REQUIREMENTS

B.S. in Accounting (124 hours):

The following are required for a degree in Accounting:

1. 46 hours: General Education
   
   
2. 30 hours: Requisites for the major (common body of knowledge):

ACC210 Principles of Accounting 1
ACC 211 Principles of Accounting 2
ACC 255 Microcomputer Applications in Accounting
ECO 210 Macroeconomics
ECO 211 Microeconomics
BUS 220 Management
BUS 360 Business Communications
BUS 375 Business and Professional Ethics
MTH 103 Intermediate Algebra (or MTH 104 or MTH 160)
MTH 170 Statistics (or PSY 230)

3. 30 hours: Major in upper level courses:

ACC 300 Intermediate Accounting 1
ACC 301 Intermediate Accounting 2
ACC 320 Advanced Accounting
ACC 330 Cost Accounting 1
ACC 331 Cost Accounting 2
ACC 332 Law and the Manager 1
ACC 415 Government and Non-profit Accounting
ACC 450 Income Tax Accounting 1
ACC 470 Auditing
ACC 499 Senior Seminar in Accounting

4. 18 hours: Electives

The student is encouraged to build a minor in a complimentary field such as Business Management ot Computer Information Systems. Students are encouraged to take CIS 250 Applications in Data Processing - Excel as a part of their elective package.

Requirements for the CPA Examination:

The State of Indiana requires all students wishing to sit for the CPA examinatino 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 more than 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 Degree in Management:

1. Completion of all current B.S. Accounting Requirements
   
   
2. Completion of the following courses (21 hours):

ACC 332 Business Law 2
ACC 451 Income Tax Accounting 2
BUS 320 Human Resources
BUS 379 Small Business Management/Entrepreneurship
BUS 400 Marketing
BUS 440 Financial Management
BUS 489 Strategic Management and Decision Making

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

Option 2
Accounting Degree With a Decond Degree in Computer Information Systems:

1. Completion of all current B.S. in Accounting Requirements
   
   
2. CIS 125
   
   
3. Choice of one of the two programming sequences: CIS 312, 317, 320 or 312, 320, 430
   
   
4. CIS 360, 370, 420
   
   
5. Six additional hours chosen from CIS 400, 460, or 496

Option 3
Students Wishing to Pursue a Master's Degree:

Graduates wiching to meet the national 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 a master's degree in accounting upon successful completion. This degree would fulfill the requirements to sit for the CPA.

Please note: students wishing to site for the Certified Public Accounting Examination who wish to ean 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 (ACC 210-211)
• Intermediate Accounting (ACC 300-301)
• Advanced Accounting (ACC 320)
• Governmental and Non-for-Profit Accounting (ACC 415)
• Cost of Managerial Accounting (ACC 330-331)
• Federal Income Tax (ACC 450-451)
• Quantitative Methods (MTH 103-104, or MTH 160)
• Auditing (ACC 470)
• Statistics (PSY 230 or MTH 170)
• Accounting Information Systems (ACC 225)
• Business Law (ACC 332-333)
• Business Communications (BUS 360)

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A.S. in Accounting (64 hours):

The following courses are required for the Associates degree in Accounting:

1. General Education: 31 hours
   
   
2. Economics 210 and 211; CIS 225; Business Management 220 and Mathematics 160
   
   
3. Acounting 210, 211, 225, 300, 301, and 330

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Minor in Accounting (18 hours):

Students in othe disciplines may aequire an accounting minor by fulfilling the following (prerequisites may add course requirements):

1. Accounting 210 and 211 Principles 1 & 2

2. Accounting 225

3. Choice of the following tracks depending on interest:

a. Accounting 300-301 Intermediate 1 & 2 (financial track)

b. Accounting 450-451 Income Tax 1 & 2 (taxation)

c. Accounting 330-331Cost Accounting 1 & 2 (management accounting)

d. Accounting 415-496 Government & non-Profit

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Certificate in Accounting (33 hours):

The following courses are required for a certificate in Accounting:

1. Computer Info Systems 255; Economics 210-211; and Business Management 220 and Math 160.
   
   
2. Accounting 210-211, 225, 300-301, and 330.

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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.

Second Degree in Accounting Requirements:

Completion of the following courses

1. Accounting 210-211, 225, 300-301, 320, 330-331, 415, 450, 470
   
   
2. Choice of one of the following: Accounting 451, 332, or 333
   
   
3. Computer Information Systems 255