Bachelor of Science in Accounting

Program Curriculum

120 credits

DSU General Education Requirements

All DSU General Education requirements must be fulfilled. A previously earned degree may fulfill those requirements, but courses must be equivalent to DSU’s minimum General Education standards in American Institutions, English, and Mathematics.

General Education Core Requirements
English3-7
Mathematics3-5
American Institutions3-6
Life Sciences 3-10
Physical Sciences3-5
Laboratory Science0-1
Fine Arts3
Literature/Humanities3
Social & Behavioral Sciences3
Exploration 3-5

Business Core Requirements 

ACCT 2010Financial Accounting3
ACCT 2020Managerial Accounting3
BUS 1050Foundations of Business3
CIS 2010Business Computer Proficiency3
ECON 2010Micro Economics (SS, GC)3
FIN 3150Managerial Finance I3
MIS 3050Management Information Systems3
MGMT 3050Business Law I: Law in the Commercial Environment3
MGMT 3100
MGMT 3400Management & Organizations3
MGMT 4800Strategic Management4
MKTG 3010Marketing Principles3
STAT 2040Business Statistics3

Accounting Core Requirements

ACCT 3010Intermediate Accounting I3
ACCT 3020Intermediate Accounting II3
ACCT 3300Cost Accounting3
ACCT 3400Tax Accounting I3
ACCT 3440Tax Practicum I3
ACCT 3500Accting Practicum Techniques3
ACCT 4030Advanced Accounting3
ACCT 4100Auditing3
ACCT 4400Tax Accounting II3
ACCT 4600Accounting Practicum3
BUS 3000Intermediate Career Strategies1
ECON 2020Macro Economics (SS, GC)3
MATH 1100Business Calculus3
MGMT 3600Production & Operations3

Other Business Electives

Complete additional elective courses to bring the total number of credits to no less than 120 and upper-division credits to no less than 40.  Students should meet with their academic advisor to choose elective coursework that will supplement this program of study.  A course may only be used to fulfill one program requirement.

Graduation Requirements

  1. Complete a minimum of 120 college-level credits (1000 and above).
  2. Complete at least 40 upper-division credits (3000 and above).
  3. Complete at least 30 upper-division credits at DSU for institutional residency.
  4. Maximum 12 upper-division transfer credits may fulfill DSU Business program requirements.
  5. Cumulative GPA 2.0 or higher.
  6. Minimum B- grade in required CIS courses.
  7. Minimum C- grade and 2.5 GPA in Core Business Requirement, Accounting, and Business Elective courses.

Graduation Plan

Plan of Study Grid
1st Year
Fall SemesterHours
ACCT 2010 Financial Accounting 3
BUS 1050 Foundations of Business 3
ENGL 1010 Introduction to Writing (EN) 3
MATH 1050 College Algebra / Pre-Calculus ( meets General Education (Mathematics)) 4
First Year Recommended Elective 2
 Hours15
Spring Semester
ACCT 2020 Managerial Accounting 3
CIS 2010 Business Computer Proficiency 3
ENGL 2010 Intermediate Writing Selected Topics: (EN) 3
MATH 1100 Business Calculus 3
General Education (American Institutions) 3
 Hours15
2nd Year
Fall Semester
ACCT 3010 Intermediate Accounting I 3
ECON 2010 Micro Economics (SS, GC) 3
General Education (Physical Science) 3
General Education (Literature/Humanities) 3
General Education (Exploration) 3
 Hours15
Spring Semester
ACCT 3020 Intermediate Accounting II 3
STAT 2040 Business Statistics 3
General Education (Fine Arts) 3
General Education (Life Science & Lab) 4
General Elective 3
 Hours16
3rd Year
Fall Semester
ACCT 3400 Tax Accounting I 3
ACCT 3500 Accting Practicum Techniques 3
BUS 3000 Intermediate Career Strategies 1
ECON 2020 Macro Economics (SS, GC) 3
FIN 3150 Managerial Finance I 3
MGMT 3050 Business Law I: Law in the Commercial Environment 3
 Hours16
Spring Semester
ACCT 3300 Cost Accounting 3
ACCT 3440 Tax Practicum I 3
MIS 3050 Management Information Systems 3
MGMT 3600 Production & Operations 3
Elective 3
 Hours15
4th Year
Fall Semester
ACCT 4100 Auditing 3
ACCT 4400 Tax Accounting II 3
MGMT 3100 3
MGMT 3400 Management & Organizations 3
MKTG 3010 Marketing Principles 3
 Hours15
Spring Semester
ACCT 4030 Advanced Accounting 3
ACCT 4600 Accounting Practicum 3
MGMT 4800 Strategic Management 4
Elective 3
 Hours13
 Total Hours120