Accounting
Earn your bachelor of science in accounting.
Learn to use the power of accounting and finance to make data-driven decisions. A Lincoln University accounting degree prepares you for the world's finest accounting firms as well as for careers in project management, investment banking, operations management, and for leadership roles in the private and public sectors. Many of our nation's most successful leaders have an accounting background. Successfully prepare for the Certified Public Accountant (CPA), Certified Management Accountant (CMA) and/or Certified Internal Auditor (CIA) exams, in a classroom featuring individual instruction, state-of-the-art technology, and with our engaging faculty.
The Accounting program offered by the School of Business prepares graduates for entry into all fields of accounting, including public accounting, government, industry, not-for-profit institutions, and private practice. This program provides a solid foundation in accounting concepts, practices, and specialized training in technical aspects of accounting combined with a broad background in business, which will enable graduates to succeed in their chosen careers.
Students in this major will complete the business foundation requirements, including economics, management, accounting, marketing, law, finance, business communications, international business and strategic management. The major also requires courses in accounting software, intermediate accounting, cost accounting, government & nonprofit accounting, information systems management, auditing and individual income tax.
Each of Lincoln's academic programs is made up of a set of core curriculum, program requirements and electives. The courses listed below are just a small sample of courses that might be taken as a part of this specific program.
| Course Name | Course Description |
|---|---|
| Principles of Accounting I | Fundamental principles of financial accounting as applied to sole proprietorships. |
| Cost Management I | Accounting procedures and policies designed to study cost accumulation procedures and alternative costing methods. |
| Intermediate Accounting I | A more intensive study of accounting principles and theory with emphasis on analysis and valuation of current assets. |
| Governmental Accounting | Principles and practices related to government and not-for-profit units; utilizes fund accounting and budgetary controls. |
| Auditing | Analysis and application of the theory and techniques of auditing principles and procedures. |
For the full list of required courses and course descriptions please refer to the Undergrad Bulletin.
No special requirements for this program.
General Undergraduate Requirements
The following are general requirements for all students beginning an undergraduate program at Lincoln. For more information visit Undergraduate Admissions Requirements.
| Requirements | |
|---|---|
| Diploma | Graduation from high school, or having the equivalent of a high school diploma such as the General Education Development (GED) examination. |
| Core Subjects | A minimum of a 2.0 GPA in core college prep classes (English, math, social sciences and science with a lab) |
| Grade Average | A "C" average. However, in some cases, a student with a weak academic record may be considered. To remain at Lincoln, however, the student must meet scholastic requirements. |
| Standardized Tests | Entering freshmen should take the ACT or SAT test. The codes for Lincoln are as follows: SAT: 6366. ACT: 3614. |
Freshman First Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| GE 101 | University Seminar (business) | 1 |
| ENG 101 | Composition and Rhetoric I | 3 |
| Gen Ed | Math 113 | 3 |
| Gen Ed | Science no lab | 3 |
| BAD 208 or CS 105 |
Integrated Computer Application | 3 |
| BAD 101 | Intro to Business | 3 |
| TOTAL | 16 |
Freshman Second Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| ENG 102 | Composition and Rhetoric II | 3 |
| Gen Ed | Humanities & Fine Arts | 3 |
| Gen Ed | Science with lab | 4 |
| Gen Ed | Humanities & Fine Art | 3 |
| Gen Ed | Non-Civics Course | 3 |
| TOTAL | 16 |
Sophomore First Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| Gen Ed | Civics Course | 3 |
| SPT 206 or 207 | Fundamentals of Speech | 3 |
| Gen Ed | Humanities & Fine Arts | 3 |
| ACC 246 | Principles of Accounting I | 3 |
| ECO 201 | Macroeconomics | 3 |
| TOTAL | 15 |
Sophomore Second Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| ECO 202 | Microeconomics | 3 |
| ACC 247 | Principles of Accounting II | 3 |
| BAD 200 or CS 105 |
Business Statistics I or Elementary Statistics | 3 |
| BAD 275 | Business Law I | 3 |
| BAD 215 | Global Business | 3 |
| TOTAL | 15 |
Junior First Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| BAD 310 | Principles of Management | 3 |
| MKT 321 | Principles of Marketing | 3 |
| BAD 376 | Business Statistics II | 3 |
| ACC 342 | Cost Management I | 3 |
| ACC 346 | Intermediate Accounting I | 3 |
| TOTAL | 15 |
Junior Second Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| BAD 312 | Business Communications | 3 |
| BAD 350 | Fundamentals of Financial Management | 3 |
| ACC 343 | Cost Management II | 3 |
| ACC 347 | Intermediate Accounting II | 3 |
| ACC 348 | Computerized Accounting | 3 |
| TOTAL | 15 |
Senior First Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| PHI 304 or BAD 304 | Business Ethics or Business Ethics & Society | 3 |
| ACC 446 | Intermediate Accounting III | 3 |
| ACC 448 | Accounting Information Systems | 3 |
| Gen Ed | Elective | 3 |
| Free Elective | 3 | |
| TOTAL | 15 |
Senior Second Semester
| Course Code | Course Name | Credit Hours |
|---|---|---|
| BAD 490 | Business Policy | 3 |
| ACC 345 | Individual Income Tax | 3 |
| ACC 449 | Auditing | 3 |
| ACC 441 | Governmental Auditing | 3 |
| Gen Ed | Elective | 3 |
| TOTAL | 15 |
Total Required Hours - 122
A minimum of 120 hours, which includes 40 hours of upper division work, is required for graduation. Students should consult the General Education Requirements section of the Undergraduate Bulletin for alternate courses that will fulfill the general education requirements or consult with an advisor.
Lincoln's academic programs are designed specifically to prepare students for a career in the real world. But it's more than just job preparation; it's preparing students to make a full impact in their profession through the unique combination learning of concepts and application of those concepts. Here are some of the potential professions for accounting majors:
- Tax Accounting (public or private)
- Auditing (public, private, or government)
- Government Accounting
- Corporate Accounting
- Corporate Controller
- Chief Financial Officer