The Accounting department offers a major in Accounting.  View here for all Accounting courses and view here for more about the Department of Accounting.

Accounting Major Requirements (31 credits):

Required Grades and GPA: Minimum grade of C in all courses that are prerequisites for subsequent required courses. Minimum grade of C required in BUS-A 325 if taking BUS-A 437. Major GPA of 2.0: GPA includes all courses counting toward the Accounting major (includes supporting major coursework). 

Note: The Accounting major has a three-semester course sequence, so students must plan carefully for graduation, study abroad, etc., taking into consideration that they will need at least three semesters/terms (may include summer) on the IUB campus to complete Accounting major requirements.

Required courses (19 credits):

• Choose 1:
  • BUS-A 303: Communication for Accountants (1 credit) P: BUS-C 204/205 with grade of C or higher & declared Accounting major (last offered in fall 2021) 
  • BUS-A 355: TOPIC: Communicating Accounting Analytics (1 credit) P: BUS-A 304/201 & BUS-A 306/202 with grades of C or higher
• BUS-A 311: Intermediate Accounting I (3 credits) P: BUS-A 304/201 & BUS-A 306/202 with grades of C or higher
• BUS-A 312: Intermediate Accounting II (3 credits) P: BUS-A 311 with grade of C or higher
• BUS-A 325: Cost Accounting (3 credits) P: BUS-A 304/201 & BUS-A 306/202 with grades of C or higher
• BUS-A 329: Taxes and Decision Making (3 credits) P: BUS-A 304/201 & BUS-A 306/202 with grades of C or higher 
• BUS-A 337: Accounting Information Systems (3 credits) P: BUS-K 303/304 with grade of C or higher & declared Accounting major
  • Note: BUS-S 400 is not available to Accounting majors as a substitute for BUS-A 337 or as a supporting major course
• BUS-A 424: Auditing & Assurance Services (3 credits) P: BUS-A 312 with grade of C or higher

Elective Courses (3 credits):

• BUS-A 422: Advanced Financial Accounting I (3 credits) P: BUS-A 310 or BUS-A 312 with grade of C or higher
• BUS-A 437: Advanced Management Accounting (3 credits) P: BUS-A 325 with grade of C or higher
• BUS-A 440: Research in Accounting & Auditing (3 credits) P: BUS-A 312 with grade of C or higher

Required Supporting Major Courses (9 credits):

Students are required to take a set of courses in ONE Kelley School of Business major or co-major other than Accounting. 

• BUS-
• BUS-
• BUS-

Kelley School of Business Graduate Accounting Programs:

3/2 MBA Program

• The prerequisite courses for the 3/2 MBA program are listed on their website.
• Note that there are graduate level equivalencies of the below courses for students in the 3/2 program.  Thus, students do not need to complete the below undergraduate requirements prior to entering the 3/2 program.
  • BUS-J 375
  • BUS-L 375
  • ECON-B 252 or ECON-E 202

MS in Accounting with Data and Analytics

• The prerequisite courses for the MS in Accounting with Data and Analytics program are listed on their website.

CPA

Students planning to take the CPA exam are responsible for researching and understanding the exam requirements since they vary from state to state. Further information is available at:

www.nasba.org or 1-800-CPA-EXAM (CPA board)

https://thiswaytocpa.com/ (American Institute of CPAs)