses: 1		1-6
ACCT 403	Workshop 2
ACCT 498	Accounting Internship Program
ACCT 595	Practicum in Tutoring
BUS 429	Vandal Solutions
ENTR 415	New Venture Creation
FIN 460	Advanced Student Investment Fund Management
FIN 467	Barker Capital Management Group
FIN 468	Market Trading Lab
MIS 456	Cybersecurity Competition
OM 439	Systems and Simulation
Total Hours		28-33

Courses to total 120 credits for this degree

¹

This requirement may be waived by completion of relevant accounting experience or another University of Idaho course with approval of department head.

²

Specific ACCT 403 Workshops include Accounting Professional Development, Internal Control Review, Volunteer Income Taxation Assistance Program, and Study Abroad.

Plan of Study Grid

Fall Term 1		Hours
BUS 190	Integrated Business and Value Creation	3
COMM 101	Fundamentals of Oral Communication	3
ENGL 101	Writing and Rhetoric I	3
MATH 143	College Algebra	3
Scientific Ways of Knowing Course		4
	Hours	16
Spring Term 1
ENGL 102	Writing and Rhetoric II	3
Humanistic and Artistic Ways of Knowing Course		3
Scientific Ways of Knowing Course		4
International Course		3
Elective Course		3
	Hours	16
Fall Term 2
ACCT 201	Introduction to Financial Accounting	3
BLAW 265	Legal Environment of Business	3
ECON 201	Principles of Macroeconomics	3
PHIL 208	Business Ethics	3
STAT 251	Statistical Methods	3
	Hours	15
Spring Term 2
ACCT 202	Introduction to Managerial Accounting	3
BUS 354	Business Analytics	3
ECON 202	Principles of Microeconomics	3
MKTG 321	Marketing	3
ENGL 207 OR ENGL 208 OR ENGL 313 OR ENGL 317 OR PHIL 201		3
	Hours	15
Fall Term 3
FIN 301	Financial Resources Management	3
MHR 310	Leading Organizations and People	3
MIS 350	Managing Information	3
OM 370	Introduction to Operations and Supply Chain Management	3
Social and Behavioral Ways of Knowing Course		3
	Hours	15
Spring Term 3
ACCT 305	Accounting Information Systems	3
ACCT 315	Intermediate Financial Accounting I	3
ACCT 385	Cost and Management Accounting	3
American Diversity Course		3
UPDV Economics, Major Elective Course		3
	Hours	15
Fall Term 4
ACCT 325	Intermediate Financial Accounting II	3
ACCT 421	Accounting Data Analytics	3
ACCT 483	Fundamentals of Federal Taxation	3
ACCT 415 OR ACCT 440 OR ACCT 484 OR ACCT 530 OR ACCT 585 OR BLAW 420 OR BLAW 425		3
ACCT 403 OR ACCT 498 OR ACCT 595 OR BUS 429 OR ENTR 415 OR FIN 460 OR FIN 467 OR FIN 468 OR MIS 456 OR OM 439		1
	Hours	13
Spring Term 4
ACCT 492	Auditing and Controls	3
BUS 490	Strategic Management	3
Elective Course		3
ACCT 415 OR ACCT 440 OR ACCT 484 OR ACCT 530 OR ACCT 585 OR BLAW 420 OR BLAW 425		3
COMM 335 OR COMM 347 OR COMM 410 OR COMM 431 OR ENGL 207 OR ENGL 313 OR ENGL 316 OR ENGL 317 OR PHIL 201		3
	Hours	15
	Total Hours	120

The degree map is a guide for the timely completion of your curricular requirements. Your academic advisor or department may be contacted for assistance in interpreting this map. This map is not reflective of your academic history or transcript and it is not official notification of completion of degree or certificate requirements. Please contact the Registrar's Office regarding your official degree/certificate completion status.

1. Accounting majors will demonstrate Financial Accounting knowledge. They will:
   a. Apply selected external financial reporting topics.
   b. Determine and apply the most appropriate GAAP for specific transactions.
   c. Analyze the implications of individual transactions (or journal entries) for net income, the financial statements, and common financial ratios.
2. Accounting majors will:
   a. Apply methods to measure costs.
   b. Analyze costs.
   c. Develop income and cash budgets.
3. Accounting majors will:
   a. Demonstrate ability to analyze accounting cycles & internal controls.
   b. Demonstrate an understanding of processing accounting information.                 
   c. Demonstrate an understanding of logical design of an AIS.
4. Accounting majors will:
   a. Demonstrate an understanding of the Audit Environment.
   b. Demonstrate an understanding of Audit Planning.
   c. Demonstrate an understanding of the Audit Process.
   d. Demonstrate an understanding of the Audit Reporting.
   e. Demonstrate an understanding of the Audit Ethics.
5. Accounting majors will demonstrate an understanding of Income Taxation Theory.
6. Accounting majors will apply frameworks for examining ethical issues in business decisions. They will
   a. Identify dilemmas.
   b. Consider stakeholders.
   c. Analyze alternatives and consequences.    
7. Accounting majors will demonstrate competence in effective oral communication of Accounting and Business information.
8. Accounting majors will demonstrate competence in effective written communication of Accounting and Business information.
9. Accounting majors will acquire the ability to interact effectively and professionally with people of varied backgrounds, abilities, and values.