Accountancy, Bachelor of Science in Accountancy


The W. A. Franke College of Business

This undergraduate degree provides a solid foundation for students planning to pursue a variety of accounting careers in industry, government, or public accounting.  Students completing this academic plan may apply for the competitive MBA-ACC program, one of several avenues for a student to complete the 150 units needed for the CPA exam.

This program is accredited by the Association to Advance Collegiate Schools of Business (AACSB).

  • To receive a bachelor's degree at Northern Arizona University, you must complete at least 120 units of credit that minimally includes a major, the liberal studies requirements, and university requirements as listed below.

    • All of Northern Arizona University's diversity, liberal studies, junior-level writing, and capstone requirements.
    • All requirements for your specific academic plan(s).
    • At least 30 units of upper-division courses, which may include transfer work.
    • At least 30 units of coursework taken through Northern Arizona University, of which at least 18 must be upper-division courses (300-level or above). This requirement is not met by credit-by-exam, retro-credits, transfer coursework, etc.
    • A cumulative grade point average of at least 2.0 on all work attempted at Northern Arizona University.

    The full policy can be viewed here.

In addition to University Requirements:

  • At least 43 units of business core requirements
  • At least 30 units of major requirements

  • Up to 9 units of major prefix courses may be used to satisfy Liberal Studies requirements; these same courses may also be used to satisfy major requirements.

  • Elective courses, if needed, to reach an overall total of at least 120 units.

Students may be able to use some courses to meet more than one requirement. Contact your advisor for details.

Minimum Units for Completion 120
Major GPA 2.0
Highest Mathematics Required MAT 121
Additional Admission Requirements Required
Additional Fees/Program Fees Required
University Honors Program Optional
AZ Transfer Students complete AGEC-B Recommended
Progression Plan Link View Progression Plan

This program may lead to licensure.

Purpose Statement

The goal of our program is to prepare our graduates for their first position in the field of accounting and to give them the skills to continue to progress throughout their careers.

In pursuit of this goal, the Accounting Area seeks to continuously improve the curriculum to ensure that our graduates possess those core competencies which are most closely aligned with the value contributed by accounting professionals. Accordingly, the NAU Accounting Program follows the recommendations contained in the American Institute of CPAs’ (AICPA) Core Competency Framework and the American Accounting Association’s (AAA) Accounting Education Change Commission (AECC) Assessment for the New Curriculum: A Guide for Professional Accounting Programs. These competencies support the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. This core competency framework focuses on skills and is not necessarily structured around traditional subject areas. While knowledge requirements will change with time, these core competencies have long-term value and will support a variety of career opportunities. Further, by basing curriculum guidance on professional expectations, the Program Objective aims to ease transition from student to professional.

Student Learning Outcomes

  • Technical Accounting Knowledge
    • Measurement and Reporting: Analyze financial, business, and tax information and appropriately apply a given measurement and reporting method
    • Risk Analysis: Identify risks of negative outcomes and evaluate controls that mitigate such risks through prevention or detection and correction
  • Professional Skills
    • Critical Thinking and Problem Solving: Use appropriate analytical techniques to identify a business problem, generate and compare alternatives, and develop a solution
    • Leveraging Technology to Develop and Enhance Core Competencies:  Appropriately use spreadsheets and other software to build models and simulations.  Access appropriate digital relevant standards, rules, and other information to obtain decision support
    • Communication: Communicate clearly and objectively and, where applicable, using applicable standards of disclosure or reporting
  • Professional Integrity, Responsibility, and Commitment
    • Professional and Legal Responsibilities: Identify issues that may present ethical challenges and apply ethical and applicable professional codes of conduct
    • Professional Development: Develop an understanding of expectations regarding professionalism and career management

Additional Admission Requirements
  • Individual program admission requirements over and above admission to NAU are required.

  • Admission to Northern Arizona University qualifies you for admission into the preprofessional program in The W. A. Franke College of Business. You must meet the following requirements to enter our professional programs:

    • Complete at least 56 units with a cumulative grade point average (GPA) of 2.0 or better.
    • Complete the following courses with a grade of "C" or better in each course: ENG 105, MAT 121, ACC 205, ACC 255, ACC 256, ECO 201, ECO 284, ECO 285, ISM 120.
    • Complete six (6) different Pathways experiences (one pathway credit must be the Career Steps online module). Transfer students who have met all of the requirements listed above need to complete four (4) Pathways experiences (one pathway credit must be the Career Steps online module) during their first semester in The W. A. Franke College of Business.
    • If you have a 2.75 GPA in these courses and have satisfactorily completed Pathways activities designated by The W. A. Franke College of Business, we guarantee your acceptance into our professional program. If your average is less than a 2.75 but you have at least a 2.5 and have satisfactorily completed all designated Pathways activities, we admit you into the professional program on a space-available basis according to the rank order of your grade point average in these courses.
    • If you are in the preprofessional program and have completed all required courses with "C" or better, but have a GPA in those courses that is below the acceptable grade point average for admission to the professional program, you may repeat up to two of the required courses in which you earned a "C" to meet the minimum GPA requirement. You may only repeat a required course in which you earned a grade of "C" one time.
Major Requirements
      • ACC 405 counts toward your degree. It does not count toward CPA licensure requirements (30 units of upper-division accounting).
    • Continuation in the B.S. Accountancy program is predicated on successful completion of a skills assessment and successful completion of all upper-division ACC courses within 3 attempts. Successful completion of ACC 300 and ACC 355 requires a grade of "C" or better. A grade of "W" will count in the total attempts allowed for all upper-division ACC courses.

      Other Major Requirements (6 units)

General Electives
  • Additional coursework is required if, after you have met the previously described requirements, you have not yet completed a total of 120 units of credit.

    You may take these remaining courses from any of the academic areas, using these courses to pursue your specific interests and goals. You may also use prerequisites or transfer credits as electives if they weren't used to meet major, minor, or liberal studies requirements.

    We encourage you to consult with your advisor to select the courses that will be most advantageous to you.

Additional Information
    • You must complete at least 15 units in your major and 9 units of the upper-division business core at The W. A. Franke College of Business (FCB).
    • You must earn 50% of your overall business units required for your degree at the FCB.
    • All transfer credits must be approved by the FCB and are subject to guidelines listed in the current general catalog. The FCB does not accept upper-division transfer credits from programs not accredited by the AACSB (such as the University of Phoenix or the Bachelor of Business Administration program at NAU-Yuma).
    • Students must complete the following courses at the FCB: MGT 490C (Business Strategy) and the junior writing requirement (if filled by either MGT 350W or MGT 350IW (Business Communication).  Students who satisfy the junior writing requirement with ENG 302W (Technical Writing) must complete that course at Northern Arizona University.
    • Students earning two B.S.B.A. majors within The W. A. Franke College of Business must take 18 credit units in the first major and an additional 18 units exclusive to the second major (for a total of 36).
  • You must have completed all of the coursework used to fulfill these requirements within the last 10 years.

  • Be aware that some courses may have prerequisites that you must also successfully complete. For prerequisite information, click on the course or see your advisor.

  • Program fees are established by the Arizona Board of Regents (ABOR). A program fee of $700 per year ($350 per semester) in students' Junior and Senior years has been approved for this program.