academic catalogue

2023-2024 Catalogue

Accounting

Accounting is the language of business, and as such is a critical part of our society in the U.S. and globally. It is not only important to business organizations, but also to nonprofit, governmental and other entities not specifically oriented to the for-profit world.

The accounting profession offers numerous career opportunities, with many diverse paths to follow. The Accounting major serves as initial preparation for students wishing to pursue a career as a Certified Public Accountant (CPA)* or many other professional accounting paths, including Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Financial Planner (CFP), and Certified Fraud Examiner (CFE). One of the greatest benefits of studying accounting within a liberal arts environment is the unique combination of courses students take – not just in accounting, but also in the humanities and social sciences. Accounting majors have attended top-ranked graduate programs, as well as worked for Big Four accounting firms.

*In order to be eligible to sit for the CPA examination, 30 additional semester hours are required beyond the 120 semester hours needed for graduation. Students graduating with an accounting major will have at least 120 semester hours upon graduation, but may not have the 150 semester hours needed to become a CPA.

Accounting is also offered as a concentration for Business Administration majors; please see the Business Administration page of the course catalogue for additional details.

Student Learning Objectives

Three student learning outcomes for the required courses in the Accounting major have been identified:
  1. Demonstrate competency in breadth of knowledge of accounting principles.
  2. Demonstrate competency in using various accounting tools.
  3. Integrate knowledge previously gained and develop experience in application of knowledge, research, and critical thinking.
Three goals in liberal studies are met through selection of appropriate general education courses:
  1. Understanding the historical and political context of business.
  2. Developing an awareness of the dimensions of human behavior as individuals and in organizations.
  3. Understanding the issues in philosophy and values which influence the business environment.


Major Requirements: Accounting. A major in Accounting requires a minimum of 60 semester hours, including the following:

All courses are 3 hours. Students must earn a C or higher in each course.

Business Core Courses (36 hours): 
  • ACC 201 Financial Accounting: Concepts and Applications
  • ACC 202 Principles of Managerial Accounting
  • ACC 205 Principles of Finance
  • BUS 106 Business Ethics and Society
  • BUS 303 Principles of Marketing
  • BUS 310 Business Law
  • BUS 315 Principles of Management
  • BUS 318 Human Resources Management
  • BUS 488 Business Policy Seminar
  • ECO 102 Issues in Macroeconomics
  • ECO 104 Issues in Microeconomics
  • MAT/PSY 220 Statistics
Accounting Major Courses (24 hours):
  • ACC 321 Intermediate Accounting I
  • ACC 322 Intermediate Accounting II
  • ACC 423 Intermediate Accounting III
  • ACC 323 Cost Accounting
  • ACC 324 Tax Accounting 
  • ACC/BUS 333 Business Information Systems
  • ACC 432 Auditing
  • ACC 433 Government and Not-for-Profit Accounting


Professional Development: Throughout their Wesleyan education each student is given opportunities to explore professional and career choices, and to develop and demonstrate the knowledge and skills essential for professional success. Each student will complete PDE 350: Professional Practice Seminar and PDE 400: Professional Development Experience.

In addition, numerous internship opportunities are often available for Accounting majors, and students quickly realize the benefits of being exposed to and working in their possible fields of interest. It is not uncommon for an internship to lead to a job offer. Some of the sponsors who have welcomed Wesleyan interns in accounting in recent years have included Ernst & Young (EY); the Volunteer Income Tax Assistance (VITA) IRS Program; McNair, McLemore, and Middlebrooks, CPAs; PricewaterhouseCoopers (PWC); Cadence Bank; Amina Financial Solutions, and Deloitte.

Course Sequencing for the Accounting Major: A recommended sequence of courses for the student majoring in Accounting is shown below. (Only major courses are reflected.)

First Year, Fall:
BUS 106 Business Ethics and Society
ECO 102 Issues in Macroeconomics
 
First Year, Spring:
ACC 205 Principles of Finance
ECO 104 Issues in Microeconomics
 
Second Year, Fall:
ACC 201 Financial Accounting
BUS 303 Principles of Marketing
 
Second Year, Spring:
ACC 202 Principles of Managerial Accounting
BUS 315 Principles of Management
 
Third Year, Fall:
ACC 321 Intermediate Accounting I
ACC 328 Cost Accounting
BUS 318 Human Resources Management
 
Third Year, Spring:
ACC 322 Intermediate Accounting II
BUS 310 Business Law
MAT 220 Statistics
 
Fourth Year, Fall:
ACC 324 Tax Accounting
ACC 423 Intermediate Accounting III
ACC 433 Government and Not-for-Profit Accounting
 
Fourth Year, Spring:
ACC 333 Business Information Systems
ACC 432 Auditing
BUS 488 Business Policy Seminar
 

Minor Requirements: Accounting. A minor in Accounting consists of a minimum of 18 hours distributed as follows:

All courses are 3 hours. Students must earn a C or higher in each course.
  • ACC 201 Financial Accounting: Concepts and Applications
  • ACC 202 Principles of Managerial Accounting
  • ACC 321 Intermediate Accounting I
  • ACC 322 Intermediate Accounting II
  • Two additional ACC courses at or above the 300 level


Postgraduate Opportunities. The Accounting degree prepares students for a profession and a career and also provides for immediate employment. Consequently, although some graduates pursue a master's program, many enter the workforce immediately following graduation. Those who have recently chosen to pursue graduate degrees have pursued their master's degrees at Auburn University, Boston University, Georgia State University, Ohio State University, University of Georgia, University of Southern California, and other schools offering masters degrees.

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