Typical Classes Required for an Accounting Bachelor's Degree

If you're researching accounting programs, you're probably wondering exactly what classes are required for a bachelor's degree in accounting before you commit to a school or major. The good news is that accounting curricula follow a fairly consistent pattern across most colleges and universities, even though course names and sequencing can vary somewhat from school to school.

Keep reading as we walk you through the typical coursework you'll encounter, from general education requirements to core accounting classes to the electives that let you specialize. By the end, you'll have a clear picture of what a typical four-year accounting curriculum looks like and how it sets you up for your career after graduation.

What Does an Accounting Bachelor's Degree Curriculum Look Like?

A typical accounting bachelor's degree requires around 120 credit hours, split across three main categories: general education requirements, a business core, and accounting-specific coursework. General education courses, things like composition, math, and social sciences, usually make up the first third or so of your credits and lay the groundwork for the more specialized coursework that follows.

From there, most programs move into a business core that every business major takes, regardless of concentration, covering topics like economics, statistics, and business communication. The final and most specialized portion of your coursework focuses on accounting itself, building from foundational courses like financial accounting up through more advanced topics like auditing and taxation. While the exact course names and credit distribution vary by school, this general structure holds true across the vast majority of accredited accounting programs.

General Education and Business Core Requirements

Before you reach accounting-specific coursework, most programs require a solid foundation in general education and core business skills. General education requirements typically include courses in English composition, college-level math, natural or social sciences, and humanities, usually making up 30 to 40 credit hours of your degree. These courses build the writing, critical thinking, and quantitative skills you'll rely on throughout your accounting coursework.

The business core sits between general education and your accounting major, covering foundational topics every business student needs regardless of their specific concentration. Common business core courses include:

• Principles of Economics: Covers micro- and macroeconomic concepts that shape business decision-making.
• Business Statistics: Introduces statistical methods used to analyze data and support decisions.
• Business Law: Covers legal principles relevant to contracts, transactions, and corporate structure.
• Principles of Management: Introduces management theory, organizational behavior, and leadership fundamentals.
• Business Communication: Builds professional writing and presentation skills specific to business contexts.
• Introduction to Marketing: Covers foundational marketing concepts and their role within a business.

Together, general education and business core courses typically account for roughly half of your total credit hours, setting the stage for the accounting-specific coursework that follows. 

Core Accounting Classes You'll Take 

Once you've completed your general education and business core requirements, your coursework shifts to accounting-specific classes that build progressively on one another. Here's what you can expect to take:

• Financial Accounting: An introductory course covering how to record transactions and prepare basic financial statements under generally accepted accounting principles (GAAP).
• Managerial Accounting: Focuses on using accounting data internally to support budgeting, planning, and decision-making within an organization.
• Intermediate Accounting I, II, and III: A multi-course sequence that dives deeper into financial reporting standards, covering topics like asset valuation, liabilities, and revenue recognition in significant depth.
• Cost Accounting: Covers methods for tracking, analyzing, and controlling the costs associated with producing goods or services.
• Auditing: Teaches the principles and procedures used to examine financial records for accuracy and regulatory compliance.
• Taxation: Covers individual and business tax principles, including how to prepare returns and apply relevant tax law.
• Accounting Information Systems: Focuses on the technology and systems accountants use to record, process, and report financial data.
• Business Law for Accountants: A more specialized version of business law focused on legal issues accountants encounter directly, like contracts and regulatory compliance.

Most programs sequence these courses so that each builds on the last, with Intermediate Accounting typically serving as a prerequisite for more advanced coursework like auditing and taxation.

Elective and Concentration Coursework

Beyond the core curriculum, many accounting programs let you tailor your degree through electives or a formal concentration. This coursework typically comes later in your program, once you've built a foundation in the core accounting classes, and it lets you dig deeper into a specific area of the field. Common concentration options include:

• Forensic Accounting: Covers fraud detection, investigative techniques, and litigation support, often with coursework in criminology or legal procedure.
• Taxation: Builds on introductory tax coursework with more advanced topics like corporate, partnership, or estate taxation.
• Auditing and Assurance: Expands on core auditing coursework with more advanced risk assessment and internal control topics.
• Data Analytics for Accounting: Focuses on using data analysis tools and techniques to support accounting and financial decision-making.
• Governmental and Nonprofit Accounting: Covers the unique reporting standards and fund accounting principles used by government agencies and nonprofit organizations.

Not every school offers formal concentrations, and some instead let you build a similar focus through elective coursework. Either way, this portion of your degree is a good opportunity to align your coursework with the specific career path you're considering. 

How These Classes Prepare You for the CPA Exam

The coursework in a typical accounting bachelor's degree maps closely to the four sections of the Certified Public Accountant exam, which cover auditing, financial accounting and reporting, taxation and regulation, and business concepts. Courses like Intermediate Accounting, Auditing, and Taxation directly build the technical knowledge tested on the exam, while your business core courses support the exam's broader business environment concepts.

That said, it's important to note that most states require 150 total credit hours to sit for the CPA exam, which is 30 more than a typical 120-credit bachelor's degree provides. Many students meet this requirement by pursuing a master's degree in accounting or a related field, which allows them to go deeper into advanced topics like financial statement analysis or accounting theory while reaching the credit threshold. Others complete additional undergraduate coursework or a certificate program instead. Whichever path you choose, your bachelor's coursework lays the necessary foundation, but it's worth planning for that additional education early if CPA licensure is part of your goal. 

How Many Classes Will You Take Overall?

A typical accounting bachelor's degree requires around 120 credit hours, which usually breaks down to roughly 40 individual courses at 3 credits each, though this varies by school and course structure. Of those, expect to take about 10 to 15 courses in general education, 8 to 10 in the business core, and 10 to 12 in accounting-specific coursework, with the remainder often going toward electives or a concentration.

If you're planning to pursue CPA licensure, keep in mind that most states require 150 total credit hours, which typically means an additional 10 or so courses beyond your bachelor's degree. Students usually complete this extra coursework through a master's program, though some universities offer five-year integrated bachelor's-to-master's tracks that combine both credentials more efficiently than pursuing them separately.

Tips for Succeeding in Your Accounting Coursework

Accounting coursework builds cumulatively, so a few consistent habits can make a real difference in how manageable your classes feel. Consider incorporating these strategies into your routine:

• Master the fundamentals early: Make sure you have a solid grasp of Financial and Managerial Accounting before moving into Intermediate Accounting, since later courses build directly on these concepts.
• Practice consistently: Work through practice problems regularly rather than cramming before exams, since accounting is a skill that improves with repetition.
• Form a study group: Reviewing material with classmates can help you catch gaps in your understanding and see problems from different angles.
• Use office hours proactively: Address confusing concepts with your professor as soon as they come up, rather than letting them compound in later coursework.
• Stay organized with prerequisites: Plan your course sequence carefully, since many accounting classes have strict prerequisites that can affect your graduation timeline if missed.
• Connect coursework to real-world practice: Understanding why a standard or rule exists, not just memorizing it, tends to make the material easier to retain and apply later.

FAQs About Accounting Bachelor's Degree Classes 

Here are answers to some of the most common questions about the coursework required for an accounting bachelor's degree.

Do All Accounting Programs Require the Same Classes?

Not exactly, though there's significant overlap. Most programs require a similar core of courses, like Financial Accounting, Managerial Accounting, Auditing, and Taxation, but course names, sequencing, and elective options vary by school. It's worth reviewing a specific program's course catalog to understand exactly what you'll take.

Can You Test Out of Introductory Accounting Courses?

In some cases, yes. Many schools offer credit for prior learning, AP or CLEP exam scores, or transfer credit from previous coursework, which can let you skip introductory courses like Financial Accounting if you've already demonstrated competency. Policies vary significantly by school, so check directly with your program's admissions or registrar's office.

What's the Hardest Class in an Accounting Degree?

Many students point to Intermediate Accounting as the most challenging course in the curriculum, since it covers complex financial reporting standards in significant depth and moves at a faster pace than introductory coursework. Auditing and Taxation also tend to be demanding, given their emphasis on applied judgment and detailed regulatory knowledge.

Do You Need to Take Calculus for an Accounting Degree?

Most accounting programs require college-level math, but it's typically statistics or applied business math rather than calculus. Some schools do require a calculus course as part of general education, so it's worth checking your specific program's math requirements.

Can You Change Your Concentration Partway Through an Accounting Degree?

In most cases, yes, especially if you make the switch before you've completed too much concentration-specific coursework. Since concentrations typically come later in the curriculum, after your core accounting classes, changing direction usually just means adjusting your remaining electives rather than starting over.

Discover Accounting Degrees  

Find your perfect accounting program by exploring the schools and resources featured on Learn.org. Reach out to specific schools to find out more about individual accounting curriculums.