Accounting & Legal Studies

The mission of the Department of Accounting and Legal Studies is to provide you with the knowledge, skills and abilities necessary to become a successful accounting professional. The majority of our graduates will obtain full-time employment at Mid-Atlantic based international, regional and local public accounting firms, private industry and governmental agencies.

Students, external stakeholders and peers will recognize us as one of the most innovative providers of professional accounting education on the East Coast. The accounting program in the Franklin P. Perdue School of Business at Salisbury University will reflect the highest standards of accounting education and enable students to bridge the gap between theory and practice through experiential learning and scholarship. Our graduates will be sought after by the leading employers in the profession as well as recognized graduate schools, and they will contribute to the region’s economic vitality.

We will realize our vision and mission by:

• Providing students with:
  • Active recruitment into the program;
  • A solid educational foundation in accounting theory and practice, via effective teaching, that will prepare them for successful careers as financial professionals in Certified Public Accounting firms, industry, government and not-for-profit organizations, as well as for related post-graduate study;
  • A learning environment that emphasizes the need to maintain high ethical standards in the discharge of one’s professional responsibilities;
  • A unique combination of team-based experiential learning opportunities designed to link accounting theory and practice and facilitate the transition from student to accounting professional;
  • A global perspective on accounting issues through both classroom learning and study abroad program offerings; and,
  • Placement in the most challenging professional positions for which they are qualified, by developing relationships with public accounting and financial management firms, other firms in private industry, as well as government and not-for-profit organizations, and in co-operation with SU’s Career Services.
• Producing intellectual contributions through a broad mix of contributions to practice, disciplined-based and pedagogical scholarship that can be applied in both professional environments and classroom settings, as well as enhance the requisite skill set of students seeking to become successful accounting professionals. These contributions include inter-disciplinary studies designed to enhance the performance and well-being of students, faculty and accounting professionals.
• Maintaining close ties, continuous communication and partnering arrangements with members of the external accounting community including individual firms as well as academic and professional organizations as a means of addressing the evolving needs of the profession and enhancing the student learning experience.

The Accounting Program’s Mission Statement embodies the following Shared Values:

• Commitment to teaching excellence
• Commitment to high standards of ethical and professional conduct
• Student centeredness
• Knowledge delivery systems that incorporate, innovative, creative and/or technology-based methods that enhance student decision-making skills.
• Faculty development
• Professional and community outreach
• Appreciation for diversity of thought and ideas
• Global focus
• Outcomes assessment and continuous improvement

• A student with an intended accounting major will be classified in a pre-professional track until the student has applied to and been accepted in the accounting B.S. major.
• Accounting majors must submit applications for admission to the Professional Program. No accounting student will be allowed to remain in 300/400 level Perdue School courses if s/he has not submitted this application.
• All business courses need to be completed with a C grade or higher.
• Lower division core, upper division core, major and special requirements may be repeated only once. Students desiring to repeat an SU course to improve a grade must repeat that course at SU.
• Track courses are to be taken at SU. A maximum of 6 credit hours of comparable courses may be approved if taken at AACSB (Association to Advance Collegiate Schools of Business) accredited schools.
• Accounting Admissions Test: Accounting students must pass the Accounting Admissions Test prior to enrolling in ACCT 305. This test is offered twice per semester. In order to sit for this test students must bring #2 pencils, a photo ID and check or Money Order made out to Salisbury University Foundation, Inc. in the amount of $45 (first-time sitters) or $30 (repeat sitters). Calculators will be provided.

Check out the courses offered in accounting.

Satisfy the Applied Business Learning Experience (ABLE) accounting requirement through a unique internship experience that is organized and operated as an actual accounting practice.

Find out CPA exam requirements from national and state organizations.

We host an annual Accounting Awards Banquet to honor our outstanding students for their academic achievements.