This is the first version of the 2024–25 General Catalog. Please check back regularly for changes. The final edition and the historical PDF will be published during the fall semester.
The accounting program draws on curricula that provide a strong base of traditional technical subject matter and the skills needed for solving complex business problems. This framework of study enables students to continue professional growth over the entire span of their careers. The program emphasizes communication skills and provides the academic background required for leadership positions in business, government, and public accounting. It can also qualify students to take the Certified Public Accountant (CPA) examination.
Students who wish to earn the Bachelor of Business Administration with a major in accounting must be admitted to the Tippie College of Business. Undergraduate accounting majors are subject to the probation and dismissal rules described in the Bachelor of Business Administration section of the catalog and are governed by the Tippie Honor Code.
The Bachelor of Business Administration with a major in accounting requires a minimum of 120 s.h., including at least 24–25 s.h. of work for the major. All required major coursework must be taken at the University of Iowa. Students must have a cumulative grade-point average (GPA) of at least 2.00 in all college coursework attempted, all college coursework attempted in business, all college coursework attempted in the major, all coursework attempted at the University of Iowa, all business coursework attempted at the University of Iowa, and all coursework in the major attempted at the University of Iowa.
Students must complete certain prerequisite courses for admission to the college as well as courses required to declare a major in accounting. Students usually spend the first and second year completing prerequisites and other coursework required for all BBA students.
Coursework provides concentrated coverage of professional accounting subjects and closely related topics in commercial law, business, and information systems.
The Bachelor of Business Administration with a major in accounting requires the following coursework. Students may choose to complete the major with no subprogram or with the corporate subprogram. To view the common BBA requirements, see the Bachelor of Business Administration in the catalog.
| Requirements | Hours |
|---|---|
| Accounting Common Required Courses | 10 |
| Additional Accounting Requirements | 14-15 |
Accounting Common Required Courses
| Course # | Title | Hours |
|---|---|---|
| All of these: | ||
| ACCT:3100 | Professional Accounting Seminar | 1 |
| ACCT:3200 | Income Measurement and Asset Valuation | 3 |
| ACCT:3300 | Valuation of Financial Claims | 3 |
| ACCT:4200 | Advanced Managerial Accounting Analytics | 3 |
Accounting Major With No Subprogram
The major in accounting with no subprogram is the best option for students who plan to take the Certified Public Accountant (CPA) exam and work in the public accounting sector.
Students who major in accounting with no subprogram complete an additional 15 s.h. from the following.
| Course # | Title | Hours |
|---|---|---|
| All of these: | ||
| ACCT:3400 | Introduction to Taxation | 3 |
| ACCT:3600 | Accounting Systems and Analytics | 3 |
| ACCT:4100 | Auditing | 3 |
| ACCT:4300 | Accounting Ethics and Law | 3 |
| And one accounting elective from these: | ||
| ACCT:3500 | Advanced Tax Topics (offered fall only) | 3 |
| ACCT:4280 | Cybersecurity (offered spring only) | 3 |
| ACCT:4400 | Advanced Financial Accounting (offered spring only) | 3 |
Certified Public Accountant (CPA) Exam and Licensure
A significant percentage of accounting graduates pursue the CPA license. Requirements to sit for the CPA exam and for CPA licensure vary by state. Each state requires 150 s.h. to become a licensed CPA, including specific courses and a minimum number of accounting hours. In many states, the required accounting hours exceed the minimum requirements of the BBA. Students should review their state’s educational requirements at the National Association of State Boards of Accountancy (NASBA) website and consult with the director of the Master of Accountancy program as needed.
Optional Accounting Electives
| Course # | Title | Hours |
|---|---|---|
| ACCT:3420 | Taxes and Business Strategy | 3 |
| ACCT:3450 | Tax Practicum (VITA) I | 1 |
| ACCT:3451 | Tax Practicum (VITA) II | 2 |
| ACCT:3550 | Financial Statement Analysis | 3 |
| ACCT:4000 | Special Topics in Accounting | 1-3 |
| ACCT:4220 | Design and Use of Cost Management Systems | 3 |
| ACCT:4600 | Research Seminar for Tax Professionals | 2 |
Accounting Major With Corporate Subprogram
The corporate subprogram equips students with skills tailored for corporate finance, management accounting, financial analysis, and strategic planning.
Students who major in accounting with the corporate subprogram complete at least an additional 14 s.h. from the following.
Corporate Subprogram Required Courses
| Course # | Title | Hours |
|---|---|---|
| This course: | ||
| ACCT:3550 | Financial Statement Analysis (offered spring only) | 3 |
| One of these: | ||
| ACCT:3400 | Introduction to Taxation | 3 |
| ACCT:3420 | Taxes and Business Strategy (offered spring only) | 3 |
| ACCT:4100 | Auditing | 3 |
Corporate Subprogram Upper-Level Electives
Students complete a minimum of 8 s.h. in accounting courses (prefix ACCT) numbered 3000 or higher, excluding courses already taken for the major.
The following courses from other departments in the Tippie College of Business also count toward the corporate subprogram. Students are not guaranteed specific elective options. The availability of courses outside the Department of Accounting may be subject to prerequisites or restricted to students who have declared a second major within the respective department.
| Course # | Title | Hours |
|---|---|---|
| BAIS:3025 | Business Process Automation | 3 |
| BAIS:3100 | Accounting Systems and Analytics | 3 |
| BAIS:3140 | Information Visualization | 3 |
| BAIS:3200 | Database Management | 3 |
| BAIS:3500 | Data Mining | 3 |
| BAIS:4280 | Cybersecurity | 3 |
| ECON:3355 | Economic and Business Forecasting | 3 |
| ENTR:4200 | Entrepreneurship: Business Consulting | 3 |
| FIN:3300 | Corporate Finance | 3 |
| FIN:3400 | Principles of Risk Management and Insurance | 3 |
| FIN:4210 | Futures and Options | 3 |
| FIN:4220 | Fixed Income Securities | 3 |
| FIN:4240 | International Finance | 3 |
| FIN:4250 | Applied Equity Valuation | 3 |
| FIN:4330 | Investment Banking | 3 |
| FIN:4340 | Wealth Management | 3 |
| MGMT:3200 | Individuals, Teams, and Organizations | 3 |
| MGMT:4100 | Dynamics of Negotiations | 3 |
The accounting major prepares students for various career opportunities in finance, business, and other sectors. Graduates can pursue roles such as financial accountant, management accountant, tax accountant, auditor, financial analyst, or forensic accountant. They find employment in diverse sectors, including public accounting firms, corporations, government agencies, non-profit organizations, and financial institutions. This major offers a solid foundation in financial reporting, analysis, and decision-making, ensuring students are well-equipped for success in the dynamic field of accounting.
In the most recent Pomerantz Career Center graduate survey, 98% of graduating students reported that they found permanent employment, planned to attend graduate school, or were not seeking employment within six months of graduation.
The Pomerantz Career Center offers multiple resources to help students find internships and jobs; for more information about careers, visit the Pomerantz Career Center website.
Sample Plan of Study
Sample plans represent one way to complete a program of study. Actual course selection and sequence will vary and should be discussed with an academic advisor. For additional sample plans, see MyUI.
Accounting, BBA
| Academic Career | ||
|---|---|---|
| Any Semester | Hours | |
| Pre-business students must be admitted to the Tippie College to declare the accounting major. Students not already admitted to Tippie generally apply for admission during their second year as they are completing the prerequisite courses. a | ||
| Students are required to complete 52 s.h. of non-business coursework. Courses with a prefix of ACCT, BAIS, BUS, ECON, ENTR, FIN, MGMT, and MKTG will not count towards non-business hours. Check degree audit for non-business hours or confer with academic advisor. | ||
| Students who need to complete the World Language requirement should consult with their academic advisor about when to add courses to plan of study. World Language counts as non-business coursework. | ||
| To fulfill the Tippie RISE experiential learning requirement, complete an approved course in at least one of the following categories: research with faculty, internship course, study abroad, experiential course. b | 0 - 3 | |
| Students must satisfy the Tippie College of Business residence requirement: 45 s.h. of UI coursework after admission to Tippie. | ||
| A significant percentage of accounting graduates pursue the CPA license. c | ||
| Hours | 0-3 | |
| First Year | ||
| Fall | ||
| MATH:1350 | Quantitative Reasoning for Business d | 4 |
| ECON:1100 | Principles of Microeconomics | 4 |
| RHET:1030 | Rhetoric | 4 |
| GE: Social Sciences e | 3 | |
| CSI:1600 | Success at Iowa | 2 |
| Hours | 17 | |
| Spring | ||
| STAT:1030 | Statistics for Business | 4 |
| ECON:1200 | Principles of Macroeconomics f | 4 |
| BAIS:1500 | Business Computing Essentials | 2 |
| ENGL:1200 | The Interpretation of Literature | 3 |
| GE: Diversity and Inclusion e | 3 | |
| Hours | 16 | |
| Second Year | ||
| Fall | ||
| ACCT:2100 | Introduction to Financial Accounting f | 3 |
| BAIS:2800 | Foundations of Business Analytics | 3 |
| BAIS:3000 | Operations Management | 2 |
| BAIS:3005 | Information Systems | 2 |
| BUS:2200 | Foundations for Success in Business | 1 |
| GE: Natural Sciences without Lab e | 3 | |
| Hours | 14 | |
| Spring | ||
| ACCT:2200 | Managerial Accounting Analytics and Data Visualization | 3 |
| ACCT:3100 | Professional Accounting Seminar | 1 |
| ACCT:3200 | Income Measurement and Asset Valuation | 3 |
| BUS:3000 | Business Communication and Protocol g | 3 |
| GE: Historical Perspectives e | 3 | |
| Minor, certificate, or non-business elective | 2 | |
| Hours | 15 | |
| Third Year | ||
| Fall | ||
| ACCT:3300 | Valuation of Financial Claims | 3 |
| ACCT:4200 | Advanced Managerial Accounting Analytics | 3 |
| FIN:3000 | Introductory Financial Management | 3 |
| GE: International and Global Issues e | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Hours | 15 | |
| Spring | ||
| ACCT:3400 | Introduction to Taxation | 3 |
| ACCT:3600 | Accounting Systems and Analytics | 3 |
| MGMT:2000 | Introduction to Law | 3 |
| GE: Values and Culture e | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Hours | 15 | |
| Fourth Year | ||
| Fall | ||
| ACCT:4100 | Auditing | 3 |
| MKTG:3000 | Introduction to Marketing Strategy | 3 |
| Major: elective course h, i | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Hours | 15 | |
| Spring | ||
| ACCT:4300 | Accounting Ethics and Law | 3 |
| MGMT:2100 | Introduction to Management | 3 |
| Major: elective course i, j | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Minor, certificate, or non-business elective | 3 | |
| Degree Application: apply on MyUI before deadline (typically in February for spring, September for fall) k | ||
| Hours | 15 | |
| Total Hours | 122-125 | |
- a
- Prerequisite courses include RHET:1030, MATH:1350, STAT:1030, ECON:1100 and BAIS:1500. Refer to the Tippie website for admission requirements and deadlines.
- b
- See degree audit for course options.
- c
- Requirements to sit for the CPA exam and for CPA licensure vary by state. Each state requires 150 s.h. to become a licensed CPA, including specific courses and a minimum number of accounting hours. In many states, the required accounting hours exceed the minimum requirements of the BBA. Students should review their state's educational requirements at the National Association of State Boards of Accountancy (NASBA) website and consult with the director of the Master of Accountancy program as needed.
- d
- Enrollment in math courses requires completion of a placement exam.
- e
- GE courses may be completed in any order unless used as a prerequisite for another course. Students should consult with an advisor about the best sequencing of courses.
- f
- Business Core Part I component; required to declare major.
- g
- Must be admitted to Tippie to enroll in BUS:3000. Generally completed during the second year, but should be taken no later than the third year.
- h
- ACCT:3500 recommended; typically this course is offered in fall semesters only. Check MyUI for course availability since offerings are subject to change.
- i
- One accounting major elective required, but both are highly recommended for students taking the CPA exam.
- j
- Either ACCT:4280 or ACCT:4400 recommended; typically both of these courses are offered in spring semesters only. Check MyUI for course availability since offerings are subject to change.
- k
- Please see Academic Calendar, Office of the Registrar website for current degree application deadlines. Students should apply for a degree for the session in which all requirements will be met. For any questions on appropriate timing, contact your academic advisor or Degree Services.