2025-2026 Undergraduate Catalog Department of Accounting
College of Business Program Information
Majors in the Department of Accounting follow the requirements and standards for all programs in the College of Business:
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Honors in Accounting
The Honors Program seeks to facilitate customized learning for Honors students in their disciplines by offering the opportunity for students to engage in Honors education and to have Honors Learning Experiences in upper division courses. Honors students may choose to focus their Honors Learning in their major and pursue the Honors in the Major designation, which is awarded at graduation. Learn more about Honors in the Major.
Accountancy
Degree Offered: B.S.
Major in Accountancy
After completing the 100-level Business Core courses, the Accountancy major must complete ACC 230 and ACC 231 with a minimum B/C grade combination between these two courses. Prerequisites for ACC 230 and ACC 231 require a minimum B/C grade combination of ACC 131 and ACC 132.
Courses completed in the Department of Accounting at this University with grades below C will not count toward the graduation requirements of either the Accountancy Major or Minor, but all grades of D, F, and WX in Accounting courses at this University will be included in computing the cumulative GPA.
In addition, an Accountancy major must complete requirements under one of the following sequences: Accounting Information Systems, Business Analytics, Business Information Systems, and Financial Accounting. Descriptions of each sequence follow.
Repetition of Courses in Accounting
The College of Business only allows students to repeat a course once. Students who earn a “W” grade in either attempt must apply for permission to complete a third enrollment.
Students in the Accountancy major must complete one of the following sequences.
Accounting Business Analytics Sequence
This sequence is designed to provide entry-level accountants with information systems and technology skills and competencies as required for our separate accounting department accreditation by the Association to Advance Collegiate Schools of Business (AACSB). This sequence will also prepare accountants to be critical business users of information technology in a business analytics context and an evaluator of information systems.
View Accounting Business Analytics Sequence Course Requirements
Accounting Information Systems Sequence
This sequence is designed to provide entry-level accountants with information systems and technology skills and competencies as required for our separate accounting department accreditation by the Association to Advance Collegiate Schools of Business (AACSB). This sequence will also prepare accountants to be critical business users of information technology in a business analytics context and an evaluator of information systems.
View Accounting Information Systems Sequence Course Requirements
Financial Accounting Sequence
This sequence is designed to meet the minimum formal accounting-content requirements for a student to sit for the Certified Public Accountant (CPA) examination. Students in this sequence may also prepare to sit for the Certified Management Accountant (CMA) examination and/or the Certified Internal Auditor (CIA) examination.
View Financial Accounting Sequence Course Requirements
Business Information Systems Accounting Sequence
This sequence is designed to prepare students for entry level accounting positions requiring significant training in Business Information Systems. This preparation is particularly valuable in accounting consulting positions, certain auditing positions, and in many progressive industrial positions.
View Business Information Systems Accounting Sequence Course Requirements
Minor in Accountancy
21 total credit hours required
Required courses
9 elective hours in Accounting courses approved by a departmental advisor
These courses must be completed with a grade of C or better. A minimum B/C combination is required between ACC 131 and ACC 132 to continue with the Accountancy minor
Integrated Bachelor of Science Master of Professional Accountancy
Degree Offered: B.S./M.P.A.
Major in Integrated Bachelor of Science (B.S.) Master of Professional Accountancy (M.P.A.)
The integrated B.S./M.P.A. Degrees program is primarily oriented toward preparation for professional careers in accounting. Two sequences are offered: (1) Accountancy and Information Systems, and (2) Professional Accountancy. Both sequences permit graduates of the B.S. and M.P.A. degrees to meet minimum education requirements to sit for the Uniform Certified Public Accountant (CPA) Examination in Illinois.
The 150-hour B.S. (min. 120 hours) and M.P.A. (min. 30 hours of graduate level coursework) integrated program is designed for students wishing to complete both degrees at Illinois State University. The B.S. degree is awarded after completion of the undergraduate degree requirements and the M.P.A. degree is awarded after completion of the graduate degree requirements. The program is not designed to admit students who have already completed a bachelor’s degree.
Students must successfully apply for continuance in the B.S./M.P.A. program in their junior year. Graduate admission would take place after the student has completed approximately 90 hours. Students will be admitted who meet graduate entrance requirements, which include satisfactory performance on the Graduate Management Admission Test (GMAT), their previous academic performance, and other evidence of their ability to successfully complete the program. Admission timing is very important to successfully complete the program so students should regularly consult with their Accounting undergraduate or graduate advisor.
Courses completed in the Department of Accounting at this University with grades below C will not count toward the graduation requirements of the Integrated BS/MPA Major, but all grades of D, F, and WX in Accounting courses at this University will be included in computing the cumulative GPA.
Students in the integrated B.S./M.P.A Degrees program must complete one of the following sequences.
Accountancy and Information Systems Sequence
The Accountancy and Information Systems sequence permits students to emphasize study of information systems related to accounting and other business fields.
View Accountancy and Information Systems Sequence Course Requirements
Professional Accountancy Sequence
The Professional Accountancy sequence permits students to study further in such areas as taxation, auditing, financial accounting, managerial accounting, financial management, and information systems.
Students in either sequence who wish to enhance their chances of passing the CPA examination should include in their plan of study the following advanced accounting courses: ACC 330, ACC 334, ACC 336, and ACC 337.
Business Information Systems
Degree Offered: B.S./M.P.A.
Students in the Business Information Systems major must complete one of the following sequences.
Major in Business Information Systems
Program admission, graduation requirements and program admission standards for the Business Information Systems degree are the same as those that apply to all students in the College of Business. See College of Business section.
View Business Information Systems Course Requirements
Business Information Systems - Business Analytics Sequence
This sequence is designed to allow Business Information Systems (BIS) Majors to choose a sequence in Business Analytics. The BIS Business Analytics sequence will enable students to become aware, comprehend, explore and manage significant issues confronting the field of Business Analytics from a multi-disciplinary perspective. Students can expect to be immersed in Business Analytics research, resources, cases, tools, techniques from industry and academia alike.