ACCOUNTING
CURRICULUM – Suggested sequence for students admitted to the University as of Fall 2012 - Present
First Semester
Credits
Second Semester
Credits
FRESHMAN YEAR
Microeconomics, ECON 151*
Calculus I, MATH 221
Creat. Arts & Hum. Elec. (CAH)*
Hist. & Cult. Change Elec. (HCC)*
Basics of Business, BUAD 110!
(First year seminar)
3
3
3
3
3
15
Critical Reading/Writing, ENGL 110*
Macroeconomics, ECON 152*
Finite Math w/Applic, MATH 230
CAH or HCC
Bus. Computing, MISY 160*
3
3
3
3
3
15
SOPHOMORE YEAR
Acctg I (Financial), ACCT 207*
Statistics I, MATH 201
Banking & Monetary Policy, ECON 302
CAH or HCC
ANTH, PSYC or SOCI course
3
3
3
3
3
15
Acctg II (Managerial), ACCT 208*
Statistics II, MATH 202
Free Elective
Mathematics (200-level or higher)
or Natural Science
Principles of Finance, FINC 311*
3
3
3
3
3
15
Except for MATH 221 and 230, ECON 151 and 152, ACCT 207 and 208, FINC 311, and MATH 201 and 202,
courses taken during these four semesters are interchangeable.
JUNIOR YEAR
(300-level courses are restricted to students with at least Junior classification.)
Intermediate Accounting I, ACCT 315*
3
Intermediate Accounting II, ACCT 316*
3
(minimum grade of C- required to take ACCT 316 & 413)
(minimum grade of C- required to take ACCT 415 & 417)
Mathematics (200-level or higher)
Or Natural Science
Cost Accounting, ACCT 327*
Intro to Marketing, BUAD 301*
Mgt & Org Behavior, BUAD 309*
Operations Management, BUAD 306*
Accounting Info Systems, ACCT 302*
Financial Markets, FINC 313
Free Elective
3
3
3
3
15
Except for ACCT 315 and 316, courses taken during these two semesters are interchangeable.
3
3
3
3
15
SENIOR YEAR
Business Law I, ACCT 350
Income Tax Accounting, ACCT 413*
Communication Requirement
ACCT, FINC or MISY Elective
Auditing, ACCT 417*
3
3
3
3
3
15
Business Law II, ACCT 351
Advanced Accounting, ACCT 415*
ACCT, FINC or MISY Elective
Strategic Info Systems & Acct, ACCT 425*
Free Elective
3
3
3
3
3
15
* Grade of "C-" or better required in these twelve courses.
! Course satisfies the First-Year Experience (FYE) requirement. Students that matriculated prior to 2013 fall may satisfy
this requirement with another course designated as FYE. Students that completed an FYE at the University of Delaware prior
to becoming an Accounting major are not required to take BUAD 110.
GROUP REQUIREMENTS - BACHELOR OF SCIENCE IN ACCOUNTING
NOTE: All requirements except free electives must be taken for a letter grade. Pass/Fail status courses may only
count in free electives.
University Requirements
• ENGL 110 Critical Reading & Writing with a minimum grade of C- (3 credits).
• 3 credits of a Multicultural Course.
• Discovery Learning Experience (DLE) (3 credits). This could be a winter, summer or semester study
abroad, an internship course, an independent study or an approved experiential learning course. See
the DLE website for more information at http://www.ugs.udel.edu/DLE/.
• First-Year Experience (FYE) – BUAD 110 Basics of Business. Students that matriculated prior
to 2013 fall may satisfy this requirement with another course designated as FYE. Students that
completed an FYE at the University of Delaware prior to becoming an Accounting major are not
required to take BUAD 110.
• University Breadth Requirements (12 credits with a minimum grade of C-):
All students at the University of Delaware as of fall 2010 are required to take a minimum of 12
credits of University breadth requirements—3 credits each from courses designated as Creative
Arts and Humanities, History and Cultural Change, Social and Behavioral Sciences, and
Mathematics, Natural Sciences, and Technology. Students must pass these courses with a grade
of C- or better. Note that students must take breadth courses from four different subject areas
(e.g. the four- letter subject code ACCT, HIST, etc.). Students may not use a course that is crosslisted with a subject area that has already been used to satisfy a university breadth requirement.
Students enrolled in a single major may not satisfy the breadth requirement with courses in the
subject area of that major (e.g. chemistry majors may not use CHEM courses). Students who are
enrolled in more than one major or degree are allowed to meet the University breadth requirement
by taking approved breadth courses from within the subject areas of their majors. The
requirement may be fulfilled through a course or courses taken to complete other degree
requirements, subject to the limitations above; however, credit hours may be counted only once
towards the 120-credit hour minimum required for the degree. See the undergraduate catalog at
www.udel.edu/catalog for the list of course options.
ADDITIONAL Creative Arts & Humanities (CAH) or History and Cultural Change (HCC)– 6 credits
See the undergraduate catalog at www.udel.edu/catalog and then click “majors, minors and University breadth
requirements” for the specific list of courses. Three credits of foreign language instruction may apply.
Social and Behavioral Sciences
3 credits from courses with these prefixes: Anthropology (ANTH), Psychology (PSYC), or Sociology (SOCI).
Note: Courses used to satisfy other Creative Arts & Humanities, History & Cultural Change or Natural
Sciences and Technology requirements may not apply.
18 credits of Skills
l) Six credits of Mathematics, MATH 221 and 230. Allowable substitutions are MATH 241 and 230, or
MATH 241-242-243; credit will not be allowed for both MATH 221 and 241.
2) Three credits of English, ENGL 110 with a minimum grade of C-.
3) Six credits of Statistics, MATH 201 and 202.
Successful completion of MATH 201, 221, 230, 241, or 242 with a minimum grade of C- or better will
simultaneously fulfill the Mathematics, Natural Science and Technology University breadth requirement
above.
4) Three credits of a communications requirement selected from ENGL 301, 302, 312, or 410, COMM 212 or
350.
6 credits of Mathematics, Natural Science and Technology
See the undergraduate catalog at www.udel.edu/catalog and then click “majors, minors and University breadth
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requirements” for the specific list of courses. (Note: MATH 201, 221, 230, 241, STAT and CISC courses may NOT
apply). Any combination of Science and Mathematics is permissible.
9 credits of Free Electives
No courses offered by the Alfred Lerner College of Business and Economics may be used in the free elective
category. Free electives include any course outside the Alfred Lerner College of Business and Economics,
subject to the following:
1) A maximum of two credits of BHAN 120 may be applied to this group.
2) Excess credits from above may be applied to free electives.
3) English Essentials (ENGL 011), Intermediate Algebra (MATH 010), College Intensive Literacy (EDUC
011), or any other “0" level course may not be counted toward degree.
4) If a student elects to take an eligible free elective course Pass/Fail, a maximum of one P/F course (3-4
credits) may be taken each semester. This is in addition to courses offered only on a P/F basis.
Exceptions allowing Alfred Lerner College of Business and Economics courses to count in the free elective
category include:
Students admitted to the minor in Management Information Systems (MIS), the Global Enterprise
Technology minor, the minor in Entrepreneurial Studies (ENTR) or the major/minor in Economics (ECON)
may apply six credits of MISY, ENTR or ECON courses.
66 credits of College of Business and Economics courses
1)
Students are required to earn at least a "C-" in ECON 151, 152; ACCT 207, 208, 302, 315, 316;
BUAD 301, 306, 309, FINC 311, MISY 160; and these five ACCT courses: ACCT 327, 413, 415, 417, 425.
2)
ACCT and FINC electives are 300-level or higher courses offered in Accounting and Finance. ACCT 352
will not count towards the degree for Accounting students.
3)
Students pursuing the double major or minor in MIS or GET may apply 300-level or 400-level MISY courses
to the ACCT and FINC electives.
4)
Students may apply ACCT 363 OR ACCT 364 to the ACCT and FINC electives, but NOT both.
5)
300-level Accounting courses are limited to juniors (60-89 credits completed) and seniors. 400-level
Accounting courses are limited to seniors (90 or more credits completed).
6)
Of the required upper-division ACCT courses (ACCT 302, 315, 316, 327, 413, 415, 417 and 425) no more
than two may be transferred from another institution.
ANY DEVIATION FROM THE ABOVE CURRICULUM REQUIRES
WRITTEN APPROVAL FROM THE FACULTY ADVISOR OF THE
DEPARTMENT OF ACCOUNTING.
“WHO’S MY ADVISOR?” Freshmen and sophomores are advised through the Office of
Undergraduate Advising and Academic Services, room 102 Purnell Hall, phone number:
831-4369. The academic advisor for juniors and seniors is Dr. Jeff Gillespie located in room
211 Purnell Hall, phone number: 831-1790. All honors students are advised by Dr. John
Wragge located in room 214 Purnell Hall, phone number: 831-1807.
Note: Many students take courses through the Winter and Summer Sessions to reduce their regular semester
courseload. These special sessions normally offer only introductory level courses. If you want to take a course
somewhere other than UD, be sure to get the course pre-approved by the department offering the equivalent
course and your College’s Dean.
MISSION STATEMENT
The mission of the Department of Accounting and Management Information Systems (MIS) is to offer distinctive
and innovative educational opportunities related to the profession of accounting, promote scholarship in
Accounting and MIS, and to advance successful leadership in a rapidly changing technological environment.
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CHECKOUT SHEET - BACHELOR OF SCIENCE IN ACCOUNTING
For students admitted to the University as of Fall 2012- Present
NAME __________________________ ID# ___________________ PHONE #_______________________
General Requirements
Professional Requirements
Course
Major
*ECON 151 ___3___ _____ _______
*ECON 152 ___3___ _____ _______
ECON 302 ___3___ _____ _______
Credits
Grade Semester
Creative Arts & Humanities (CAH)
*________ ___3___ _____ _______
History & Cultural Change (HCC)
*________ ___3___ _____ _______
*MISY 160 ___3___ _____ _______
*ACCT 207 ___3___ _____ _______
*ACCT 208 ___3___ _____ _______
*ACCT 302 ___3___ _____ _______
*+ACCT 315 ___3___ _____ _______
*^ACCT 316 ___3___ _____ _______
*ACCT 327 ___3___ _____ _______
ACCT 350 ___3___ _____ _______
ACCT 351 ___3___ _____ _______
*ACCT 413 ___3___ _____ _______
*ACCT 415 ___3___ _____ _______
*ACCT 417 ___3___ _____ _______
*ACCT 425 ___3___ ______ _______
Additional CAH or HCC
_________ ___3___ _____ ________
_________ ___3___ _____ ________
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ANTH, PSYC or SOCI
_________ ___3___ _____ ________
Skills
*ENGL 110 ___3___
MATH 221 ___3___
MATH 230 ___3___
MATH 201 ___3___
MATH 202 ___3___
° _______ ____3___
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_____ _______
_____ ________
_____ ________
_____ ________
_____ ________
_____ ________
*FINC 311 ___3___ _____ _______
FINC 313 ___3___ _____ _______
Math., Natural Science and Tech.
________ ___3___ _____ ________
________ ___3___ _____ ________
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(Note: MATH 201, 221, 230, 241, STAT and
CISC courses may NOT apply).
Free Electives
BUAD 110 __3___
________ _______
________ _______
________ _______
________ _______
________ _______
12
_____
_____
_____
_____
_____
_____
*BUAD 301 ___3___ _____ _______
*BUAD 306 ___3___ _____ _______
*BUAD 309 ___3___ _____ _______
63
ACCT, OR FINC Electives
__________ ___3___ _____ _______
__________ ___3___ _____ _______
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* Grade of "C-" or better required in these courses.
*+ Grade of "C-" or better required in ACCT 315 to
take ACCT 316 and ACCT 413.
*^ Grade of "C-" or better required in ACCT 316 to
take ACCT 415 and 417.
________
________
________
________
________
________
TOTAL CREDITS: 120
° Communications requirements to be satisfied by
ENGL 301, 302, 312, 410; COMM 212, or 350.
COMPLETE THE UNIVERSITY REQUIREMENTS CHECK-SHEET ON THE NEXT PAGE.
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UNIVERSITY REQUIREMENTS CHECK SHEET
University requirements may also fulfill major requirements; however, credit hours may be counted only once towards the
credit hour minimum required for the degree.
Requirement
Credits
Grade
Semester
1.
First-Year Experience Requirement (FYE) (See http:fye.udel.edu for the list of approved FYE courses).
Course: _________
_____
_______
_______
2.
Writing Requirement (C- minimum grade)
ENGL 110
3
_______
_______
3.
Multicultural Requirement (3 credits) (this course must be taken for standard grading)
Course: _________
3
_______
_______
4.
Discovery Learning Experience Requirement (DLE) (3 credits) (See www.ugs.udel.edu/dle for the list of approved
DLE courses).
Course(s) ____________
____________
____________
5.
_____
_____
_____
_______
_______
_______
_______
_______
_______
University Breadth Requirements (12 credits) (C- minimum grade)
All students entering the University of Delaware as of Fall 2010 are required to take a minimum of 12 credits of
University breadth requirements—3 credits each from courses designated as Creative Arts and Humanities, History
and Cultural Change, Social and Behavioral Sciences, and Mathematics, Natural Sciences, and Technology.
Students must pass these courses with a grade of C- or better. Note that students must take breadth courses from
four different subject areas (e.g. the four- letter subject code ACCT, HIST, etc.). Students may not use a course
that is cross-listed with a subject area that has already been used to satisfy a university breadth requirement.
Students enrolled in a single major may not satisfy the breadth requirement with courses in the subject area of that
major (e.g. chemistry majors may not use CHEM courses). Students who are enrolled in more than one major or
degree are allowed to meet the University breadth requirement by taking approved breadth courses from within the
subject areas of their majors. The requirement may be fulfilled through a course or courses taken to complete other
degree requirements, subject to the limitations above; however, credit hours may be counted only once towards the
credit hour minimum required for the degree. See the undergraduate catalog at http://academiccatalog.udel.edu for
the list of course options.
Creative Arts and Humanities (3 credits) (C- minimum grade)
Course: ____________
3
_______
_______
History and Cultural Change (3 credits) (C- minimum grade)
Course: ____________
3
_______
_______
Social and Behavioral Sciences (3 credits) (C- minimum grade)
Course: ____________
3
_______
_______
Mathematics, Natural Sciences, and Technology (3 credits) (C- minimum grade)
Course: ____________
3
_______
_______
6.
Residency Requirement (check one): _____ The first 90 of 100 credits completed at UD
_____ The last 30 of 36 credits completed at UD
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