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Accountancy, Bachelor of Science in Accountancy

This undergraduate degree provides a solid foundation for students planning to pursue a variety of accounting careers in industry, government, or public accounting. Students completing this academic plan may apply for the competitive MBA-ACC program, one of several avenues for a student to complete the 150 units needed for the CPA exam.

This program is accredited by the Association to Advance Collegiate Schools of Business (AACSB)

To receive a bachelor's degree at Northern Arizona University, you must complete at least 120 units of credit that minimally includes a major, the general studies requirements, and university requirements as listed below.
- All of Northern Arizona University's general studies, junior-level writing, and capstone requirements.
- All requirements for your specific academic plan(s).
- At least 30 units of upper-division courses, which may include transfer work.
- At least 30 units of coursework taken through Northern Arizona University, of which at least 18 must be upper-division courses (300-level or above). This requirement is not met by credit-by-exam, retro-credits, transfer coursework, etc.
- A cumulative grade point average of at least 2.0 on all work attempted at Northern Arizona University.
The full policy can be viewed here.

In addition to University Requirements:

43 units of business core requirements.

30 units of major requirements.

Up to 9 units of major prefix courses may be used to satisfy General Studies Requirements; these same courses may also be used to satisfy major requirements.

Elective courses, if needed, to reach an overall total of at least 120 units.

Students may be able to use some courses to meet more than one requirement. Contact your advisor for details.

Minimum Units for Completion	120
Major GPA	2.0
Highest Mathematics Required	MAT 121
Additional Admission Requirements	Required
University Honors Program	Optional
Accelerated Undergraduate/Graduate Plan	Optional
Progression Plan Link	View Progression Plan
Licensure	This program may lead to licensure.

Purpose Statement

The goal of our program is to prepare our graduates for their first position in the field of accounting and to give them the skills to continue to progress throughout their careers.

In pursuit of this goal, the Accounting Area seeks to continuously improve the curriculum to ensure that our graduates possess those core competencies which are most closely aligned with the value contributed by accounting professionals. Accordingly, the NAU Accounting Program follows the recommendations contained in the American Institute of CPAs' (AICPA) Core Competency Framework and the American Accounting Association's (AAA) Accounting Education Change Commission (AECC) Assessment for the New Curriculum: A Guide for Professional Accounting Programs. These competencies support the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. This core competency framework focuses on skills and is not necessarily structured around traditional subject areas. While knowledge requirements will change with time, these core competencies have long-term value and will support a variety of career opportunities. Further, by basing curriculum guidance on professional expectations, the Program Objective aims to ease transition from student to professional.

Student Learning Outcomes

Technical Accounting Knowledge
- Measurement and Reporting: Analyze financial, business, and tax information and appropriately apply a given measurement and reporting method.
- Risk Analysis: Identify risks of negative outcomes and evaluate controls that mitigate such risks through prevention or detection and correction.
Professional Skills
- Critical Thinking and Problem Solving: Use appropriate analytical techniques to identify a business problem, generate and compare alternatives, and develop a solution.
- Leveraging Technology to Develop and Enhance Core Competencies: Appropriately use spreadsheets and other software to build models and simulations. Access appropriate digital relevant standards, rules, and other information to obtain decision support.
- Communication: Communicate clearly and objectively and, where applicable, using applicable standards of disclosure or reporting.
Professional Integrity, Responsibility, and Commitment
- Professional and Legal Responsibilities: Identify issues that may present ethical challenges and apply ethical and applicable professional codes of conduct.
- Professional Development: Develop an understanding of expectations regarding professionalism and career management.

Additional Admission Requirements

Individual program admission requirements over and above admission to NAU are required.

Admission to Northern Arizona University qualifies you for admission into the preprofessional program in The W. A. Franke College of Business. You must meet the following requirements to enter our professional programs:
- Complete at least 56 units with a cumulative grade point average (GPA) of 2.0 or better.
- Complete the following courses with a grade of "C" or better in each course:
  - ACC 205, ACC 255, ACC 256
  - ECO 201, ECO 284, ECO 285
  - ENG 105
  - ISM 120
  - MAT 121
- If you have a 2.75 GPA in these courses and have satisfactorily completed Pathways activities designated by The W. A. Franke College of Business, we guarantee your acceptance into our professional program. If your average is less than a 2.75 but you have at least a 2.5 and have satisfactorily completed all designated Pathways activities, we admit you into the professional program on a space-available basis according to the rank order of your grade point average in these courses.
- If you are in the preprofessional program and have completed all required courses with "C" or better, but have a GPA in those courses that is below the acceptable grade point average for admission to the professional program, you may repeat up to two of the required courses in which you earned a "C" to meet the minimum GPA requirement. You may only repeat a required course in which you earned a grade of "C" one time.

Transfer Pathway

- All transfer credits must be approved by the W.A. Franke College of Business (FCB) and are subject to guidelines listed in the current general catalog.
- The FCB does not accept upper-division transfer credits from programs not accredited by the Association to Advance Collegiate Schools of Business (AACSB) such as the University of Phoenix or the Bachelor of Business Administration program at NAU-Yuma.

Major Requirements

This major requires 73 units distributed as follows:
- Business Core: 43 units
- Accountancy-specific Major Requirements: 24 units
- Other Major Requirements: 6 units
Take the following 73 units:

- A minimum of 50 percent of your degree's business units (ACC, BAN, ECO, FIN, ISM, MGT, MKT) must be completed at the W.A. Franke College of Business (FCB). This includes:
  - Business core
  - Major coursework
  - Additional requirements such as:
    - International Requirement
    - Junior-level writing requirement
    - Senior capstone requirement

Business Core (43 units)
A minimum of 9 units of the upper-division business core requirements must be completed at the FCB.
- ACC 205, ACC 255, ACC 256 (9 units)
- ECO 201, ECO 284, ECO 285 (9 units)
- FIN 311 (3 units)
- ISM 120 (3 units)
- MAT 121 (4 units)
- MKT 333 and MGT 300 (6 units)
- Select from the following (6 units):
  - ACC 340 or MGT 340
  - MGT 301
- MGT 490C which meets the senior capstone requirement. (3 units)
  - This course must be completed at NAU.

Accountancy-specific Major Requirements, with a minimum GPA of 2.0 (24 units)
A minimum of 15 units of accountancy-specific major requirements must be completed at the FCB.
- ACC 300, ACC 302, ACC 355, ACC 356, ACC 448, ACC 460, ACC 480 (21 units)
- Select from the following (3 units):
  - ACC 405, ACC 455, ACC 456
    - ACC 405 counts toward your degree. It does not count toward CPA licensure requirements (30 units of upper-division accounting).

Other Major Requirements (6 units)
- Select from the following which meet the junior-level writing requirement (3 units):
  - This course must be completed at NAU.
    - ENG 302W
    - MGT 350W
- International Requirement - Select from the following (3 units):

General Electives

Additional coursework is required if, after you have met the previously described requirements, you have not yet completed a total of 120 units of credit.
You may take these remaining courses from any of the academic areas, using these courses to pursue your specific interests and goals. You may also use prerequisites or transfer credits as electives if they weren't used to meet major, minor, or General Studies Requirements.

We encourage you to consult with your advisor to select the courses that will be most advantageous to you.

Additional Information

Some courses may have prerequisites. For prerequisite information, click on the course or see your advisor.

Accelerated Bachelor's to Master's Program

- This program is available as an Accelerated Undergraduate/Graduate Plan wherein a student may start a master's degree while simultaneously completing their bachelor's degree.

- Students enrolled at the Flagstaff campus for both undergraduate and graduate programs are eligible to complete the Bachelor of Science in Accountancy and Master of Business Administration - Accounting Concentration at NAU.
  A total of 3 units will be shared between the plans selected from:
  - ACC 570, ACC 580, ACC 590

- Students must apply to the master's program by the graduate program's application deadline, meet all admissions requirements listed in the policy Accelerated Bachelor's to Master's Programs, as well as the admissions requirements for the specified master's plan to be considered for admission. Admission to programs is competitive and qualified applicants may be denied because of limits on the number of students admitted each year.
  
  Be sure to speak with the Master's Program Director/Coordinator regarding your interest in the accelerated plan.

- Students accepted into the Accelerated Program should complete the following requirements:

Major Requirements

- This major requires 73 units distributed as follows:
  - Business Core: 43 units
  - Accountancy-specific Major Requirements: 24 units
  - Other Major Requirements: 6 units
  Take the following 73 units:

- - A minimum of 50 percent of your degree's business units (ACC, BAN, ECO, FIN, ISM, MGT, MKT) must be completed at the W.A. Franke College of Business (FCB). This includes:
    - Business core
    - Major coursework
    - Additional requirements such as:
      - International Requirement
      - Junior-level writing requirement
      - Senior capstone requirement

- Business Core (43 units)
  A minimum of 9 units of the upper-division business core requirements must be completed at the FCB.
  - ACC 205, ACC 255, ACC 256 (9 units)
  - ECO 201, ECO 284, ECO 285 (9 units)
  - FIN 311 (3 units)
  - ISM 120 (3 units)
  - MAT 121 (4 units)
  - MKT 333 and MGT 300 (6 units)
  - Select from the following (6 units):
    - ACC 340 or MGT 340
    - MGT 301
  - MGT 490C which meets the senior capstone requirement. (3 units)
    - This course must be completed at NAU.

- Accountancy-specific Major Requirements, with a minimum GPA of 2.0 (24 units)
  A minimum of 15 units of accountancy-specific major requirements must be completed at the FCB.
  - ACC 300, ACC 302, ACC 355, ACC 356, ACC 448, ACC 460, ACC 480 (21 units)
  - Select from the following (3 units):
    - ACC 405, ACC 455, ACC 456
      - ACC 405 counts toward your degree. It does not count toward CPA licensure requirements (30 units of upper-division accounting),

- Other Major Requirements (6 units)
  - Select from the following which meet the junior-level writing requirement (3 units):
    - This course must be completed at NAU.
      - ENG 302W
      - MGT 350W
  - International Requirement - Select from the following (3 units):

General Electives

Additional coursework is required if, after you have met the previously described requirements, you have not yet completed a total of 120 units of credit.
You may take these remaining courses from any of the academic areas, using these courses to pursue your specific interests and goals. You may also use prerequisites or transfer credits as electives if they weren't used to meet major, minor, or General Studies Requirements.

We encourage you to consult with your advisor to select the courses that will be most advantageous to you.

Additional Information

Some courses may have prerequisites. For prerequisite information, click on the course or see your advisor.

Flagstaff

Applications for the Civil Engineering Professional (MENG) are accepted on an ongoing basis. Applicants should plan to apply by no later than August 1st for Fall admission and by December 1st for Spring admission.

Statement of Career Objectives - MENG applicants with GPA below 3.0 must include a statement of career objectives. This should be a short letter addressed to the Admissions Committee. It should state your reason for pursuing the intended degree, what relevant experience you already have, and what experience you hope to gain by completing the degree.
Curriculum Vitae or Resume - This is an extended version of your resume. It should provide more information on your studies and experiences, and support your statement of purpose.
Test Scores -
- The GRE test is not required for this program.
- International applicants from non-English speaking countries (or international applicants that didn't complete prior degrees at an institution using English as language of instruction) must submit TOEFL, IELTS or DuoLingo scores. The minimum scores accepted for TOEFL, IELTS and DuoLingo are 80, 6.5, and 105 respectively. Applicants with lower scores may be considered for the Program in Intensive English.
Transcript(s) - Unofficial transcripts must be included in your application. GPA over 2.5 on a 4.0 scale is expected. Official transcripts are not required until admissions.

Note: Admission into this program requires successful completion of a regionally accredited BS Engineering program. If your undergraduate degree is not in the same area of study as the program that you intend to apply for, you may need to complete a number of prerequisite courses before being fully admitted into the program.

Graduate Assistantships - Students in the Civil Engineering Professional (MENG) program are typically self-funded; however, a limited number of Graduate Teaching Assistantships and Graduate Research Assistantships are available on a competitive basis and availability varies based on the needs of the program. All graduate assistants receive health insurance, tuition remission, and a stipend. Full time graduate assistants, working 20 hours a week, receive 100% tuition remission, while part time graduate assistants, working 10 hours a week, receive 50% tuition remission. Stipend amounts vary by number of hours work and type of assistantship. Admitted students are automatically considered for teaching assistantships. Please contact our Department for more information on becoming a research assistant at NAU Engineering.
Financial Aid - Students may be eligible for additional financial aid and scholarships. See the Office of Graduate and Professional Studies webpage on financing your education for more information.

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