Degree Requirements
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All candidates for a bachelor of science degree in accounting, computer information systems, finance, management and marketing must satisfy the General Studies requirements, the business core course requirements, and the School of Business requirements described in the following four sections. For programs leading to a bachelor of science degree, the basic structure of each program is:
| Courses | Hours |
|---|---|
| General Studies (Level I and Level II) | 34 |
| Business Core | 33 |
| School of Business requirement | 9 |
| Major in School of Business | 24 |
| Electives* | 20 |
| Total Hours (minimum) | 120 |
* The School of Business requires 20 credit hours of electives, no more than 9 of which may be business electives.
General Studies
The academic foundation for a successful business career or graduate work is a broad liberal arts education.
General Studies Required by the School of Business
| Course | Title | Hours |
|---|---|---|
| General Studies Level I Composition | ||
| ENG 1010 | Freshman Composition: The Essay | 3 |
| ENG 1020 | Freshman Composition: Analysis, Research & Documentation | 3 |
| Mathematics | ||
| MTH 1310* | Finite Mathematics for the Management and Social Sciences | 4 |
| Communications | ||
| SPE 1010 | Public Speaking | 3 |
*Note: MTH 1110 or MTH 1400, with graphing calculator experience strongly recommended, is acceptable for transfer students or students changing their major. Consult with Mathematical and Computer Sciences department on substitutions.
General Studies Level II
| Course | Title | Hours |
|---|---|---|
| Historical Studies | ||
| HIS | (American history course recommended) | 3 |
| Arts and Letters |
||
| PHI 1030 | Ethics | 3 |
| -or- | ||
| PHI 3360 | Business Ethics | 3 |
| (Check General Studies guide for Level II Arts and Letters elective) | 3 |
|
| Social Sciences |
||
| PSY 1001 | Introductory Psychology | 3 |
| -or- | ||
| SOC 1010 | Introduction to Sociology | 3 |
| PSC 1010 | American National Government |
3 |
| -or- | ||
| PSC 1020 | Political Systems and Ideas | 3 |
| Natural Sciences (Check General Studies guide for Level II Natural Sciences elective) | 6 |
|
| Total of Required and Elective General Studies Credit Hours |
34 |
|
Business Core
All business majors require foundation coursework in all significant areas of business theory and practice. The following courses are required for all majors in accounting, computer information systems, finance, management and marketing. A grade of "C" or better must be earned in each business core course to have that course count toward the bachelor of science degree in a business program.
| Course | Title | Hours |
|---|---|---|
ACC 2010 |
Principles of Accounting I | 3 |
ACC 2020 |
Principles of Accounting II | 3 |
CIS 2010 |
Computer Applications for Business | 3 |
CIS 2300 |
Business Statistics | 3 |
MKT 2040 |
Managerial Communications | 3 |
MGT 2210 |
Legal Environment of Business I | 3 |
MGT 3000 |
Organizational Management | 3 |
MKT 3000 |
Principles of Marketing | 3 |
FIN 3300 |
Managerial Finance | 3 |
CIS 3340 |
Advanced Business Statistics | 3 |
MGT 4950 |
Strategic Management | 3 |
| Total Hours Required in Business Core | 33 |
School of Business Requirements
| Course | Title | Hours |
|---|---|---|
| ECO 2010 | Principles of Economics-Macro | 3 |
| ECO 2020 | Principles of Economics-Micro | 3 |
| MTH 1320 | Calculus for the Management and Social Sciences | 3 |
| Total Hours for School of Business Requirement | 9 |
Elective Requirements
Each business program major must take 20 credit hours of electives that meet the following:
- no more than 9 credit hours of business course work may be counted toward this requirement.
- At least 11 hours of the 20 hours of electives must be in non-business programs.
Students majoring in business and interested in pursuing an International Business concentration should see an advisor.
Accounting Major for Bachelor of Science*
Catalog Listing
| Title | Course | Hours |
| ACC 3090 | Income Tax I | 3 |
| ACC 3300 | Accounting Informaiton Systems | 3 |
| ACC 3400 | Cost Accounting | 3 |
| ACC 3510 | Intermediate Accounting I | 3 |
| ACC 3520 | Intermediate Accounting II | 3 |
| Subtotal | 15 |
Plus 9 hours from the following courses including at least one 4000 level course:
| Title | Course | Hours |
| ACC 3100 | Income Tax II | 3 |
| ACC 3110 | Volunteer Income Tax Assistance (VITA) | 3 |
| ACC 3200 | Governmental Accounting | 3 |
| ACC 3410 | Advanced Cost Accounting | 3 |
| ACC 4090 | Tax Procedure and Research | 3 |
| ACC 4100 | Tax Planning | 3 |
| ACC 4200 | Auditing and Attestation | 3 |
| ACC 4300 | Advanced Auditing | 3 |
| ACC 4510 | Advanced Accounting | 3 |
| ACC 4520 | Mergers and Acquisitions | 3 |
| ACC 4650 | Fraud: Issues in Accounting and Auditing | 3 |
| Total Hours Required for Accounting Major | 24 |
*Students must have a minimum of 90 hours of non-accounting coursework for the bachelor's degree.
Students interested in becoming certified public accountants should be aware that the majority of states require 150 semester hours of education to sit for the uniform CPA examination. MSCD offers classes that satisfy both the 150-hour requirement and Colorado's "education in lieu of experience" option for certification.
To earn a Bachelor's degree in accounting, a student must successfully complete 30 or more credit hours of business coursework at MSCD. This 30-hour residency requirement can be met by completing any business courses with the prefix ACC, CIS, FIN, MGT and MKT except ACC 1010, CIS 1010, CIS 2300, CIS 3300, CIS 3320, CIS 3340, and FIN 2250. A student must complete at least eight (8) upper-division semester hours in the major at MSCD.
Students should consult an accounting faculty advisor to develop an appropriate academic program. A wide variety of internship opportunities are available through the Cooperative Education Office.
MINORS IN THE SCHOOL OF BUSINESS
The School of Business offers nine minors in business and economics. Most minors require 18 credit hours plus prerequisites, if any. These minors (with the exception of economics) are designed primarily for non-business majors. A student may not take more than 30 credit hours in the School of Business without declaring a business major. The acceptance of transfer credits will be governed by standards and policies of the School of Business and its departments.
Students should choose a minor that will help them in their chosen career. The general business minor should be declared after consultation with the associate dean. Other minors should be declared with the help of a faculty advisor or department chair of the appropriate department.
Accounting Minor
The accounting minor offers students a broad-based education in accounting, emphasizing a particular field within this discipline, such as financial accounting, managerial accounting, tax accounting, or governmental accounting.
The Accounting Department requires 60 credit hours (junior standing) before taking upper-division accounting courses. At least 12 hours of accounting courses in the minor must be completed in residency at MSCD.
| Course | Required Courses | Hours |
| ACC 2010 | Principles of Accounting I | 3 |
| ACC 2020 | Principles of Accounting II | 3 |
| ACC 3090 | Income Tax I | 3 |
| ACC 3510 | Intermediate Accounting I | 3 |
| XXX | Approved Electives* | 6 |
| Total Hours Required for Accounting Minor | 18 |
*A student may select any courses in the accounting program or curriculum provided they are approved by the Accounting Department advisor.