Students in the Trulaske College of Business are in either the lower level (undeclared) or the upper level (admitted to an emphasis area). Students entering the Trulaske College of Business usually enter the lower level while they take University general education and business preparation courses. The first two years of all business programs (except international business and accounting) involve the same course sequences. A student typically applies to the upper level at the end of the sophomore year or the beginning of the junior year.