Bachelor of Science in Accounting

Bachelor Requirements

Often referred to as the “Language of Business”, accounting is the process of developing and communicating financial information about businesses and not-for-profit organizations to managers, investors, creditors, and other users of financial statements, to assist with economic decision-making. The Bachelor of Science in Accounting degree program at GUST provides students with the basic educational background necessary for career success, professional accounting qualifications and postgraduate study. To achieve this, courses in the basic areas of financial reporting and managerial accounting are offered, together with a variety of specialized courses in auditing, cost accounting, accounting information systems and analysis of financial statements.

The Bachelor of Science in Accounting is typically a 120 credit-hour, four-year degree program. Students are required to complete 40 courses for graduation. The coursework includes:

RequirementCredit HoursNumber of Courses
Requirement:General Education Requirements
Credit Hours:42 credit hours
Number of Courses:14 courses
Requirement:College Requirements
Credit Hours:33 credit hours
Number of Courses:11 courses
Requirement:Major Requirements
Credit Hours:21 credit hours
Number of Courses:7 courses
Requirement:Major Electives
Credit Hours:15 credit hours
Number of Courses:5 courses
Requirement:Free Electives
Credit Hours:9 credit hours
Number of Courses:3 courses
Credit Hours:120 credit hours
Number of Courses:40 courses

Major Requirements (7 Courses)

Students who pursue a specialization in Accounting must take the following major required courses.

  • ACCT 301 Intermediate Accounting I
  • ACCT 302 Intermediate Accounting II
  • ACCT 303 Intermediate Accounting III
  • ACCT 311 Cost Accounting
  • ACCT 401 Advanced Accounting I
  • ACCT 409 Financial Reporting and Analysis
  • ACCT 431 Auditing

Major Electives (Any 5 Courses)

In addition, Accounting students should take five major elective courses from the following list.

  • ACCT 305 Accounting for Islamic Financial Institutions
  • ACCT 310 Accounting Spreadsheet Applications
  • ACCT 315 Accounting for Government & Not for Profit Entities
  • ACCT 402 Advanced Financial Accounting II
  • ACCT 408 International Financial Reporting Standards
  • ACCT 410 International Accounting and Multinational Enterprises
  • ACCT 411 Professional Accounting Research
  • ACCT 432 Fraud and Forensic Accounting
  • ACCT 495 Special Topics in Accounting
  • ACCT 499 Summer Internship