Zimpleman College of Business

Accounting

Program Options

• Bachelor of Science in Business Administration (B.S.B.A.) with a major in Accounting
• Accounting Minor (available to all Drake students)

School of Accounting web site

The information on this page pertains to program requirements for students who matriculated in the 2024-2025 academic year.  View requirements for previous catalog years here.

Program Overview

The School of Accounting provides an education in accounting and business law that prepares graduates to assume entry-level positions in public, private, governmental, and not-for-profit accounting. Its program establishes a foundation for future growth and development for accounting students. Students learn how to develop, analyze, interpret, and present business data and information that enable effective business decision-making. The curriculum prepares graduates to sit for professional examinations in accounting that lead to such designations as Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified Internal Auditor (CIA). Finally, the accounting major is excellent preparation for law school and a legal career.

Graduates are prepared to assume responsibilities in a wide range of professional positions and in diverse employment situations. For example, positions are available for graduates in audit, tax, and advisory services in public accounting; cost control, budgeting, internal audit, financial reporting and analysis, and tax planning in both industry and the not-for-profit sector; and as auditors and financial managers in the public sector.

Accounting Major Requirements

The School of Accounting awards both graduate and undergraduate degrees in accounting. The undergraduate degree, a Bachelor of Science in Business Administration (B.S.B.A.), requires 120 semester hours and is typically completed in four years on a full-time basis.. 

The accounting major requires completion of a minimum of 27 credit hours of accounting courses, beyond the introductory accounting courses (ACCT 041 and 042).  The graduate degree in accounting, Master of Accounting (M.Acc.), requires an additional 30 hours of graduate study beyond the B.S.B.A. degree and is typically completed in one year. However, with careful planning, both the bachelor’s and master’s degrees can be completed in as little as four and one-half years. A student may choose to earn the B.S.B.A. degree or both the B.S.B.A. and M.Acc. degrees depending upon his/her career interests.

Almost all 55 jurisdictions in the United States that confer the CPA certificate require 150 hours of collegiate study comprising an accounting major for certification or . Drake’s M.Acc. degree provides the additional study in accounting, business law, and related subjects necessary to earn the CPA designation in those jurisdictions requiring 150 hours of study. The M.Acc. details are available in Drake’s Graduate Catalog.

The accounting major is integrated with courses in liberal arts and in other business disciplines throughout both the B.S.B.A. and M.Acc. programs. From the first year through the final year of study, each student is involved in the major through a minimum of two accounting courses per academic year. This integrated curriculum of accounting, liberal arts, and business provides the educational foundation needed for a successful professional career and success in completing the professional certification examinations.

To graduate with an undergraduate accounting major, a student must maintain a cumulative GPA of 2.00 for all Drake University work attempted, a cumulative GPA of 2.00 for all courses taken in the Zimpleman College of Business that carry a course number of 100 and above, and a cumulative grade-point average of 2.00 or above for all 100-level accounting courses required to complete the major.

An accounting major requires the following courses:

Accounting Minor Requirements

The minor in accounting introduces students to the foundational financial and managerial accounting concepts to enable them to interpret financial data and make better decisions. The minor will give students the information needed to understand the financial position and results of operations of their employer, how their role in the company impacts the financial results and enables them to make better personal financial decisions.

A GPA of 2.00 or above must be achieved in the courses in the minor to complete the minor.