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