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Major Requirements

The School of Accounting offers both undergraduate (B.S.) & graduate (Master of Accounting) programs in accounting. Additionally, the School of Accounting offers a concentration in Law and Business, available to all Drake students.


Students in the undergraduate program have the option of pursuing an accounting major or a joint major in accounting and another business discipline. You may also double major in accounting and another discipline on campus.

The accounting major is a 124-credit-hour program that includes 27 credits in upper-level accounting. You will study financial and managerial accounting, accounting information systems, auditing, and taxation.

The joint major is also a 124-credit-hour program, but includes only 18 credits in upper-level accounting, augmented by courses in another business discipline. Unlike a double major, a joint major is single major that combines coursework from accounting and one of eight other business areas. Joint majors are offered in accounting and actuarial science, economics, entrepreneurial management, finance, information systems, international business, management, and marketing.

Students admitted to Drake who declare an accounting major are conditionally admitted to the School of Accounting as “pre-accounting” majors. As a pre-accounting major, you will be assigned an accounting faculty member as an academic adviser and will be invited to participate in School of Accounting activities. School of Accounting Application (pdf) for full admission to the school must be filed with the director of the school when admission requirements have been met, typically in the fall semester of junior year. This requirement applies to all accounting majors, including double and joint majors.

Concentration in Law and Business

The School of Accounting offers a concentration in Law and Business, available to students both in and outside the CBPA. This 18-credit-hour concentration includes 12-credit-hours in business law subjects, 3-credit-hours in accounting or finance, and 3-credit-hours in ethics. Students with an interest in law and the legal environment of business may find this concentration particularly appealing.

Business & Law Concentration Curriculum


Almost all of the jurisdictions in the United States that confer the CPA certificate require 150 hours of collegiate study. Drake’s Master of Accounting degree provides the additional study in accounting, business law, and related subjects necessary to earn the C.P.A. designation those jurisdictions.

The Master of Accounting (M.Acc.) degree requires an additional 30 hours of graduate study beyond the undergraduate program 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-a-half years. Qualified students may apply for admission to the M.Acc. program as soon as the second semester of their junior year and enroll in graduate coursework while seniors. Qualification requires admission to the School of Accounting (see above), junior standing, and a 3.5 cumulative GPA.

You may choose to earn only the B.S.B.A. or both the B.S.B.A. and M.Acc. depending upon your career interests. The M.Acc. program is also open to students who completed their undergraduate degrees elsewhere, regardless of major.

January 2, 2018
Kiplinger’s Personal Finance placed Drake at No. 42 on its list of the 100 best values in private universities for 2018.