The Accounting Program offers a B.S., and an A.S. in Accounting. The program is committed to providing a wide range of topical matters which will allow our students flexibility in career choice and/or provide the tools necessary for successful admission to graduate school. The program seeks to develop professional and practical scholarship through exploration of fundamental and contemporary issues, including those dealing with ethical issues. Such an education provides the graduate with a background suited to meet the needs of a challenging job market.

Program Director: George Grzesiowski, MBA, CPA
Faculty: Deanne Shimala, MST, CPA

  • Mission Statement
  • Objectives
  • Program Director

In support of the College mission, the Accounting Department is comprised of creative, highly qualified professionals dedicated to preparing our students for entry-level opportunities and long-term career success, providing a fulfilling experience for members of our faculty, and making meaningful contributions to the professional and academic communities we serve.

The Accounting Program offers a B.S., an A.S., and a Certificate in Accounting. The program is committed to providing a wide range of tools necessary for successful admission to graduate school. The program seeks to develop professional and practical scholarship through exploration of fundamental and contemporary concerns, including those dealing with ethical issues. Such an education provides the graduate with a background suited to meeting the needs of a challenging job market.

Upon completion of this program, it is expected that students will:

  • Have developed the analytical competencies to understand the application of accounting procedures, statements and systems to the measurement of the financial well-being of organizations;

  • Demonstrate awareness of contemporary issues pertaining to accounting information in local, national, and world economies;

  • Meet the requirements for entry-level careers in accounting such as auditing, corporate accounting, governmental and non- profit organizations, and taxation; and

  • Demonstrate the capability to critically and reflectively engage ethical issues in accounting, particularly questions pertaining to social responsibility and professional practice.

George Grzesiowski





What can I do with this major?



Program Requirements


  • B.S.
  • B.S. - Forensic Accounting
  • A.S.
  • Minor
  • 2nd Degree
  • Certificate
  • CPA Examination
  • Courses

B.S. in Accounting (120 hours)

The following courses are required for a baccalaureate degree:

  • 38 hours: General Education

  • 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
    BSMT 220 Management Thought, Principles and Practice or BSMT 380 Organizational Leadership
    MATH 104 Algebra and Trigonometry or MATH 160 Business Mathematics
    MATH 170 Statistics or PSY 230 Statistics for Behavioral Science

  • 33 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 Fraud Examination
    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
    BSMT 350 Business Communications

  • 28 hours: Electives
    The student is encouraged to build a minor in a complementary field.

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 to investigate 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 units of government, from the FBI and CIA to the offices of local authorities.


B.S. in Accounting with a Forensic Accounting Concentration (120 hours)

The following courses are required for a baccalaureate degree:

  • 38 hours: General Education

  • 42 hours: Required Courses in Accounting
    ACCT 210 Principles of Accounting I
    ACCT 211 Principles of Accounting II
    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 Fraud Examination
    ACCT 496 Topics: Forensic Accounting
    ACCT 499 Senior Seminar

  • 24 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

  • 28 hours: Electives

A.S. in Accounting (59 hours)

The following courses are required for the Associates degree:

  • 35 hours: General Education

  • 15 hours: Requisites for the Major
    ACCT 210 Principles of Accounting I
    ACCT 211 Principles of Accounting II
    ACCT 225 Micro Computer Applications in Accounting
    BSMT 220 Management Thought, Principles and Practice
    ECON 210 Principles of Economics I

  • 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:
ACCT 210 Principles of Accounting I
ACCT 211 Principles of Accounting II
ACCT 225 Micro Computer Applications in Accounting

Choice of the following tracks depending on interest:
ACCT 300 and 301 Intermediate 1 & 2 (financial track)
ACCT 450 and 451 Income Tax 1 & 2 (taxation)
ACCT 300 and 331 Cost Accounting 1 & 2 (Management Accounting)
ACCT 415 and 496 Government & Nonprofit Accounting

Second Degree in Accounting (39 hours)

The following courses are required:
ACCT 210 Principles of Accounting I
ACCT 211 Principles of Accounting II
ACCT 225 Micro Computer Applications in Accounting
CMIS 225 Business Microcomputer Applications
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 415 Government and Non-Profit Accounting
ACCT 450 Income Tax Accounting I
ACCT 470 Auditing
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:
ACCT 210 Principles of Accounting I
ACCT 211 Principles of Accounting II
ACCT 225 Micro Computer Applications in Accounting
ACCT 300 Intermediate Accounting I
ACCT 301 Intermediate Accounting II
ACCT 330 Cost Accounting I
BSMT 220 Management Thought, Principles and Practice
CMIS 225 Business Microcomputer Applications
ECON 210 Principles of Economics I
ECON 211 Principles of Economics II
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 degree and have completed 150 hours of college credit. Students who plan to take the CPA Examination outside the State of Indiana should see the Accounting Program Director for the particular requirements of the state in which they plan to sit.

Care should be taken that students complete a minimum of 32 hours in accounting, of which no more than six hours are in business law, for a total of 70 hours in accounting, business, economics and computer information systems.

CPA Tracks

Accounting Degree with a Second Major in Business Management

  • Completion of all current B.S. Accounting Requirements.
  • Completion of the following courses: (21 hours)
    ACCT 333 Law and The Manager II
    ACCT 451 Income Tax Accounting II
    BSMT 320 Human Resources
    BSMT 379 Small Business Management/Entrepreneurship
    BSMT 400 Marketing
    BSMT 440 Financial Management
    BSMT 489 Strategic Management and Decision Making
  • Two electives (6 hours) from upper level Business Management or Accounting.

ACCT 210 Principles of Accounting I
3 hours
This course prepares the accounting student in the theory and techniques of accounting necessary for the advanced courses and provides a basic introduction to accounting for those students pursuing an accounting degree. Students will be introduced to financial statements and the accounting cycle for a service and merchandise business.

ACCT 211 Principles of Accounting II
3 hours
This course is a continuation of ACC 210. Students are introduced to the accounting requirements of the partnership and corporate form of business. Topics also include financial statement analysis and the preparation of a cash flow statement.
Prerequisite: ACCT 210

ACCT 215 Personal Finance
3 hours
This course examines the process of setting and achieving financial goals. Emphasis is placed on personal financial planning, managing investments, and protecting you with insurance, retirement, estate planning, and planned borrowing.

ACCT 225 Micro Computer Applications in Accounting
3 hours
This course will introduce the student to computerized accounting applications. Students will learn to use popular commercial micro-computer accounting packages by applying them to sample companies. This course is intended to integrate the knowledge gained in the accounting and computer information systems courses. By mastering the skills emphasized in this class, the student will be better prepared to enter the accounting workplace.
Prerequisites: ACCT 210, CMIS 225

ACCT 300 Intermediate Accounting I
3 hours
This course is an in-depth study of accounting concepts and principles. The accounting process, the balance sheet, and income statement are discussed. Certain asset categories are scrutinized.
Prerequisites: ACCT 210-211

ACCT 301 Intermediate Accounting II
3 hours
As a continuation of Intermediate Accounting I, additional asset categories and equity accounts are discussed in depth. The statement of financial position is explained.
Prerequisite: ACCT 300

ACCT 320 Advanced Accounting
3 hours
This course presents an in-depth analysis of advanced accounting topics. The student is introduced to partnerships, the consolidation of financial statements, purchase and pooling combinations, the reporting requirements of business segments, branches, estates and trusts. International aspects of accounting are also covered.
Prerequisites: ACCT 210-211

ACCT 330 Cost Accounting I
3 hours
This course consists of a discussion of cost accounting concepts and objectives, an in-depth study of cost accounting systems and accumulation procedures, and a search into the elements of material, labor and factory overhead costs.
Prerequisites: ACCT 210-211; MATH 103 or MATH 160 or concurrent registration.

ACCT 331 Cost Accounting II
3 hours
Emphasis is placed on planning and controlling costs and profits. Topics include budgeting standard costs, cost and profit analysis techniques, direct costing and other specialized topics.
Prerequisite: ACCT 330

ACCT 332 Law and The Manager I
3 hours
This course is designed to acquaint the student with the role of law in society and specifically in business. Areas of study include contracts, personal property, bailment and sales.
Cross-listed: BSMT 330

ACCT 333 Law and The Manager II
3 hours
This course is designed to acquaint the student with law in the areas of commercial paper, debtors’ and creditors’ rights, agency, legal forms of organization, real property and estates.
Cross-listed: BSMT 331

ACCT 415 Government and Nonprofit Accounting
3 hours
This course will acquaint the student with accounting theory and principles for non-profit entities, governmental entities, schools and hospitals. The course examines the differences between for-profit and not-for-profit accounting concepts.
Prerequisite: ACCT 210-211

ACCT 450 Income Tax Accounting I
3 hours
These courses are designed to familiarize the student with the federal income tax laws through lectures and practical problems. They are devoted to an intensive study of the income tax laws as they apply to individuals, partnerships, and corporations.
Prerequisites: ACCT 210, 211

ACCT 451 Income Tax Accounting II
3 hours
This course is a continuation of ACC 450. The course familiarizes the student with federal income tax laws as they apply to corporations and partnerships.
Prerequisite: ACCT 451

ACCT 470 Auditing
3 hours
This course is a study of the standards, principles, practices and procedures of auditing. Students are required to integrate and apply prior accounting coursework.
Prerequisites: ACCT 210-211, 300-301

ACCT 475 Fraud Examination
3 hours
This course reviews strategies and tactics essential to the fraud examination process. Students should have a basic knowledge of accounting. The course guides the student into specialized applied settings, indicative of forensic accounting. Coverage includes: financial statement analysis, interpretation and scrutiny of financial records and documentation, trace techniques, reporting irregularities, fraud examination approaches, legal rules and statutory construction pertinent to accounting practices. Common fraud cases are reviewed such as bankruptcy, insurance, employee/employer reporting, covert examinations, trading practices, and money laundering schemes.
Prerequisites: ACCT 210-211 or BSMT 300

ACCT 496 Topics in Accounting
1-3 hours
This course will examine topics of special interest in the Accounting field. Topics courses (but not specific courses) may be repeated for a total of 6 hours.

ACCT 499 Senior Seminar in Accounting
3 hours
This capstone course is designed to assist students in the integration and critical examination of the various concepts, theories, and methods of inquiry presented both in general education and the major. Learning outcomes for both the general education program and the major are reviewed. Course assignments assist students in assessing the degree for which learning outcomes have been mastered.
Senior standing is required.





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