2016-2017 Department of Accounting & Economics

Bachelor of Science in Business Administration in Accounting

Since the inception of the program in 1959, accounting graduates have established careers in every segment of the business world. Employment opportunities range from national, regional, and local public accounting firms to corporations, sole proprietorships, and national state and local government entities. The accounting profession offers a promising future for men and women who are comfortable in meeting people, expressing themselves, working in changing environments, and who possess an inquiring and logical thought process.

Learning Goals for Accounting Major:

1. Students will be able to demonstrate knowledge of current accounting practices and theory and be conversant in the language of business.
2. Students will be able to demonstrate the ability to think critically about accounting topics.
3. Students will demonstrate the ability to communicate accounting information effectively, both orally and in writing.
4. Students will be able to demonstrate competency in current accounting information technology.
5. Students will be able to demonstrate competency in ethical business and accounting decision making.

Holding the licensure designation as a Certified Public Accountant is viewed as evidence of a professional quality in the discipline of accounting. CPAs are viewed by the business world as individuals who possess a professional knowledge of accounting principles and concepts and have the experiences necessary to make proper application of those principles and concepts. Students who desire to pursue this professional designation can complete the curriculum which will provide them with the necessary academic background to permit the graduate to sit for the uniform certified public accountant examination.

The goal of many students is a career in private accounting rather than public accounting. Professional designations such as Certified Management Accountant (CMA) and Certified Internal Auditor (CIA) are earned by completing examinations offered by their respective professional associations. Accounting majors who desire to complete those certification processes may complete a course of study which will enable them to be a candidate for those professional examinations.

Professional Examination Requirements

All students who, upon graduation, plan to sit for a professional examination (CPA, CMA, CIA) should consult with an accounting faculty member concerning specific course requirements of the respective examination. The requirements should be considered in planning the student’s course of study while completing the degree.

The following curriculum in accounting leads to a Bachelor of Science in Business Administration degree with a major in accounting.

Curriculum

The matrix below is a sample plan for all coursework required for this program.

•  Freshman

  Fall		Spring
  ENGL 1013 Composition I1	3	ENGL 1023 Composition II1	3
  MATH 1113 College Algebra2	3	Science with Lab1	4
  BUAD 1111 Introduction to Business	1	MATH 2223 Quantitative Business Analysis2	3
  BUAD 2003 Business Information Systems	3	COMM 2173 Business and Professional Speaking	3
  Elective	5	Elective	2
  Total Hours	15	Total Hours	15

•  Sophomore

  Fall		Spring
  ECON 2003 Principles of Economics I	3	ECON 2013 Principles of Economics II	3
  Science with Lab1	4	Fine Arts & Humanities1	3
  BDA 2003 Business Problem Solving	3	U.S. History/Government1	3
  BUAD 2053 Business Statistics	3	BLAW 2033 Legal Environment of Business	3
  ACCT 2003 Accounting Principles I	3	ACCT 2013 Accounting Principles II	3
  Total Hours	16	Total Hours	15

•  Junior

  Fall		Spring
  Fine Arts & Humanities1	3	ECON 3003 Money and Banking	3
  MGMT 3003 Management and Organizational Behavior	3	MGMT 3103 Operations Management	3
  BUAD 3023 Business Communication	3	ACCT 3013 Intermediate Accounting II	3
  ACCT 3003 Intermediate Accounting I	3	ACCT 3023 Accounting Information Systems	3
  ACCT 3043 Federal Taxes I	3	ACCT 3053 Federal Taxes II	3
  Total Hours	15	Total Hours	15

•  Senior

  Fall		Spring
  MKT 3043 Principles of Marketing	3	FIN 3063 Business Finance	3
  ACCT 4003 Advanced Accounting I	3	MGMT 4083 Business Policy	3
  ACCT 4033 Auditing	3	ACCT 4013 Advanced Accounting II	3
  Elective	5	ACCT 4023 Cost Accounting	3
  		Elective	3
  Total Hours	14	Total Hours	15

¹See appropriate alternatives or substitutions in “General Education Requirements”.
²Students who have two years of high school algebra with a grade of “C” or better and a math ACT score of 22 or above may omit College Algebra and enroll directly in MATH 2223 Quantitative Business Analysis, Quantitative Business Analysis. If omitted, an additional 3 hours of electives will be required. Students considering graduate school are advised to use free elective hours to take MATH 2914 Calculus I.