May 13, 2026  
Undergraduate 2026-2027 Catalog (Draft Version) 
    
Undergraduate 2026-2027 Catalog (Draft Version)

Accounting, B.S.


The B.S. in Accounting provides students with an understanding of accounting skills and business fundamentals. Emphasis is placed on developing analytical and problem-solving capabilities in businesses. Such skills provide a foundation for students who seek a career in professional accounting. These degrees can also help equip students in other careers which require analytical skills, such as law, FBI or IRS services, as well as not-for-profit and mission organizations. The B.S. in Accounting also meets Arkansas CPA licensure requirements with 120-credit hour program requirements.

Student Learning Outcomes

Effective Communication: Communicate effectively and professionally in various contexts using diverse techniques and contemporary media.

Critical Reasoning and Research: Conceptualize, apply, analyze, synthesize, and evaluate information to address questions, perform analyses, understand and apply results, reach conclusions, and assess impact.

Business Skills and Knowledge: Demonstrate skills and knowledge relevant to a business focus necessary for professional growth and success in global and culturally diverse contexts.

Ethical and Legal Issues and Christian Worldview: Anticipate, identify, and resolve moral, ethical, and legal dilemmas through an understanding and application of the Christian worldview.

Accounting Knowledge and Skills: Apply advanced accounting concepts to financial information in order to analyze and communicate the financial position and performance of organizations.

Requirements for the Bachelor of Science (B.S.) degree with major in Accounting

University Core Curriculum - 36 hours


Program requirements satisfy 12 of the 48 hours in the Core Curriculum.

  • The Intercultural Engagement elective area is satisfied by INT 4103 .
  • The Mathematics elective area is satisfied by BUS 2193 
  • Six hours of the Social and Behavioral Sciences elective area are satisfied by ECN 2113  and ECN 2123 .

Core Curriculum Courses  

Business Department Core - 42 hours


One of the following


Minor field, area of interest, or electives as necessary to complete minimum total hours


This academic program requires 12 elective credits. Under federal regulations, financial aid is generally limited to course work that applies to your declared program of study. Courses outside your program requirements, including excess electives, may not be eligible for financial aid. Adding a double major, double degree, minor(s), specialization(s), an Accelerated Master’s Program, or making other changes, may impact the number of elective credits that will be covered by financial aid. Please review your degree plan and consult with your academic advisor prior to registering for any course that is not required for your program of study. Courses not covered by financial aid are the financial responsibility of the student.
 

Minimum total semester hours - 120