Program offered
  • Accounting (major)

Graduates with majors in Accounting have careers in private industry, not-for-profit organizations, and in public accounting. The program balances sound theoretical foundations with relevant applications.

This provides you with the necessary current knowledge to launch a career, and prepares you to respond to the changing future environment and needs for accounting information.

Find out more about this program’s mission, vision, and learning outcomes.

Accounting (BA)


  • A minimum 110 credits are required for this major, including 68 upper-division credits.
  • If you plan to obtain any of the professional designations such as certified public accountant (CPA), certified management accountant (CMA), or certified internal auditor (CIA), contact an accounting faculty member for advising. 
  • If you plan to take the CPA exam, you must have completed 225 quarter hours (equivalent to five years) of college coursework. You may meet this requirement by earning a second bachelor’s degree, or by taking 45 additional undergraduate credits, which may be in any discipline and do not necessarily lead to a degree.  
  • All Accounting students are encouraged to participate in an internship with an accounting firm for at least one quarter.
  • Once you successfully complete the BA in Accounting and 225 college credits, you will be eligible to take both the certified public accountant (CPA) and the certified management accountant (CMA) examinations.

Additional competencies and requirements

Spreadsheet Competency Requirement

Demonstration of spreadsheet competency is required of all students graduating with degrees in the School of Business, Government, and Economics. You can document this by passing BUS 1700 or by scoring at least 60 percent on the basic Microsoft Office Specialist exam for Microsoft Excel 2013, 2016, or later. For questions regarding the Spreadsheets Competency Requirement, contact Dr. Richard Sleight at

New Majors Dessert Attendance

Newly admitted students of majors in Business; Accounting; Economics; Global Development; and Politics, Philosophy, and Economics are required to attend an orientation event typically held in February each year. Admission to the major is conditional upon attendance.

accounting major admission data

Admission to the Accounting major is selective and based upon prior academic performance. Recent aggregate admission data for the Accounting, Business Administration, and Economics majors is depicted below.

Academic Year 2016–17 2017–18 2018–19
Average GPA of Admitted Students 3.4 3.3 3.4
Lowest GPA of Admitted Students 2.8 2.8 2.7
Number of Applicants 119 125 103
Number Admitted 116 119 100

entering and completing the major

Formal application and admission to the Accounting major is required prior to enrollment in most upper-division courses.

To meet the minimum requirements for admission, you must:

  • Have attained at least sophomore standing (45 or more college credits).
  • Complete at least 15 credits in BUS, ACCT, and ECN at SPU  (10 credits for transfer juniors and seniors).
  •  Have either a 2.70 cumulative GPA and 2.70 major GPA at SPU, or a 3.0 major GPA. Major GPA does not include transfer work, only courses completed in program at SPUAttainment of the minimum GPA standards does not guarantee admission, as the total number of students admitted is limited by capacity.
  • Submit an online Major application December 20–January 20. SBGE does not accept major applications outside this window.

To successfully complete the major, note that:

  • The University requires a grade of C- or better in all classes that apply to a major or minor; however, programs may require higher minimum grades in specific courses. You may repeat an SPU course only once for a higher grade.
  • To advance in this program, meet with your faculty advisor regularly to discuss your grades, course progression, and other indicators of satisfactory academic progress. If your grades or other factors indicate that you may not be able to successfully complete the major, your faculty advisor can work with you to explore options, which may include choosing a different major.
  • You must complete the major requirements in effect in the SPU Undergraduate Catalog for the year of admittance to the major. 

Accounting Department

Visit the Accounting website, and see how a degree in Accounting can help you achieve your goals and make a difference in the world.

Time Schedule: Accounting

Course planning

Suggested course sequences help you complete your degree in a timely manner.