Figure 2
The flowchart begins with two introductory level courses: Principles of Financial Accounting and Foundation of Business Technologies. These courses lead to four intermediate level courses: Managerial Accounting, Intermediate Accounting, Business Analytics, and Accounting Programming Fundamentals. The intermediate level courses then lead to three advanced level courses: Financial Auditing, Advanced Financial and Governmental Accounting, and Financial Statement Analysis. Financial Auditing leads to Taxation Accounting, while Advanced Financial and Governmental Accounting leads to Blockchain Accounting.Proposed undergraduate course sequence. Source: Developed by author