Accounting

Complete the following 36 credits:

• ACC 103 - Financial Accounting (3)
• ACC 104 - Managerial Accounting (3)
• ACC 231 - Intermediate Accounting I (3)
• ACC 232 - Intermediate Accounting II (3)
• ACC 315 - Tax Accounting I (3)
• ACC 331 - Advanced Accounting I (3)
• ACC 335 - Managerial Cost Accounting (3)
• ACC 411 - Systems/Applied Accounting (3)
• ACC 415 - Tax Accounting II (3)
• ACC 421 - Accounting Internship (0-12) or
•      ACC 496 - Senior Seminar (3)
• ACC 427 - Auditing (3)
• ACC 435 - Governmental and Not-For-Profit Accounting (3)

Complete the following cognate courses:

• BUS 217 - Business Communications (3) or
•      CMS 316 - Business and Professional Communication (3)
• BUS 242 - Management (3)
• BUS 250 - The Legal Environment of Business (3)
• BUS 251 - Introduction to Marketing (3)
• BUS 365 - Ethics in a Business Environment (3)
• ECO 203 - Macroeconomics and Literacy (3)
• ECO 204 - Microeconomics and Business (3)
• BUS or ECO elective at the 200 level or higher (3)
• ECO 215 - Statistics for Economics and Business (3) or
•        BUS 226 - Finance (3)

Requirements to Sit for the CPA Examination in the State of Nebraska:

Any student interested in writing the CPA examination in Nebraska after January 1, 1998 must meet the state-mandated “150-hour rule.” Students should work closely with their academic adviser to be sure that they are aware of all of their options, which may include graduate study.

1. Complete all requirements for the Accounting major (see above).
2. Earn a total of 150 credit hours (excluding the CPA Review course). Sixty of the 150 credit hours must include oral and written communication skills, mathematics, arts, natural sciences, social sciences, humanities and statistics.

Note to Transfer students: “Credits earned at a non-four-year institution shall NOT be considered as acceptable in meeting the educational requirement for the CPA examination unless those hours have been accepted for purposed of a degree by a four-year college or university as defined in Title 288 - Chapter 9-001 and 9-002.” (Title 288, Nebraska Administrative code, Revised and Substituted Rules of the Board).  Thus, only those credits completed at a two-year institution and accepted in transfer by the four-year institution may be used to satisfy the educational requirement for the CPA examination.

Crete Campus Four-Year Plan

Advising Guide - Accounting