Accounting Concentration

Students majoring in another business discipline may add a concentration in Accounting by completing an additional six credits of coursework in the area beyond Principles of Accounting (BUAD 203).

Required Course
BUAD 301 - Financial Reporting and Analysis

3 credits | Fall & Spring | Prerequisite(s): BUAD 203 - Principles of Accounting or the equivalent.


This course focuses on the financial reporting environment: evaluating the quality of the reported information, analyzing reporting choices, and assessing the role of financial information in resource allocation decisions. Topics traditionally included in intermediate accounting are covered by analyzing key business transactions on the financial statements and measures of performance evaluations such as profitability, competitiveness, and leverage. This course is designed to be taken as either a one-semester course or as part of a two-semester sequence with BUAD 302 - Advanced Financial Reporting and Analysis.

Electives (Choose One)
BUAD 302 - Advanced Financial Reporting and Analysis

3 credits | Spring | Prerequisite(s): BUAD 301 - Financial Reporting and Analysis or consent of the instructor.


This course focuses on an advanced study of topics in financial reporting that are traditionally considered in intermediate accounting. Reporting issues related to topics such as pensions, stock options, and deferred taxes are considered with reference to original source materials and accounting research.

BUAD 303 - Strategic Cost Management

3 credits | Fall or Spring | Prerequisite(s): BUAD 203 - Principles of Accounting or the equivalent


Applications of cost analysis to inventory valuation and income determination and planning and control of routine operations and non-routine decisions. This course emphasizes the relevance of cost concepts to modern decision tools. Substantial use of problems and cases.

BUAD 304 - Not-for-Profit Accounting

3 credits | Fall or Spring | Prerequisite: BUAD 203 - Principles of Accounting


This course focuses on accounting and financial management concepts unique to the nonprofit sector. Topics include: the preparation and use of not-for-profit financial statements, tax reporting, audit requirements, and managerial planning and control. Students will learn both how to create reports and how to analyze information from the perspective of nonprofit managers, board members, regulators, donors, and creditors.

BUAD 401 - International Accounting (Advanced Accounting)

3 credits | Fall or Spring | Prerequisite(s): BUAD 203 - Principles of Accounting and BUAD 301 - Financial Reporting and Analysis


This course focuses on accounting related to international issues. Topics include: International Financial Reporting Standards (IFRS), accounting for derivatives and transactions denominated in foreign currencies, international audit issues, and international tax issues. Students will learn both the accounting for international transactions as well as hot to analyze and interpret financial information prepared using different accounting systems.

BUAD 404 - Auditing and Internal Controls

3 credits | Fall or Spring | Prerequisite(s): BUAD 301 - Financial Reporting and Analysis or consent of the instructor.


Application of technology, modeling, statistics and other auditing procedures within the framework of generally accepted auditing standards. Reporting, ethics, international practices and case applications are emphasized.

BUAD 405 - Federal Taxation

3 credits | Fall | Prerequisite(s): BUAD 203 - Principles of Accounting


An analysis of the federal income tax laws. Development of conceptual awareness of federal income tax structure and tax planning, and gaining ability to determine solutions to problems confronting the individual and business taxpayer.