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Accounting

The accounting curriculum prepares students for careers in auditing, corporate accounting and management consulting, governmental and nonprofit organizations, and taxation. In addition, it equips the prospective business executive with tools for intelligent analysis, planning, control, and decision making. The accounting curriculum also provides excellent background for the student who wants to pursue graduate work in business, public administration, or law.

Degree Requirements

Note: Nearly all of the following courses have prerequisites and many require admission to the School of Business. Prerequisites for 300-level and 400-level courses are strictly enforced. Senior standing and Integrative Core are prerequisites for all 400-level Business courses. Some elective courses are offered on a limited basis. See a Kelley School of Business academic advisor for details concerning these and other requirements.

Required Courses (19 credit hours)
BUS-A 311 (3 cr.) Intermediate Accounting I
P: BUS-A 201, BUS-A 202
BUS-A 312 (3 cr.) Intermediate Accounting II
P: Kelley admit, BUS-A 311, I-Core strongly recommended
BUS-A 325 (3 cr.) Cost Accounting
P: Kelley admit, BUS-A 201, BUS-A 202
BUS-A 328 (3 cr.) Introduction to Taxation
P: Junior standing, BUS-A 201 and BUS-A 202 (or BUS-A 200), C: BUS-X 302
BUS-X 302 (1 cr.) Communications Core II (online - taken concurrently with BUS-A328)
C: BUS-A 328
BUS-A 337 (3 cr.) Computer Based Accounting Systems
P: Junior standing, BUS-A 201 and BUS-A 202 (or BUS-A 200), BUS-K 201
BUS-A 424 (3 cr.) Auditing
P: Kelley admit, I-Core, BUS-A 312, BUS-A 337
Accounting Electives: Choose 2 from the following list (6 credit hours)
BUS-A 335 (3 cr.) Fund Accounting
P: Kelley admit, BUS-A 201, BUS-A 202
BUS-A 339 (3 cr.) Advanced Income Tax
P: BUS-A 328
BUS-A 375 (3 cr.) Internal Auditing-Enterprise Risk Management and Assurance
P: BUS-A 201 and BUS-A 202 (or BUS-A 200), BUS-K 201
BUS-A 380 (3 cr.) Professional Practice in Accounting
P: Kelley admit, I-Core, Authorization required
BUS-A 422 (3 cr.) Advanced Financial Accounting
P: Kelley admit, I-Core, BUS-A 312
BUS-A 439 (3 cr.) Advanced Auditing
P: Kelley admit, I-Core, BUS-A 424
BUS-A 460 (3 cr.) Information Systems Security Assurance
P: Kelley admit, I-Core
BUS-A 490 (3 cr.) Independent Study in Accounting
P: Kelley admit, I-Core, Authorization required

CPA Exam Preparation

Two accounting electives are required for the accounting degree. However, the accounting faculty strongly recommends that students who are interested in professional accounting careers and becoming a Certified Public Accountant (CPA) should take the following three elective courses:

  • BUS-A 422 Advanced Financial Accounting
  • BUS-A 339 Advanced Income Tax
  • BUS-A 335 Fund Accounting

Additionally, the following courses would be helpful in preparing for the CPA Exam.

  • BUS-A 439 Advanced Auditing
  • BUS-A 460 Information Systems Security Assurance

Internal Auditing Focus

Students who do not choose to pursue a career as a CPA but who want to pursue a career in internal auditing should select the following two electives:

  • BUS-A 375 Internal Auditing-Enterprise Risk Management and Assurance
  • BUS-A 460 Information Systems Security Assurance
Choose a Non-accounting Area of Specialization (9 credit hours):

The accounting faculty strongly recommends that students take one of the following two areas of specialization:

  • Finance: For those interested in CPA certification and financial accounting
  • CIS: For those either interested in CPA certification with accounting systems emphasis or those interested in internal auditing

NOTE – Prerequisites apply to all classes below. See bulletin.

Computer Information Systems
Three of the following:
BUS-S 302 Management Information Systems
BUS-S 305 Business Telecommunications
BUS-S 307 Data Management
BUS-S 310 Systems Analysis and Design
Note: With 4 additional courses, students can earn a Business degree with a dual concentration in Accounting and CIS (e.g. double major).
Finance
BUS-F 305 Intermediate Corporate Finance (required)
Two of the following:
BUS-F 303 Intermediate Investments
BUS-F 402 Corporate Finance
BUS-F 420 Equity & Fixed Income Investments
BUS-F 446 Risk Management
BUS-F 494 International Finance
Accounting majors usually select BUS-F 402 and BUS-F 420, which are particularly appropriate for accounting students.
Note: With 1 additional 400-level finance course (above), students can earn a Business degree with a dual concentration in Accounting and Finance (e.g. double major).
Criminal Justice (Forensic Accounting)
Suggested for accounting students interested in forensic accounting.
SPEA-J 101
Two of the following:
SPEA-J 301
SPEA-J 303
SPEA-J 320
FIS 205
Note: Students taking all SPEA courses listed above will receive a minor in Criminal Justice.

It is also possible to complete the Non-accounting Area of Specialization requirement in other areas, e.g., Marketing, Human Resources, International Business, or Computer Technology. Please see a Kelley School of Business academic advisor for more information.

Accounting Faculty

Martin J. Birr
BS 4011
317-274-0873
John M. Hassell
BS 4012
317-274-4805
Robert W. Jamison
BS 4001
317-274-4936
Eric N. Johnson
BS 4028
317-274-5695
J. Howard Keller
BS 4009
317-274-4855
William N. Kulsrud
BS 4008
317-274-3422
Jane L. Lambert
BS 3024
317-278-1118
Evelyn Patterson
BS 4008
317-278-7843
Richard L. Rogers
BS 4004
317-274-3506
J. Reed Smith
BS 4026
317-274-0867

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