Jul 14, 2024  
2024-2025 Undergraduate & Graduate Catalog 
2024-2025 Undergraduate & Graduate Catalog

Accounting, B.S.


Advisement for the major is available from the Accounting and Legal Studies  Department.

Accounting, B.S. Curriculum Guide  (Suggested 4-Year Plan of Study)

Students completing the accounting major will be prepared to enter the public accounting profession or pursue accounting careers in government or corporate settings. By fulfilling the major requirements and earning the required 150 credit hours, students will be eligible to sit for the Uniform CPA examination in Maryland.

The undergraduate accounting curriculum consists of a lower-division (pre-professional) core, upper-division (professional) core, special requirements and accounting major requirements. The pre-professional curricular requirements enable majors to acquire a common body on knowledge essential to successful completion of the professional program coursework.

Accounting Policies & Procedures

  • A student with an intended accounting major will be classified in a pre-professional track until the student has applied to and been accepted in the accounting B.S. major.

  • Accounting majors must submit applications for admission to the Professional Program. No accounting student will be allowed to remain in 300/400 level Perdue School courses if s/he has not submitted this application.

  • All accounting courses (courses with ACCT prefix) need to be completed with a C grade or higher.

  • Lower division core, upper division core, major and special requirements may be repeated only once. Students desiring to repeat an SU course to improve a grade must repeat that course at SU.

  • Track courses are to be taken at SU. A maximum of 6 credit hours of comparable courses may be approved if taken at AACSB (Association to Advance Collegiate Schools of Business) accredited schools.

  • Admissions Test: Accounting students must pass the Accounting Admissions Test prior to enrolling in ACCT 305 . Information is available from the Accounting and Legal Studies Department.

  • For Additional Policies and Procedures: Please refer to the Department of Accounting and Legal Studies.

ABLE Requirement

The applied business learning experience (ABLE) requirement is satisfied by ACCT 497 .


This checklist is an unofficial tool for planning. Matriculated students and advisors should consult the Academic Requirements Report in GullNet before and after registering for classes each semester to track academic progress.

University Undergraduate Major Policies

  • Refer to the program page for this major and the Courses  section of this catalog for approved prerequisites and General Education courses.
  • Program requirements may not equal 120 credit hours. Students must register for additional electives to complete 120 credits required for graduation.
  • All graduates must have a minimum of 30 credits of 300/400-level courses with C grade or above; at least 15 of those credits must be taken at SU.
  • Students must have a minimum cumulative GPA of 2.0 for graduation.
  • Students must complete at least 30 credit hours by direct classroom instruction and/or laboratory experience.
  • Students must take 30 of the last 37 credit hours at SU.
  • It is the student’s responsibility to satisfy graduation requirements. Please refer to the program page of this catalog for detailed major requirements.
  • Students must apply online for graduation by November 15 for May and by May 15 for December.

General Education Requirements

See which courses fulfill specific General Education requirements: General Education Courses  

Please Note: There may be courses required for your major or minor that also satisfy a requirement below.

SU Signature Outcomes Requirements (3 Courses)

These courses may also meet additional General Education and/or major requirements.

Complete 1 Course In Each Of The Following Areas (3 Courses):

Additional General Education Requirements (11 Courses)

These courses may also meet SU Signature Outcomes and/or major requirements.

* To be taken in the first 24 credit hours of courses

Complete 1 Course In Each Of The Following (3 Courses):

Complete 1 Course In Each Of The Following - Must Be From Different Content Areas (2 Courses):

Complete 1 Course In Each Of The Following - Must Be From Different Content Areas (2 Courses):

Complete 1 Course In Each Of The Following - Must Be From Different Content Areas (2 Courses):

Complete 1 Course In Each Of The Following (2 Courses):

Perdue School Pre-Professional Core

Complete the Following:

Complete 1 of the Following:

Complete 1 of the Following:

Professional Program Admission Requirements

Complete the following for admission into the Professional Program:

  • A GPA of 2.5 or higher in the pre-professional core courses is required for admission into the Professional Program, including those courses taken at another institution. Additional students may be admitted by descending order of GPA (in pre-professional core courses) in numbers sufficient to maintain a quality student/faculty ratio. A GPA calculator is available to assist you online.
  • Grades of C or higher must be earned in pre-professional courses ACCT 201 ACCT 202  and ACCT 248 .
  • Students may repeat each business course one time only. If students exceed repeats, they will not be admissible to the Professional Program.
  • Students must have completed 56 total credit hours of college courses to be admitted into the Professional Program.
  • Turn in applications by December 1 for Winter or Spring admission and May 1 for Fall admission.
  • Complete at least 9 out of 11 Pre-Professional Courses (26 credits):

Upper Division/Professional Core (6 Courses)

**Prerequisites to MGMT 492  

Major Requirements

Accounting Requirements (9 Courses)

All ACCT courses must be completed with a grade of C or better.

Complete 1 of the following with a grade of C or higher.

Accounting Elective (1 Course)

Accounting Electives must be completed with a grade of C or higher.

ABLE Requirement (1 Course)

Must be completed with a grade of C or higher.

Note: Students who wish to obtain elective credit for an ABLE internship are encouraged to register for ACCT 490 .