Accounting, Bachelor of Science
Program Purpose
The Bachelor of Science degree program in Accounting is designed to prepare students for entry into careers in public, private, or governmental accounting. The curriculum will provide basic accounting theory with an emphasis on developing analytical skills and technological competency. Experienced certified public accountants and other professionals in the accounting field will address both theoretical and practical issues to enhance employment opportunities in today’s accounting environment.
Program of Study
Course offerings emphasize skills and competencies that will be needed in actual business situations. Students also have the opportunity to pursue internships and cooperative experiences related to the operating practices and policies of accounting organizations. In addition, the General Education Requirements courses, required of all Wilmington University undergraduates, provide a well-rounded academic foundation.
Wilmington University students benefit from the experience of certified public accountants and other accounting professionals employed in businesses and governmental agencies. Whether the topic is managerial, financial, audit, or tax accounting, the information shared by professionals actively involved in the accounting field is invaluable to an understanding of practical issues and problems.
Cooperative Learning Experiences
Cooperative learning experiences (co-ops) are available in the Accounting program for BBM 301: Organizational Behavior and BAC 435: Accounting Information Systems. Elective courses may also be structured as co-ops. Each co-op experience is expected to last for two consecutive semesters and earn the student six credits toward their 120-credit degree.
To be eligible for the co-op the student must have completed 60 credits and have a minimum 2.5 GPA. The student must contact the office of Work-Integrated Learning (WIL) one semester before they would like to begin their co-op assignment. Once an opportunity description is secured, the WIL office will seek credit approval of the experience from the Accounting Program Chair.
Program Competencies
In addition to achieving the Wilmington University undergraduate graduation competencies given in the Academic Information section of this catalog, through the completion of the Bachelor of Science degree in Accounting, graduates will be able to:
- Demonstrate effective information literacy and communication with valid and reliable research.
- Utilize the ethical principles required in the accounting profession.
- Prepare and deliver a complete financial statement package presented in a professional format in conformity with generally accepted accounting principles (GAAP).
- Use technology to efficiently communicate accounting information.
Minimum Grade Policy
Students pursuing a degree in Accounting are required by College of Business policy to attain a minimum grade of “C” for all program core courses. For the purpose of this policy, program core courses are all accounting courses. These courses are designated by the prefix “BAC.”
Curriculum - General Education Requirements
English Composition (12 Credits)
Humanities Elective (6 credits)
| VFP 313 | Aesthetics of Film | 3 |
| DSN 110 | Fundamentals of Drawing | 3 |
| TEC 215 | Basic Photography | 3 |
| COM 245 | Writing for the Media | 3 |
| Culinary Arts Elective | 3 |
| Drama Elective | 3 |
| Ethnic Studies Elective | 3 |
| Fine Arts Elective | 3 |
| Foreign Language Elective | 3 |
| History Elective | 3 |
HUM
| Humanities Elective | 3 |
| Literature Elective | 3 |
| Music Elective | 3 |
| Philosophy Elective | 3 |
| Religion Elective | 3 |
Social Science (6 credits)
Mathematics (3 Credits)
| MAT 205 | Introductory Survey of Mathematics | 3 |
Natural Science (3 or 4 Credits)
| Natural Science Elective | 3 or 4 credits |
Computer Operations (3 Credits)
| CTA 326 | Integrating Excel into Business Problem Solving | 3 |
Critical Analysis (3 Credits)
| PHI 100 | Introduction to Critical Thinking | 3 |
Citizenship (3 Credits)
Business Core (30 credits)
Accounting Program Core (42 credits)
The College of Business programs require a minimum grade of “C” for program core courses. Accounting majors receiving a grade lower than “C” in any BAC course (including BAC 101 and 102) must retake that course.
Choose one of the following two courses:
| BAC 435 | Accounting Information Systems (AIS) | 3 |
OR
| | |
| BAC 490 | Internship in Accounting | 3 |
Choose one of the following two courses:
| BBM 411 | Operations and Systems Management | 3 |
OR
| | |
| HRM 311 | Human Resource Management | 3 |
Free Electives (9 credits; certain courses may be available as a co-op)
| Free Elective | 3 |
| Free Elective | 3 |
| Free Elective | 3 |
Students with less than 16 transfer credits are required to take
FYE 101 as one of their electives.
Accounting Completion Degree
What is a Completion Degree?
A completion degree is a personalized version of a bachelor's degree created exclusively for students who have completed an associate degree at an accredited institution. Completion degrees are available for most Wilmington University Bachelor of Science degrees. A student who expects to transfer a completed associate's degree should communicate with a Wilmington University academic advisor before registering for courses. A transcript with documentation of the conferred degree must be received by Wilmington University to confirm eligibility.
Curriculum
Transfer students who hold an associate degree from a partner institution are required to take the following Accounting courses.
The College of Business programs require a minimum grade of "C" for Business Accounting Program Core Courses. Students receiving a grade lower than "C" in any required program core course must retake that course.
Business Accounting Program Core Courses
Choose one of the following two courses:
| BAC 435 | Accounting Information Systems (AIS) | 3 |
| BAC 490 | Internship in Accounting | 3 |
Completion Degree Required Courses
Dual-Credit ADVANTAGE™ Accelerated Option
Through Dual-Credit ADVANTAGE™, this accelerated program option allows eligible College of Business students to take up to four selected graduate-level courses in place of selected undergraduate courses and provides the opportunity to be formally accepted into the M.S. in Management or MBA graduate program prior to completion of their bachelor’s degree.
In order to be eligible, students must have completed 75 undergraduate credits and obtained an overall GPA of 3.0 or better and have specific undergraduate courses remaining in their program. Please schedule an appointment with an Academic Advisor to learn if you are eligible to participate in this program and determine your concentration-specific course substitutions and requirements.
Note: These graduate-level courses will fulfill requirements for both the undergraduate and graduate degree programs. Students are required to maintain a 3.0 in all graduate programs.