The Freshman-Sophomore years of the undergraduate program are designed to provide the student with a broad background in mathematics, rhetoric, humanities, social sciences, and physical sciences. To achieve this broad background, all University students are required to satisfy the General Education Requirements. It is recommended that Accounting majors complete the General Education Requirements in the freshman-sophomore years. The General Education Requirements cannot be substituted for the Accounting major requirement of 12 hours of electives outside SOM in the junior-senior years. In addition, SOM students are required to take courses in accounting, statistics, computers, and business law. The typical course program for the first two years allows the student to take other elective courses outside SOM. If the student has decided on a career goal, the electives selected may be in accordance with the suggested program of study for that particular career.