例如24个商业学分需要从Financial accounting,at the upper division and beyond introductory level,Cost accounting,Taxation,Audit and attestation,at the upper division获得,21个会计和商业混合学分则需要由6 semester hours(or 4 semester hours at the graduate level)in business law,6 semester hours in finance,3 semester hours in statistics,and 6 semester hours in economics组成。