ACCOUNTING. First Semester Credits Second Semester Credits FRESHMAN YEAR

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1 ACCOUNTING CURRICULUM Suggested sequence for students admitted to the University as of Fall Present First Semester Credits Second Semester Credits FRESHMAN YEAR Microeconomics, ECON 151* 3 Critical Reading/Writing, ENGL 110* 3 Calculus I, MATH Macroeconomics, ECON 152* 3 Creat. Arts & Hum. Elec. (CAH)* 3 Finite Math w/applic, MATH Hist. & Cult. Change Elec. (HCC)* 3 CAH or HCC 3 Basics of Business, BUAD 110! 3 Bus. Computing, MISY 10* 3 (First year seminar) SOPHOMORE YEAR Acctg I (Financial), ACCT 207* 3 Acctg II (Managerial), ACCT 208* 3 Statistics I, MATH Statistics II, MATH Banking & Monetary Policy, ECON Free Elective 3 CAH or HCC 3 Mathematics (200-level or higher) ANTH, PSYC or SOCI course 3 or Natural Science 3 15 Principles of Finance, FINC 311* 3 15 Except for MATH 221 and 230, ECON 151 and 152, ACCT 207 and 208, FINC 311, and MATH 201 and 202, courses taken during these four semesters are interchangeable. JUNIOR YEAR (300-level courses are restricted to students with at least Junior classification.) Intermediate Accounting I, ACCT 315* 3 Intermediate Accounting II, ACCT 31* 3 (minimum grade of C- required to take ACCT 31 & 413) (minimum grade of C- required to take ACCT 415 & 417) Mathematics (200-level or higher) 3 Operations Management, BUAD 30* 3 Or Natural Science Accounting Info Systems, ACCT 302* 3 Cost Accounting, ACCT 327* 3 Financial Markets, FINC Intro to Marketing, BUAD 301* 3 Free Elective 3 Mgt & Org Behavior, BUAD 309* Except for ACCT 315 and 31, courses taken during these two semesters are interchangeable. SENIOR YEAR Business Law I, ACCT Business Law II, ACCT Income Tax Accounting, ACCT 413* 3 Advanced Accounting, ACCT 415* 3 Communication Requirement 3 ACCT, FINC or MISY Elective 3 ACCT, FINC or MISY Elective 3 Strategic Info Systems & Acct, ACCT 425* 3 Auditing, ACCT 417* 3 Free Elective * Grade of "C-" or better required in these twelve courses.! Course satisfies the First-Year Experience (FYE) requirement. Students that matriculated prior to 2013 fall may satisfy this requirement with another course designated as FYE. Students that completed an FYE at the University of Delaware prior to becoming an Accounting major are not required to take BUAD 110.

2 GROUP REQUIREMENTS - BACHELOR OF SCIENCE IN ACCOUNTING NOTE: All requirements except free electives must be taken for a letter grade. Pass/Fail status courses may only count in free electives. University Requirements ENGL 110 Critical Reading & Writing with a minimum grade of C- (3 credits). 3 credits of a Multicultural Course. Discovery Learning Experience (DLE) (3 credits). This could be a winter, summer or semester study abroad, an internship course, an independent study or an approved experiential learning course. See the DLE website for more information at First-Year Experience (FYE) BUAD 110 Basics of Business. Students that matriculated prior to 2013 fall may satisfy this requirement with another course designated as FYE. Students that completed an FYE at the University of Delaware prior to becoming an Accounting major are not required to take BUAD 110. University Breadth Requirements (12 credits with a minimum grade of C-): All students at the University of Delaware as of fall 2010 are required to take a minimum of 12 credits of University breadth requirements 3 credits each from courses designated as Creative Arts and Humanities, History and Cultural Change, Social and Behavioral Sciences, and Mathematics, Natural Sciences, and Technology. Students must pass these courses with a grade of C- or better. Note that students must take breadth courses from four different subject areas (e.g. the four- letter subject code ACCT, HIST, etc.). Students may not use a course that is crosslisted with a subject area that has already been used to satisfy a university breadth requirement. Students enrolled in a single major may not satisfy the breadth requirement with courses in the subject area of that major (e.g. chemistry majors may not use CHEM courses). Students who are enrolled in more than one major or degree are allowed to meet the University breadth requirement by taking approved breadth courses from within the subject areas of their majors. The requirement may be fulfilled through a course or courses taken to complete other degree requirements, subject to the limitations above; however, credit hours may be counted only once towards the 120-credit hour minimum required for the degree. See the undergraduate catalog at for the list of course options. ADDITIONAL Creative Arts & Humanities (CAH) or History and Cultural Change (HCC) credits See the undergraduate catalog at and then click majors, minors and University breadth requirements for the specific list of courses. Three credits of foreign language instruction may apply. Social and Behavioral Sciences 3 credits from courses with these prefixes: Anthropology (ANTH), Psychology (PSYC), or Sociology (SOCI). Note: Courses used to satisfy other Creative Arts & Humanities, History & Cultural Change or Natural Sciences and Technology requirements may not apply. 18 credits of Skills l) Six credits of Mathematics, MATH 221 and 230. Allowable substitutions are MATH 241 and 230, or MATH ; credit will not be allowed for both MATH 221 and ) Three credits of English, ENGL 110 with a minimum grade of C-. 3) Six credits of Statistics, MATH 201 and 202. Successful completion of MATH 201, 221, 230, 241, or 242 with a minimum grade of C- or better will simultaneously fulfill the Mathematics, Natural Science and Technology University breadth requirement above. 4) Three credits of a communications requirement selected from ENGL 301, 302, 312, or 410, COMM 212 or 350. credits of Mathematics, Natural Science and Technology See the undergraduate catalog at and then click majors, minors and University breadth 2

3 requirements for the specific list of courses. (Note: MATH 201, 221, 230, 241, STAT and CISC courses may NOT apply). Any combination of Science and Mathematics is permissible. 9 credits of Free Electives No courses offered by the Alfred Lerner College of Business and Economics may be used in the free elective category. Free electives include any course outside the Alfred Lerner College of Business and Economics, subject to the following: 1) A maximum of two credits of BHAN 120 may be applied to this group. 2) Excess credits from above may be applied to free electives. 3) English Essentials (ENGL 011), Intermediate Algebra (MATH 010), College Intensive Literacy (EDUC 011), or any other 0" level course may not be counted toward degree. 4) If a student elects to take an eligible free elective course Pass/Fail, a maximum of one P/F course (3-4 credits) may be taken each semester. This is in addition to courses offered only on a P/F basis. Exceptions allowing Alfred Lerner College of Business and Economics courses to count in the free elective category include: Students admitted to the minor in Management Information Systems (MIS), the Global Enterprise Technology minor, the minor in Entrepreneurial Studies (ENTR) or the major/minor in Economics (ECON) may apply six credits of MISY, ENTR or ECON courses. credits of College of Business and Economics courses 1) Students are required to earn at least a "C-" in ECON 151, 152; ACCT 207, 208, 302, 315, 31; BUAD 301, 30, 309, FINC 311, MISY 10; and these five ACCT courses: ACCT 327, 413, 415, 417, ) ACCT and FINC electives are 300-level or higher courses offered in Accounting and Finance. ACCT 352 will not count towards the degree for Accounting students. 3) Students pursuing the double major or minor in MIS or GET may apply 300-level or 400-level MISY courses to the ACCT and FINC electives. 4) Students may apply ACCT 33 OR ACCT 34 to the ACCT and FINC electives, but NOT both. 5) 300-level Accounting courses are limited to juniors (0-89 credits completed) and seniors. 400-level Accounting courses are limited to seniors (90 or more credits completed). ) Of the required upper-division ACCT courses (ACCT 302, 315, 31, 327, 413, 415, 417 and 425) no more than two may be transferred from another institution. ANY DEVIATION FROM THE ABOVE CURRICULUM REQUIRES WRITTEN APPROVAL FROM THE FACULTY ADVISOR OF THE DEPARTMENT OF ACCOUNTING. WHO S MY ADVISOR? Freshmen and sophomores are advised through the Office of Undergraduate Advising and Academic Services, room 102 Purnell Hall, phone number: The academic advisor for juniors and seniors is Dr. Jeff Gillespie located in room 211 Purnell Hall, phone number: All honors students are advised by Dr. John Wragge located in room 214 Purnell Hall, phone number: Note: Many students take courses through the Winter and Summer Sessions to reduce their regular semester courseload. These special sessions normally offer only introductory level courses. If you want to take a course somewhere other than UD, be sure to get the course pre-approved by the department offering the equivalent course and your College s Dean. MISSION STATEMENT The mission of the Department of Accounting and Management Information Systems (MIS) is to offer distinctive and innovative educational opportunities related to the profession of accounting, promote scholarship in Accounting and MIS, and to advance successful leadership in a rapidly changing technological environment. 3

4 CHECKOUT SHEET - BACHELOR OF SCIENCE IN ACCOUNTING For students admitted to the University as of Fall Present NAME ID# PHONE # General Requirements Course Credits Grade Semester Creative Arts & Humanities (CAH) * 3 History & Cultural Change (HCC) * 3 Additional CAH or HCC ANTH, PSYC or SOCI Skills *ENGL MATH MATH MATH MATH Math., Natural Science and Tech. 3 3 (Note: MATH 201, 221, 230, 241, STAT and CISC courses may NOT apply). Free Electives BUAD Professional Requirements Major *ECON *ECON ECON *MISY 10 3 *ACCT *ACCT *ACCT *+ACCT *^ACCT 31 3 *ACCT ACCT ACCT *ACCT *ACCT *ACCT *ACCT *FINC FINC *BUAD *BUAD 30 3 *BUAD ACCT, OR FINC Electives 3 3 * Grade of "C-" or better required in these courses. *+ Grade of "C-" or better required in ACCT 315 to take ACCT 31 and ACCT 413. *^ Grade of "C-" or better required in ACCT 31 to take ACCT 415 and 417. TOTAL CREDITS: 120 Communications requirements to be satisfied by ENGL 301, 302, 312, 410; COMM 212, or 350. COMPLETE THE UNIVERSITY REQUIREMENTS CHECK-SHEET ON THE NEXT PAGE. 4

5 UNIVERSITY REQUIREMENTS CHECK SHEET University requirements may also fulfill major requirements; however, credit hours may be counted only once towards the credit hour minimum required for the degree. Requirement Credits Grade Semester 1. First-Year Experience Requirement (FYE) (See for the list of approved FYE courses). Course: 2. Writing Requirement (C- minimum grade) ENGL Multicultural Requirement (3 credits) (this course must be taken for standard grading) Course: 3 4. Discovery Learning Experience Requirement (DLE) (3 credits) (See for the list of approved DLE courses). Course(s) 5. University Breadth Requirements (12 credits) (C- minimum grade) All students entering the University of Delaware as of Fall 2010 are required to take a minimum of 12 credits of University breadth requirements 3 credits each from courses designated as Creative Arts and Humanities, History and Cultural Change, Social and Behavioral Sciences, and Mathematics, Natural Sciences, and Technology. Students must pass these courses with a grade of C- or better. Note that students must take breadth courses from four different subject areas (e.g. the four- letter subject code ACCT, HIST, etc.). Students may not use a course that is cross-listed with a subject area that has already been used to satisfy a university breadth requirement. Students enrolled in a single major may not satisfy the breadth requirement with courses in the subject area of that major (e.g. chemistry majors may not use CHEM courses). Students who are enrolled in more than one major or degree are allowed to meet the University breadth requirement by taking approved breadth courses from within the subject areas of their majors. The requirement may be fulfilled through a course or courses taken to complete other degree requirements, subject to the limitations above; however, credit hours may be counted only once towards the credit hour minimum required for the degree. See the undergraduate catalog at for the list of course options. Creative Arts and Humanities (3 credits) (C- minimum grade) History and Cultural Change (3 credits) (C- minimum grade) Social and Behavioral Sciences (3 credits) (C- minimum grade) Mathematics, Natural Sciences, and Technology (3 credits) (C- minimum grade). Residency Requirement (check one): The first 90 of 100 credits completed at UD The last 30 of 3 credits completed at UD 5

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