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    Nov 28, 2024  
American University Catalog 2016-2017 
    
American University Catalog 2016-2017 [ARCHIVED CATALOG]

Accounting (BS)


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 (including non-degree and degree seeking from other academic units) to KSB should have a minimum grade point average of 2.75 (on a 4.00 scale). 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.

University Requirements


  • 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.

Note: Foundational Area 4 should be fulfilled by ECON-100 Macroeconomics FA4 (3)  and ECON-200 Microeconomics FA4 (3) .

Major Requirements


  • 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 72-74 credit hours with grades of C or better for the major requirements.
  • Business core courses: 38 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: 7-9 credit hours in ITEC-320  or MATH-211  or MATH-221 , and STAT-204  with grades of C or better (pass/fail grades are not permitted). (In lieu of STAT-204 , students who transferred statistics from another institution, or completed STAT-202  or   prior to enrollment in Kogod, must complete ITEC-210  with grade of C or better.)
  • A student may count no more than three internship credits in total towards the 120 credit graduation requirement for an undergraduate business degree.

Course Requirements


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.

Business Math (7-8 credit hours)


Business Core (38 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

Advanced Accounting (21 credit hours)


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.