Academics

Accounting Program Requirements      

B.S. in Accounting      (124 hours)
The following courses are required for a baccalaureate degree:

  1. 56 hoursGeneral Education

  2. 21 hours:  Requisites for the Major (common body of knowledge)

ACCT 210  Principles of Accounting  I
ACCT 211  Principles of Accounting  II
ACCT 225  Microcomputer Applications in  Accounting
ECON 210  Macroeconomics
MGMT 220  Management Thought, Principles and Practice BUS 380 Organizational Leadership
MATH 103 Intermediate Algebra or MATH 104 Algebra and Trigonometryor MATH 160 Business Mathematics
MATH 170 Statistics or PSYC 230 Statistics for Behavioral Science

  1. 36 hours:  Upper Level Courses in Major

ACCT 300 Intermediate Accounting I
ACCT 301 Intermediate Accounting II
ACCT 320 Advanced Accounting
ACCT 330 Cost Accounting I
ACCT 331 Cost Accounting II or ACCT 475 Forensic Accounting
ACCT 332 Law and the Manager I
ACCT 415 Government and Non-profit Accounting
ACCT 450 Income Tax Accounting I
ACCT 470 Auditing
ACCT 499 Senior Seminar in Accounting
MGMT 360 Business Communications
MGMT 375 Business and Professional Ethics

  1. 12 hours:  Electives

The student is encouraged to build a minor in a complimentary field such as Business Management or Computer Information Systems.  Students are encouraged to take CIS 252 Applications in Spreadsheets - Excel as a part of their elective package. 


Concentration in Forensic Accounting:
The Forensic Accounting major is designed to provide students with the knowledge necessary to investigate financial and “white collar criminal activities.”
Course selection and design ensure that graduates acquire a thorough and systematic knowledge of agencies and institutions in the public and private sector, have a firm perception of law and its role in the delivery of American justice, and are aware of the social, psychological and political aspects of crime and punishment. Forensic Accountants work in most major accounting firms and are needed for investigating mergers and acquisitions, tax investigations, economic crime investigations, all kinds of civil litigation support, specialized audits and even terrorist investigations.
Forensic Accountants work throughout the business world, in public accounting, corporations, and in all of the local branches of government, from the FBI and CIA to the offices of the local authorities. 

 

B.S. in Accounting with a Forensic Accounting Concentration  (125 hours)
The following courses are required for a baccalaureate degree:

  1. 56 hours:  General Education

  2. 45 hours:  Required Courses in Accounting

ACCT 210      Principles of Accounting I
ACCT 211      Principles of Accounting II
ACCT 225      Micro Computer Applications          
ACCT 300      Intermediate Accounting I
ACCT 301      Intermediate Accounting II
ACCT 332      Law and the Manager I
ACCT 333      Law and the Manager II        
ACCT 330      Cost Accounting I
ACCT 450      Income Tax Accounting I
ACCT 451      Income Tax Accounting II
ACCT 470      Auditing
ACCT 475        Forensic Accounting
ACCT 496        Topics:  Advanced Auditing
ACCT 496        Senior Seminar
BSMT 496        Ethics

  1. 30 hours:         Required Courses in Criminal Justice

CRIJ 100        Introduction to Criminal Justice
CRIJ 300        Criminology   
CRIJ 310        Criminal Law 
CRIJ 311        Criminal Procedures 
CRIJ 320        Laws of Evidence
CRIJ 330        Scientific Criminal Investigation
CRIJ 435        White Collar Crime   
CRIJ 497        Research in Criminal Justice


A.S. in Accounting  (67 hours)
The following courses are required for the Associates degree:

  1. 34 hours:   General Education

  2. 24  hours:    Requisites for the Major

ACCT 210  Principles of Accounting I
ACCT 211  Principles of Accounting II
ACCT 225  Micro Computer Applications in Accounting
MGMT 220  Management Thought, Principles and Practice
CMIS  225  Business Microcomputer Applications
ECON 210 Principles of Economics I
MATH 160  Business Mathematic


9  hours:  Upper Level Courses in Major

ACCT 300  Intermediate Accounting I
ACCT 301  Intermediate Accounting II
ACCT 330  Cost Accounting I


Minor in Accounting (15 hours)
The following courses are required:

  1. ACCT 210 Principles of Accounting I

  2. ACCT 211 Principles of Accounting II

  3. ACCT 225 Micro Computer Applications in Accounting

  4. Choice of the following tracks depending on interest:
    a.  ACCT 300-301 Intermediate 1 &2 (financial track)
    b.  ACCT 450-451 Income Tax 1 & 2 (taxation)
    c.  ACCT 300-331 Cost Accounting 1 & 2 (Management Accounting)
    d.  ACCT 415-496 Government & Non-Profit


Second Degree in Accounting  (39 hours) 
The following courses are required:

  1. ACCT 210 Principles of Accounting I

  2. ACCT 211 Principles of Accounting II

  3. ACCT 225 Micro Computer Applications in Accounting

  4. CMIS  225 Business Microcomputer Applications

  5. ACCT 300  Intermediate Accounting I

  6. ACCT 301  Intermediate Accounting II

  7. ACCT 320  Advanced Accounting

  8. ACCT 330  Cost Accounting I

  9. ACCT 331  Cost Accounting II or ACCT 475 Forensic Accounting  

  10. ACCT 415  Government and Non-Profit Accounting

  11. ACCT  450   Income Tax Accounting I

  12. ACCT 470  Auditing

  13. ACCT 332  Law and the Manager I or ACCT 333  Law and the Manager II
    or  ACCT 451  Income Tax Accounting II


Certificate in Accounting (33 hours)
The following courses are required:

  1. ACCT 210 Principles of Accounting I

  2. ACCT 211 Principles of Accounting II

  3. ACCT 225 Micro Computer Applications in Accounting

  4. ACCT 300 Intermediate Accounting I

  5. ACCT 301 Intermediate Accounting II

  6. ACCT 330 Cost Accounting I

  7. MGMT 220 Management Thought, Principles and Practice

  8. CMIS 225  Business Microcomputer Applications

  9. ECON 210  Principles of Economics I

  10. ECON 211  Principles of Economics II

  11. MATH 160  Business Mathematics


Requirements for the CPA Examination:
The State of Indiana requires all students wishing to sit for the CPA examination to have obtained a bachelor’s degree and have completed 150 hours of college credit.  Students who plan to take the CPA Examination outside of the State of Indiana should see the

Accounting Program Director for the particular requirements of the state in which they plan to sit.
Students with a bachelor’s degree in accounting may choose one of the three options detailed below.  Care should be taken that students complete a minimum of 32 hours in accounting (of which not morethan six hours are in business law) for a total of 70 hours in accounting, business, economics and computer information systems.

 

CPA Tracks
Option 1
Accounting Degree with a Second Major in Management

  1. Completion of all current B.S. Accounting Requirements.

  2. Completion of the following courses:  (21 hours)

ACCT 333 Business Law II
ACCT 451 Income Tax Accounting II
MGMT 320 Human Resources
MGMT 379 Small Business Management/Entrepreneurship
MGMT 400 Marketing
MGMT 440 Financial Management
MGMT 489 Strategic Management and Decision Making

Two electives (6 hours) from upper level Business Management or Accounting.

Option 2

Accounting Degree with Second Major in Computer Information Systems
1. Completion of all current B.S. in Accounting Requirements:
2  CMIS 125  Business Programming Logic
3. Choice of one of the two programming sequences:
     CMIS 210 Visual Basic.Net Programming I
     or CMIS 221  C++ Programming I
     or CMIS 321  C++ Programming II
     OR CMIS 210 Visual Basic.Net Programming I
     or CMIS 221  C++ Programming I
     or CMIS 310 Visual Basic.Net Programming II

4. CMIS 230  Introduction to Systems Analysis and Design
              CMIS 265  Hardware and Software Concepts
              CMIS 275  Data Base Management Systems

5. Six additional hours chosen from:

              CMIS 240  Data Communications and Networking Theory
              CMIS 380 Information Systems in Organizations
              CMIS 496  Topics in Computer Information Systems

Option 3
Graduates Wishing to Pursue a Master's Degree
Graduates wishing to meet the additional CPA requirements may want to pursue a master's degree in accounting.  Currently Indiana University Northwest in conjunction with Purdue University Calumet is offering a program in which students will be granted master's degree in accounting upon successful completion.  This degree would fulfill the requirements to sit for the CPA.
Please note: Students wishing to sit for the Certified Public Accounting Examination who wish to earn an advanced degree from a different institution may transfer to do so.

 

Course Guide for CPA Preparation
In varying degrees, the CPA exam test materials that would be covered in the following courses:

  • Principles of Accounting (ACCT 210-211)

  • Intermediate Accounting (ACCT 300-301)

  • Advanced Accounting (ACCT 320)

  • Governmental and Not-for-Profit Accounting (ACCT 415)

  • Cost or Managerial Accounting (ACCT 330-331)

  • Federal Income Tax (ACCT 450-451)

  • Quantitative Methods (MATH 103-104, or MATH 160)

  • Auditing (ACCT 470)

  • Statistics (PSYC 230 or MATH 170)

  • Accounting Information Systems (ACCT 225)

  • Business Law (ACCT 332-333)

  • Business Communications (MGMT 360)


 Non-Accounting Graduates

Students with a bachelor's degree in a field other than accounting may wish to pursue a second degree in accounting.  Successful completion of a second degree in accounting, with the requisite additional 34 hours in management, computer information systems, and/or economics, would meet the required CPA candidacy.  Please see Accounting Program Director regarding eligibility.