This is the preliminary (or launch) version of the 2026-2027 VCU Bulletin. Courses that expose students to cutting-edge content and transformative learning may be added and notification of additional program approvals may be received prior to finalization. General education program content is also subject to change. The final edition and full PDF version will include these updates and will be available in August prior to the beginning of the fall semester.
Accountants are fundamental to the business world, and accounting is often referred to as "the language of business". The accounting major at VCU is designed to help students learn this language, which is a skill set that prepares them for a wide variety of accounting careers in organizations that include entrepreneurial start-up enterprises, large corporations, government agencies and nonprofits. Accounting professionals work with clients to prepare, analyze and communicate financial data. VCU's accounting program provides students with a firm foundation in fundamental accounting concepts and theory, engages them in practical applications and experiential learning opportunities, and weaves current and emerging technologies throughout the curriculum to ensure that students are prepared to be an effective communicator of financial information in today’s business environment. Completion of the accounting program will qualify graduates to sit for the Uniform Certified Public Accountant Examination in Virginia.
This degree program can be completed either on campus or fully online. Students interested in the online format should contact a School of Business recruitment counselor at ugbrecruit@vcu.edu for more information.
Student learning outcomes
Upon completing this program:
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Graduates will demonstrate a broad base of knowledge across accounting topics and apply that knowledge in a variety of contexts.
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Graduates will demonstrate an understanding of the core business and strategic concepts involved in accounting.
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Graduates will demonstrate the ability to identify and communicate accounting ethical issues; evaluate information in a manner free of distortion, personal bias or conflicts of interest; recognize situations where professional ethical standards apply; respect confidentiality.
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Graduates will demonstrate the ability to effectively communicate ideas and analysis of accounting problems. Graduates can demonstrate this ability either in writing or in oral presentations (e.g., writing memos, thought papers or other types of business correspondence; presenting case analyses; etc.).
Academic policies
The School of Business has special academic policies, including policies on transfer credits, that apply to all undergraduate degrees.
School of Business and B.S. in Accounting progression policies
Students enrolled in undergraduate programs of the School of Business engage in a demanding curriculum designed to set them up for success in the world of business. In order to successfully maintain progress towards graduation, students are required to meet the following criteria in order to remain in their majors:
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Students are required to pass major and ancillary requirements within two attempts. If a student withdraws from a course, it will count as an attempt.
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Upon the third attempt at a course, students will be placed on business probation and must pass the course successfully in that third attempt.
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For the B.S. in Accounting program, all upper-level accounting courses with a prerequisite course require a minimum grade of C in the prerequisite course and the following must be fulfilled:
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Students must have received a minimum grade of C in all required accounting courses.
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Required accounting courses in which students earn a grade of D or F must be repeated.
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Students must maintain a minimum 2.0 major GPA.
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If a student's major GPA drops below 2.0, they will be placed on business probation and allowed one semester to raise their major GPA to 2.0.
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Upon notification of being placed on business probation, students will receive a registration hold, and must meet with their business adviser prior to the add/drop deadline of the pursuant semester in order to create an action plan to either pass the repeated course successfully, or increase their major GPA.
Students who do not meet the performance expectations of business probation in that same semester will be required to change their major prior to the start of the next semester.
Students may appeal the change of major via the associate dean of the School of Business. Students must initiate the appeal with their assigned academic adviser. The associate dean may, at their discretion, extend the time period needed to meet the requirements, generally by only one semester. A student who wishes to appeal must submit his or her appeal at least one week prior to the start of the next semester in which they register for classes.
Degree requirements for Accounting, Bachelor of Science (B.S.)
| Course | Title | Hours |
|---|---|---|
| General education | ||
| Select 30 credits of general education courses in consultation with an adviser. | 30 | |
| Major requirements | ||
| • Major core requirements | ||
| ACCT 301 | Federal Income Taxation for Individuals | 3 |
| ACCT 303 | Intermediate Accounting I | 3 |
| ACCT 304 | Intermediate Accounting II | 3 |
| ACCT 305 | Intermediate Accounting III | 3 |
| ACCT 306 | Cost Accounting | 3 |
| ACCT 307 | Accounting Systems | 3 |
| ACCT 406 | Auditing | 3 |
| ACCT 408 | Data Analytics for Accountants | 3 |
| • Additonal major requirements | ||
| INFO 320 | Artificial Intelligence for Business Intelligence | 3 |
| or MKTG 350 | Customer and Marketing Analytics | |
| or SCMA 302 | Business Statistics II | |
| or SCMA 303 | Business Analytics | |
| • Major electives | ||
| Approved accounting/analytics electives (select from the list below.) | 6 | |
| Ancillary requirements | ||
| • Ancillary core requirements | ||
| ACCT 203 & ACCT 204 | Introduction to Financial Reporting and Introduction to Managerial Accounting | 6 |
| BUSN 301 | Career and Professional Development | 1 |
| BUSN 323 | Legal Environment of Business | 3 |
| BUSN 325 | Business Communications | 3 |
| BUSN 499 | Business Knowledge Exam | 0 |
| ECON 210 | Principles of Microeconomics (satisfies general education BOK for social/behavioral sciences and/or AOI for global perspectives) | 3 |
| ECON 211 | Principles of Macroeconomics | 3 |
| FIRE 311 | Financial Management | 3 |
| MGMT 303 | Creativity and Ideation | 3 |
| MGMT 310 | Managing People in Organizations | 3 |
| MGMT 434 | Strategic Management | 3 |
| MKTG 301 | Marketing Principles | 3 |
| SCMA 301 | Business Statistics I | 3 |
| SCMA 320 | Production/Operations Management | 3 |
| • Additional ancillary requirements | ||
| BUSN 201 | Foundations of Business 1 | 3 |
| or BUSN 205 | Introduction to the World of Business | |
| BUSN 212 | Business Problem Solving and Analysis (either satisfies general education quantitative foundations) 2 | 4 |
| or MATH 200 | Calculus with Analytic Geometry I | |
| Open electives | ||
| Select any course. 3 | 16 | |
| Total Hours | 120 | |
BUSN 205 satisfies general education AOI for global perspectives.
BUSN 212 is recommended for accounting majors.
Students may choose electives to reach the minimum total of 120 credits.
The minimum number of credit hours required for this degree is 120.
Approved accounting/analytics electives
| Course | Title | Hours |
|---|---|---|
| Community Income Tax Assistance | ||
| Advanced Tax Accounting | ||
| Topics in Accounting | ||
| Internship in Accounting | ||
| Sustainability & ESG Reporting | ||
| Topics in Accounting | ||
| Artificial Intelligence for Business Intelligence | ||
| Digital Marketing | ||
| Business Analytics | ||
| Quantitative Solutions for Supply Chain Management | ||
| Data Management and Visualization | ||
| Data Mining and Forecasting |
What follows is a sample plan that meets the prescribed requirements within a four-year course of study at VCU. Please contact your adviser before beginning course work toward a degree.
Recommended course sequence/plan of study
| Freshman year | ||
|---|---|---|
| Fall semester | Hours | |
| BUSN 201 or BUSN 205 | Foundations of Business 1 or Introduction to the World of Business 1 | 3 |
UNIV 111 Play course video for Introduction to Focused Inquiry: Investigation and Communication | Introduction to Focused Inquiry: Investigation and Communication (satisfies general education UNIV foundations) | 3 |
| UNIV 191 | Student Success Special Topics (satisfies open elective) or Introduction to the University or Education and Career Planning | 1 |
| General education courses | 6 | |
| Open elective (prerequisite to BUSN 212 suggested) | 3 | |
| Term Hours: | 16 | |
| Spring semester | ||
| ACCT 203 | Introduction to Financial Reporting | 3 |
| BUSN 212 or MATH 200 | Business Problem Solving and Analysis (either satisfies general education quantitative foundations) or Calculus with Analytic Geometry I | 4 |
| ECON 210 | Principles of Microeconomics (satisfies general education BOK for social/behavioral sciences and/or AOI for global perspectives) | 3 |
| UNIV 200 | Advanced Focused Inquiry: Literacies, Research and Communication (satisfies general education UNIV foundations) | 3 |
| General education course | 3 | |
| Term Hours: | 16 | |
| Sophomore year | ||
| Fall semester | ||
| ACCT 204 | Introduction to Managerial Accounting | 3 |
| BUSN 301 | Career and Professional Development | 1 |
| ECON 211 | Principles of Macroeconomics | 3 |
| MGMT 303 | Creativity and Ideation | 3 |
| SCMA 301 | Business Statistics I | 3 |
| General education course | 3 | |
| Term Hours: | 16 | |
| Spring semester | ||
| ACCT 306 | Cost Accounting | 3 |
| FIRE 311 | Financial Management | 3 |
| MGMT 310 | Managing People in Organizations | 3 |
| MKTG 301 | Marketing Principles | 3 |
| Open elective | 3 | |
| Term Hours: | 15 | |
| Junior year | ||
| Fall semester | ||
| ACCT 301 | Federal Income Taxation for Individuals | 3 |
| ACCT 303 | Intermediate Accounting I | 3 |
| BUSN 325 | Business Communications | 3 |
| SCMA 320 | Production/Operations Management | 3 |
| General education course | 3 | |
| Term Hours: | 15 | |
| Spring semester | ||
| ACCT 304 | Intermediate Accounting II | 3 |
| ACCT 307 | Accounting Systems | 3 |
| BUSN 323 | Legal Environment of Business | 3 |
| INFO 320 | Artificial Intelligence for Business Intelligence or Customer and Marketing Analytics or Business Statistics II or Business Analytics | 3 |
| General education course | 3 | |
| Term Hours: | 15 | |
| Senior year | ||
| Fall semester | ||
| ACCT 305 | Intermediate Accounting III | 3 |
| ACCT 408 | Data Analytics for Accountants | 3 |
| Accounting elective (see list) | 3 | |
| Open elective | 6 | |
| Term Hours: | 15 | |
| Spring semester | ||
| ACCT 406 | Auditing | 3 |
| BUSN 499 | Business Knowledge Exam | 0 |
| MGMT 434 | Strategic Management | 3 |
| Accounting elective (see list) | 3 | |
| Open elective | 3 | |
| Term Hours: | 12 | |
| Total Hours: | 120 | |
BUSN 205 satisfies general education AOI for global perspectives.
The minimum number of credit hours required for this degree is 120.
Play course video for Introduction to Focused Inquiry: Investigation and Communication