Accounting, Bachelor of Science

Program Purpose

The Bachelor of Science degree program in Accounting is designed to prepare students for entry into careers in public, private, or governmental accounting. The curriculum will provide basic accounting theory with an emphasis on developing analytical skills and technological competency. Experienced certified public accountants and other professionals in the accounting field will address both theoretical and practical issues to enhance employment opportunities in today’s accounting environment.

Course offerings emphasize skills and competencies that will be needed in actual business situations. Students also have the opportunity to pursue internships and cooperative experiences related to the operating practices and policies of accounting organizations. In addition, the General Education Requirements courses, required of all Wilmington University undergraduates, provide a well-rounded academic foundation.

Wilmington University students benefit from the experience of certified public accountants and other accounting professionals employed in businesses and governmental agencies. Whether the topic is managerial, financial, audit, or tax accounting, the information shared by professionals actively involved in the accounting field is invaluable to an understanding of practical issues and problems.

Program Competencies

1. The student will demonstrate their oral and written communication skills, presenting financial information clearly and accurately, collaborating with teams, and delivering professional reports that meet industry standards, including GAAP compliance.
2. The student will demonstrate leadership qualities through mentorship, self-reflection, and experiential learning, using these skills to influence and lead within professional accounting environments, promoting ethical practices and sound decision-making.
3. The student will apply analytical thinking and adaptability to solve complex financial problems, making informed decisions that align with financial theories, accounting standards, and real-world industry challenges.
4. The student will demonstrate proficiency in research, data analysis, and digital tools, utilizing advanced technology to efficiently analyze and communicate accounting information in a way that is aligned with the demands of an information-rich global economy.
5. The student will apply ethical principles and a global perspective into accounting practices, demonstrating personal integrity and professional responsibility within the diverse and culturally dynamic field of accounting.

Minimum Grade Policy

The College of Business and Technology sets a required minimum grade of "C-" for program core courses. Students earning a grade lower than "C-" in a core course must repeat the course.

Cooperative Learning Experiences

Cooperative learning experiences (co-ops) are available in the Accounting program for BBM 301: Organizational Behavior and BAC 435: Accounting Information Systems. Elective courses may also be structured as co-ops. Each co-op experience is expected to last for two consecutive semesters and earn the student six credits toward their 120-credit degree.

Experiential Learning

Experiential Learning at Wilmington University takes a 360° approach to applied education. Whether you bring significant professional experience and pursue Credit for Prior Learning (CPL), or you complete a Work-Integrated Learning (WIL) experience such as an internship or cooperative education placement embedded within your academic program, these opportunities provide meaningful pathways toward completing your degree.

Curriculum - General Education Requirements

English Composition (12 Credits)

ENG 121 English Composition I

ENG 122 English Composition II

ENG 131 Public Speaking

ENG 310 Research Writing

Humanities Elective (6 credits)

VFP 313 Aesthetics of Film

DSN 110 Fundamentals of Drawing

TEC 215 Basic Photography

COM 245 Writing for the Media

Culinary Arts Elective

Drama Elective

Ethnic Studies Elective

Fine Arts Elective

Foreign Language Elective

History Elective

Humanities Elective

Literature Elective

Music Elective

Philosophy Elective

Religion Elective

Social Science (6 credits)

ECO 101 Economics I

PSY 101 Introduction to Psychology

OR

SOC 101 Introduction to Sociology

Mathematics (3 Credits)

MAT 205 Introductory Survey of Mathematics

Natural Science (3 or 4 Credits)

Natural Science Elective

Computer Operations (3 Credits)

CTA 326 Integrating Excel into Business Problem Solving

Critical Analysis (3 Credits)

PHI 100 Introduction to Critical Thinking

Citizenship (3 Credits)

HIS 381 Contemporary Global Issues

Business Core (30 credits)

BAC 101 Accounting I

BAC 102 Accounting II

BBA 301 Intro to Business Analytics

BBM 201 Principles of Management

BBM 301 Organizational Behavior

BBM 320 Business Communications

BBM 402 Strategic Management

BMK 305 Marketing

FIN 305 Financial Management

MAT 312 Business Statistics

Accounting Program Core (39 credits)

The College of Business and Technology sets a required minimum grade of "C-" for program core courses. Students earning a grade lower than "C-" in a core course must repeat the course.

BAC 201 Intermediate Accounting I

BAC 202 Intermediate Accounting II

BAC 301 Cost Accounting I

BAC 302 Cost Accounting II

BAC 321 Tax Accounting I

BAC 322 Tax Accounting II

BAC 330 Financial Fraud Examination

BAC 401 Advanced Accounting I

BAC 402 Advanced Accounting II

BAC 423 Auditing

BLA 303 Legal and Ethical Environment of Business

ECO 102 Economics II

Choose one of the following two courses:

BAC 435 Accounting Information Systems (AIS)

OR

BAC 490 Internship in Accounting

BAC 435: available as a co-op

Business Electives (6 credits)

Business Elective

Business Elective

Free Electives (6 credits; certain courses may be available as a co-op)

Free Elective

Free Elective

Accounting Completion Degree

What is a Completion Degree?

Curriculum

Transfer students who hold an associate degree from a partner institution are required to take the following Accounting courses.

The College of Business and Technology sets a required minimum grade of "C-" for program core courses. Students earning a grade lower than "C-" in a core course must repeat the course.

Business Accounting Program Core Courses

BAC 301 Cost Accounting I

BAC 302 Cost Accounting II

BAC 321 Tax Accounting I

BAC 322 Tax Accounting II

BAC 330 Financial Fraud Examination

BAC 401 Advanced Accounting I

BAC 402 Advanced Accounting II

BAC 423 Auditing

BLA 303 Legal and Ethical Environment of Business

Choose one of the following two courses:

BAC 435 Accounting Information Systems (AIS)

BAC 490 Internship in Accounting

Completion Degree Required Courses

BBA 301 Intro to Business Analytics

BBM 320 Business Communications

BBM 402 Strategic Management

FIN 305 Financial Management

MAT 312 Business Statistics

Dual-Credit ADVANTAGE™ Accelerated Option

Through Dual-Credit ADVANTAGE™, this accelerated program option allows eligible College of Business and Technology students to take up to four selected graduate-level courses in place of selected undergraduate courses. It provides the opportunity to be formally accepted into a related WilmU master's degree program prior to completion of their bachelor’s degree.

To be eligible, students must have completed 75 undergraduate credits, obtained an overall GPA of 3.0 or better, and have specific undergraduate courses remaining in their program.  Please schedule an appointment with an Academic Advisor to learn if you are eligible to participate in this program and determine your concentration-specific course substitutions and requirements.

Note: These graduate-level courses will fulfill undergraduate and graduate degree program requirements. Students are required to maintain a 3.0 in all graduate programs.

This information applies to new students who enter this degree program during the 2026-2027 Academic Year. All enrolled students should log in to MyWilmU Degree Works to view their personalized course and program completion requirements. You may also refer to the academic catalog for the general curriculum for this program from previous academic years.