BS in Accounting
Offered by the Kogod School of Business, the BS in Accounting program meets the needs of students pursuing professional accounting careers in public accounting or in industrial, financial, governmental, not-for-profit, and consulting organizations. Requirements include university writing, mathematics, and General Education courses, the Kogod School of Business (KSB) undergraduate business core, advanced-level accounting courses, and sufficient electives to permit students to pursue a minor or other area of interest. Students successfully completing the requirements for the BS in Accounting should be well prepared to sit for the Uniform CPA Examination and for additional study required for professional licensure.
Admission to the Program
Freshman applicants should have demonstrated above average performance in their college preparatory courses in secondary school. Scores on the SAT or ACT should indicate that the applicant has the potential for success in a rigorous university degree program. Due to the quantitative emphasis of the business administration curriculum, it is strongly recommended that applicants take the SAT II Math test for placement purposes.
In addition to university requirements for transfer admission, transfer applicants to KSB should have a minimum grade point average of 2.50 (on a 4.00 scale). This also applies to students transferring from nondegree status at American University. All transfer students are required to take MGMT-458 and at least 18 upper-level credit hours toward their major requirements in residence. Transfer credits for 300-level and above business courses are subject to validation by the appropriate department chair and may be conditional on successful completion of a more advanced course at American University.
- 120 credit hours with a cumulative GPA of 2.00 or better
- Completion of college writing requirement
- Completion of university mathematics requirement
General Education Requirements
- A total of ten courses, consisting of two courses from each of the five foundational areas.
- At least one course from Area Five: The Natural and Mathematical Sciences must include a laboratory science component.
- No more than two courses may be taken in the same discipline.
- A total of 120 credit hours with a cumulative grade point average of 2.00 or higher.
- Students must ensure that no more than 60 of the 120 credit hour graduation requirement are taken within the Kogod School of Business.
- IBUS-200 and FIN-200 are considered business courses and may not count toward the non-business course requirement even if they are taken for General Education credit.
- At least 50 percent of the business credit hours required for the BS in Accounting must be earned at American University.
- Students must maintain a minimum cumulative grade point average of 2.0 to be eligible to enroll in business courses.
- A total of 70-71 credit hours with grades of C or better for the major requirements.
- Business core courses: 36 credit hours with grades of C or better (pass/fail grades are not permitted).
- Advanced accounting requirements: 21 credit hours with grades of C or better (pass/fail grades are not permitted).
- Economics requirement: 6 credit hours in ECON-100 and ECON-200 with grades of C or better (pass/fail grades are not permitted).
- Math requirement: 7-8 credit hours in ITEC-320 or MATH-211 or MATH-221, and STAT-202 or STAT-203, with grades of C or better (pass/fail grades are not permitted).
- A student may count no more than three internship credits in total towards the 120 credit graduation requirement for an undergraduate business degree.
The sequencing of courses is particularly important in the case of the BS in Accounting. For this reason, students are responsible for consulting with advisors in the KSB Office of Academic Programs as they plan their overall programs and semester class schedules.
Economics (6 credit hours)
Business Math (7-8 credit hours)
- ITEC-320 Business Analytics (3)
- MATH-211 Applied Calculus I (4)
- MATH-221 Calculus I (4)
- STAT-202 Basic Statistics (4)
- STAT-203 Basic Statistics with Calculus (4)
Business Core (36 credit hours)
AT = analytical tool emphasis; provides a strong foundation in business analytical software
C = case analysis emphasis; provides growth opportunities for students to evaluate cases
O = oral communication emphasis; assists in the development of oral presentation skills
T = teamwork emphasis; focuses on teamwork and the importance of interpersonal relationships and communication
W = written communication emphasis; develops business writing skills, written assignments account for a significant part of the course grade
- ACCT-240 Principles of Financial Accounting (3)
- ACCT-241 Principles of Managerial Accounting (3) (AT)
- ACCT-244 Introduction to Business Law (3)
- MGMT-203 The Legal Environment of Business (3)
Note: Students who anticipate taking the CPA exam after completing their BS in Accounting program should enroll in ACCT-244.
- FIN-365 Business Finance (3) (AT)
- IBUS-300 Fundamentals of International Business (3) (C/W)
- ITEC-200 The Edge of Information Technology (3) (AT)
- ITEC-355 Production/Operations Management (3) (AT/C)
- KSB-100 Business 1.0 (3)
Note: Students not taking KSB-100 in their freshman year take a 300- or 400-level business course in its place.
- MGMT-201 Global Corporate Citizenship FA3 (3) (O)
- MGMT-353 Management and Organizational Behavior (3) (T)
- MGMT-458 Business Policy and Strategy (3) (C/O/T/W)
- MKTG-300 Principles of Marketing (3) (W)
Advanced Accounting (21 credit hours)
Required (15 credit hours)
- ACCT-340 Intermediate Accounting I (3)
- ACCT-341 Intermediate Accounting II (3)
- ACCT-345 Cost Accounting and Strategic Cost Management (3)
- ACCT-443 Federal Income Taxation of Individuals and Businesses (3)
- ACCT-449 Contemporary Assurance and Audit Services (3)
Electives (6 credit hours)
Complete two courses from the following:
Combined Bachelor's and Master's Degrees
American University offers students the opportunity to earn both undergraduate and graduate degrees through its combined bachelor's/master's programs. Advanced undergraduates admitted to a combined degree program that includes a master's degree from Kogod are eligible to take graduate-level courses and may apply up to 9 graduate credit hours earned as an undergraduate toward the requirements for both degrees. See Combined Bachelor's and Kogod School of Business Master's Programs for more information.