Students walking away from the Farmer School of Business with backpacks

Thematic Sequences

The Department of Accountancy offers two thematic sequences to non-business majors: A Language of Accounting and Financial Accounting and Reporting.

Please note: You must visit our office and register your thematic sequence.

ACC 1: A Language of Accounting

ACC 1: A Language of Accounting develops in non-business majors an ability to read and understand general-purpose external financial statements and internal managerial accounting reports for businesses and not-for-profit organizations. As such financial data are widely disseminated across all contexts in our society, knowledge of the language of accounting is useful in a professional career and personal life.

The focus is on using and interpreting, rather than preparing, financial statements and internal accounting reports. This sequence is not available to business majors.

Financial Accounting and Reporting

ACC 2: Financial Accounting and Reporting develops in non-business majors an ability to read and understand general-purpose financial statements of businesses, ranging from large publicly-traded corporations to small privately-held companies. As such financial information is widely disseminated across all contexts in our society, an understanding of financial statements is useful in a professional career and personal life.

The sequence progresses from an introductory level, which focuses on using and interpreting financial statements, through intermediate and advanced levels, which examine the impact of more complex transactions and events on financial statements. This sequence is not available to business majors.