Nov 21, 2024

2024-2025 Undergraduate Catalog

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2024-2025 Undergraduate Catalog

Accounting Major, B.S.

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Department of Accounting

College of Business

Available Program Format(s): Online, In-Person, Hybrid

About the Program

The undergraduate accounting program offers a broad education in accounting and business that provides students the foundational global knowledge, skills and abilities to ethically engage in an accounting career, and be able to prepare and communicate accounting information for management and stakeholder decision-making.

In addition to the business core, students will also complete coursework in 5 areas within the accounting discipline to ensure that graduates are also prepared to pursue professional licensure and certification, as well as graduate education, within accounting or other business disciplines.

Student Outcomes

Upon graduation, accounting students will demonstrate comprehension of and competence in the following:

Goal 1. Audit

Accounting students will demonstrate comprehension of and competence in the area of auditing based on GAAS framework.

Goal 2: Accounting information and Technology

Accounting students will demonstrate comprehension of and competence in the area of accounting information systems and technology

Goal 3: Financial Accounting and Reporting

Accounting students will demonstrate comprehension of and competence in the areas of financial accounting and external reporting

Goal 4: Managerial Accounting

Accounting students will demonstrate comprehension of and competence in the areas of cost accounting and managerial accounting.

Goal 5: Individual Taxation

Accounting students will demonstrate comprehension of and competence in the area of individual taxation.

The College of Business B.S. programs, including Accounting, share a common set of four cross-disciplinary core competencies, knowledge, and skills.

Competency 1: Communication - Business students will be able to:

1.1 - Communicate effectively through writing.
1.2 - Communicate effectively through speaking.

Competency 2: Business Solutions - Business students will be able to analyze a business situation and recommend effective solutions utilizing:

2.1 - appropriate technological frameworks.
2.2 - appropriate ethical frameworks.
2.3 - appropriate global frameworks.

Competency 3: Technological Agility - Business students will be able to:

3.1 - understand the impact of current technology on the business environment.

Competency 4: Core Knowledge - Business students will demonstrate competence in required business topics, including accounting, computer information systems, data analytics, economics, ethics, finance, marketing, management, and business law.

General Degree Requirements

To earn a degree, students must satisfy all requirements in each of the four areas below, in addition to their individual major requirements.

Program Requirements

A total of 120 semester hours are required for graduation.
To earn a Bachelor of Science degree in Accounting, a student must successfully complete 30 or more credit hours of business coursework at MSU Denver. This 30-hour residency requirement can be met by completing any business courses with the prefix ACC, ACCM, BNK, BUS, CIS, ECO, FIN, MGT, MKT, and REL and a course number of 2000 or higher. A student must complete at least 12 upper-division semester hours in Accounting at MSU Denver.
In order to graduate, students must maintain a 2.0 average inside the Business Core and also maintain a 2.0 inside Accounting Major required courses, elective courses, and the senior experience.
A grade of C or better is required for each accounting course.
Students should note that programs differ in the minimum grade required.

Additional Program Information:

Students interested in becoming Certified Public Accountants (CPAs) in Colorado should be aware that they must take two auditing courses and one ethics course to qualify for licensure. To fulfill CPA requirements, one of the two required auditing courses must be ACC 4200 - Auditing and Attestation . All states require 150 semester hours of education to become a licensed CPA. MSU Denver offers classes that satisfy the 150-hour requirement for licensure.
ACC 1010 will not substitute as a requirement in the Bachelor of Science in Accounting.
Students should consult an Accounting faculty advisor to develop an appropriate academic program. A wide variety of internship opportunities are available through the C2 Hub.

General Studies Requirements: 33 credits

Students should consult the General Studies Requirements for a list of courses that fulfill the General Studies Requirements for degree completion.

Written Communication (6 credits)
Oral Communication (3 credits)
- Recommended: COMM 1010 - Presentational Speaking or COMM 1100 - Fundamentals of Oral Communication (one of these courses is required in the College of Business Additional Requirements for Business students completing any Bachelor of Science major.)
Quantitative Literacy (3 credits)
- Recommended: MTH 1110 - College Algebra for Calculus or MTH 1310 - Finite Mathematics for the Management and Social Sciences (one of these courses is required in the College of Business Additional Requirements for Business students completing any Bachelor of Science major).
Arts and Humanities (6 credits)
Historical (3 credits)
Natural and Physical Sciences (6 credits)
Social and Behavioral Sciences (6 credits)
- Recommended: ECO 2010 - Principles of Macroeconomics (required in the Business Core for Business students completing any Bachelor of Science major)
- Recommended: ECO 2020 - Principles of Microeconomics (required in the Business Core for Business students completing any Bachelor of Science major)
Global Diversity (0 or 3 credits**)

** Students will fulfill the global diversity requirement by taking an approved course within one of the following categories: arts and humanities; historical; natural and physical sciences; or social and behavioral sciences.

Ethnic Studies and Social Justice Requirement: 0 or 3 credits

Students should consult the Ethnic Studies & Social Justice Graduation Requirement for a list of courses that fulfill the ESSJ Requirement for degree completion.
Many programs include courses that meet this requirement. Students should consult with their advisor to determine what program courses may fulfill this requirement.

College of Business Additional Requirements: 7 credits

COMM 1010 - Presentational Speaking Credits: 3
or
COMM 1100 - Fundamentals of Oral Communication Credits: 3
MTH 1110 - College Algebra for Calculus Credits: 4
or
MTH 1310 - Finite Mathematics for the Management and Social Sciences Credits: 4

Business Core: 45 credits

All business majors require foundation course work in all significant areas of business theory and practice. The following courses are required for all students with a BS in a business discipline. Students must maintain a 2.0 average inside the Business Core.

ACC 2010 - Principles of Accounting I Credits: 3
ACC 2020 - Principles of Accounting II Credits: 3
BUS 1850 - Introduction to Business Credits: 3 *
BUS 1950 - Business Communication Credits: 3
BUS 3040 - Global Corporate Social Responsibility and Sustainability Credits: 3
or
ACC 4440 - Accounting Ethics and Professionalism Credits: 3
or

Enrollment in the MPAcc 3+2 Program
CIS 2010 - Foundations of Information Systems Credits: 3
CIS 2320 - Descriptive and Predictive Analytics Credits: 3
CIS 3320 - Prescriptive Analytics Credits: 3
ECO 2010 - Principles of Macroeconomics Credits: 3
ECO 2020 - Principles of Microeconomics Credits: 3
FIN 3300 - Managerial Finance Credits: 3
MKT 3000 - Principles of Marketing Credits: 3
MGT 2210 - Legal Environment of Business I Credits: 3
MGT 3000 - Organizational Management Credits: 3
MGT 4950 - Strategic Management Credits: 3 **
* Transfer students that transfer in 6 or more credits of business courses will not need to take BUS 1850 but may take any other College of Business 3-credit hour course that does not appear in their Major or Business Core requirements.

** “C-” or better must be earned in MGT 4950.

Accounting Major Requirements: 21 credits

Accounting majors should have learning experiences that focus on the development, measurement, analysis, validation, and communication of financial and other information. The following courses are required for all majors in Accounting. A grade of “C-” or better is required for each course in this section to count toward the bachelor’s degree.

ACC 3090 - Income Tax I Credits: 3
ACC 3300 - Accounting Information Systems Credits: 3
ACC 3400 - Cost Accounting Credits: 3
ACC 3510 - Intermediate Accounting I Credits: 3
ACC 3520 - Intermediate Accounting II Credits: 3
ACC 4200 - Auditing and Attestation Credits: 3
ACC 4510 - Advanced Accounting Credits: 3

Accounting Electives: 9 credits

A grade of “C-” or better is required for each course in this section to count toward the bachelor’s degree. Students should complete 9 credits of upper division accounting courses. Below are suggested courses, but any upper division ACC course (3000 or 4000 level) will count towards this requirement.

ACC 3100 - Income Tax II Credits: 3
ACC 3110 - Volunteer Income Tax Assistance (VITA) Credits: 3
ACC 3200 - Governmental Accounting Credits: 3
ACC 3750 - International Accounting Credits: 3
ACC 3980 - Internship in Accounting Credits: 1-15
ACC 4440 - Accounting Ethics and Professionalism Credits: 3
ACC 4520 - Mergers and Acquisitions Credits: 3
ACC 3700 - Risk Assurance and Advisory I Credits: 3

Senior Experience: 3 credits

MGT 4950 - Strategic Management Credits: 3 (this course is also required and counted in the Business Core)

Summary of Requirements

General Studies Requirements	33 credits
ESSJ Requirement	0-3 credits
College of Business Additional Requirements	7 credits
Business Core	45 credits
Major Requirements	21 credits
Major Electives	9 credits
Senior Experience	(counted in business core)
Unrestricted Electives	2-17 credits
Total for the Accounting Major, B.S.	120 credits

Required courses for the major may also count for General Studies and ESSJ requirements, so the total credits listed may be greater than the number required to complete the degree. Therefore, it is important that you work with your advisor to make sure you are meeting requirements for your degree.