Accounting, Bachelor of Business Administration (B.B.A.)
The Bachelor of Business Administration (BBA) in Accounting provides an in-depth look at Accounting in specialized Accounting courses combined with a broad understanding of business functions, such as management, marketing, and finance. Accounting, which involves summarizing, analyzing, and reporting the effects of business transactions by providing reports to numerous users, is one of the key functions for almost any business. The reports generated by various streams of accounting are invaluable in helping management, as well as external stakeholders, make informed business decisions.
Public Accounting Concentration
The Certified Public Accountant (CPA) is a license awarded to an individual meeting the educational and experience requirements under state law. CPAs provide accounting services to the public. In our Public Accounting Concentration, students can learn the skills to specialize in Auditing, Taxation, Management Consulting Services, Financial Reporting for Corporations, as well as Advisory and Accounting services for businesses.
Management Accounting Concentration
Management Accountants apply their professional knowledge and skill in the preparation and presentation of financial and other decision-oriented information in such a way as to assist managers in formulation of policies and planning and control of the organization’s operations. In our Management Accounting Concentration, students learn the skills to specialize in areas such as Financial Planning and Analysis, Information Management, Treasury, Efficiency Auditing, Marketing, Valuation, Pricing, and Logistics.
Program Requirements
CIP Code: 52.0301
Major
| Code | Title | Hours |
|---|---|---|
| University Graduation Requirements | ||
| Essential Education | 30 | |
| Foundations of Learning | ||
| GSD 101 | Foundations of Learning | 3 |
| Upper division courses (hours are distributed throughout Major/Supporting/Essential Ed/Free Electives categories) | 39 | |
| Major Requirements | ||
| Business Core Courses | ||
| Professional Development Series: | ||
| BUS 200 | Professional Development Two | 1 |
| BUS 300 | Professional Development Three | 1 |
| BUS 400 | Professional Development Four | 1 |
| Nature of Business: | ||
| BUS 101 | Nature of Business | 3 |
| Fundamentals Series: Environment and Tools of Business | ||
| Environment of Business | ||
| BUS 204 | Fundamentals of Business Law and Ethics | 3 |
| Tools of Business | ||
| BUS 206 | Fundamentals of Problem Solving with Excel | 3 |
| BUS 207 | Fundamentals of Interpersonal Business Commmunication | 3 |
| BUS 209 | Fundamentals of Financial and Managerial Accounting | 3 |
| Essential Series: Functions of Business | ||
| BUS 301 | Essentials of Formal Communication | 3 |
| BUS 302 | Essentials of Finance | 3 |
| BUS 303 | Essentials of Org Behav/HR Mgt | 3 |
| BUS 304 | Essentials of MIS | 3 |
| BUS 305 | Essentials of Marketing | 3 |
| BUS 306 | Essentials of Supply Chain Management | 3 |
| Mastery of Business: | ||
| BUS 402 | Integrated Strategic Mgmnt | 3 |
| Supporting Course Requirements | ||
| Fundamentals Series: Environment and Tools of Business | ||
| Element 2A, three hours, and Element 4B, three hours, included above | ||
| Environment of Business | ||
| Fundamentals of Microeconomics (Element 4B) E | ||
| Fundamentals of Macroeconomics (Element 4B) E | ||
| Choose one of the following three options: | ||
| Algebra: Polynomials and Algebra: Functions & Matrices (Element 2A) E | ||
| College Algebra (Element 2A) E | ||
| Applied Calculus (Element 2A) E | ||
| STA 260 | Business Statistics | 3 |
| Major Core | ||
| ACC 251 | Introduction to Accounting Information Systems | 3 |
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 322 | Tax I | 3 |
| or ACC 322S | Tax I | |
| ACC 327 | Cost Accounting | 3 |
| ACC 350 | Accounting Information System Risk and Security | 3 |
| Concentrations | ||
| Students must select one of the following Concentrations: | 12-15 | |
Management Accounting | ||
Public Accounting | ||
| Free Electives | 12-15 | |
Management Accounting | ||
Public Accounting | ||
| Total Hours | 120 | |
- E
Course also satisfies an Essential Education element. Hours are included within the 30 hr. Essential Education Requirement above.
Management Accounting Concentration
| Code | Title | Hours |
|---|---|---|
| Concentration Courses | ||
| ACC 527 | Advanced Management Accounting Seminar | 3 |
| ACC 555 | Accounting Analytics | 3 |
| FIN 301 | Corporate Finance | 3 |
| FIN 410 | Financial Analysis and Valuation | 3 |
| Choose three hours from the following: | 3 | |
| Applied Learning in Accounting | ||
| Government and Not-For-Profit Accounting | ||
| Taxation of Corporations | ||
| Money and Banking | ||
| Supply Chain Planning | ||
Other upper-level course approved by advisor | ||
| Total Hours | 15 | |
Public Accounting Concentration
| Code | Title | Hours |
|---|---|---|
| Concentration Courses | ||
| ACC 441 | Auditing I | 3 |
| Choose nine hours from the following: | 9 | |
| Applied Learning in Accounting (maximum of three hours toward concentration requirements) | ||
| Accounting Theory | ||
| Legal Aspects of Accounting | ||
| Independent Study | ||
| International Accounting and Combinations | ||
| Government and Not-For-Profit Accounting | ||
| Taxation of Corporations | ||
| Forensic Accounting | ||
| Advanced Management Accounting Seminar | ||
| Accounting Analytics | ||
| Special Topics in Accounting:__ | ||
Any other course approved by advisor | ||
| Total Hours | 12 | |
Key:
- E
Course satisfies an Essential Education element.
- *
Course must be taken in semester indicated.
Upper division courses: All students are required to have a minimum of 39 hrs. upper division (300-level or above) courses distributed throughout Major/Supporting/Essential Ed/Free Electives categories.
Accounting B.B.A. - Management Accounting Concentration
| First Year | ||
|---|---|---|
| First Semester | Hours | |
| GSD 101 | Foundations of Learning | 3 |
| BUS 101 | Nature of Business * | 3 |
| ENG 101 | Reading, Writing, and Rhetoric (E-1A) E* | 3 |
| MAT 112A & MAT 112B |
Algebra: Polynomials (E-2A) E or College Algebra or Applied Calculus |
3 |
| E-3A (Arts) | 3 | |
| Hours | 15 | |
| Second Semester | ||
| BUS 209 | Fundamentals of Financial and Managerial Accounting | 3 |
| ENG 102 | Research, Writing, and Rhetoric (E-1B) E * | 3 |
| CMS 100 or CMS 210 |
Introduction to Human Communication (E-1C) E * or Public Speaking |
3 |
| E-2B (Natural Science) E | 3 | |
| E-3B (Humanities) E | 3 | |
| Hours | 15 | |
| Second Year | ||
| First Semester | ||
| ACC 251 | Introduction to Accounting Information Systems | 3 |
| BUS 200 | Professional Development Two * | 1 |
| BUS 206 | Fundamentals of Problem Solving with Excel | 3 |
| BUS 207 | Fundamentals of Interpersonal Business Commmunication | 3 |
| ECO 230 | Fundamentals of Microeconomics (E-4B) E * | 3 |
| E-4A (Historical & Global Dimensions) E | 3 | |
| Hours | 16 | |
| Second Semester | ||
| BUS 204 | Fundamentals of Business Law and Ethics | 3 |
| BUS 301 | Essentials of Formal Communication | 3 |
| BUS 304 | Essentials of MIS | 3 |
| ECO 231 | Fundamentals of Macroeconomics (Flex Elective Element) E | 3 |
| STA 260 | Business Statistics | 3 |
| Hours | 15 | |
| Third Year | ||
| First Semester | ||
| BUS 300 | Professional Development Three * | 1 |
| BUS 302 | Essentials of Finance | 3 |
| BUS 303 | Essentials of Org Behavior and Human Resource Management | 3 |
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 327 | Cost Accounting | 3 |
| Free Elective | 3 | |
| Hours | 16 | |
| Second Semester | ||
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 322 or ACC 322S |
Tax I or Tax I |
3 |
| ACC 350 | Accounting Information System Risk and Security | 3 |
| BUS 305 | Essentials of Marketing | 3 |
| FIN 301 | Corporate Finance * | 3 |
| Hours | 15 | |
| Fourth Year | ||
| First Semester | ||
| BUS 400 | Professional Development Four | 1 |
| FIN 410 | Financial Analysis and Valuation * | 3 |
| BUS 306 | Essentials of Supply Chain Management | 3 |
| ACC 555 | Accounting Analytics Fa | 3 |
| Free Elective | 3 | |
| Hours | 13 | |
| Second Semester | ||
| ACC 527 | Advanced Management Accounting Seminar Sp | 3 |
| Accounting Elective | 3 | |
| BUS 402 | Integrated Strategic Mgmnt * | 3 |
| Free Elective | 6 | |
| Hours | 15 | |
| Total Hours | 120 | |
Accounting B.B.A. - Public Accounting Concentration
| First Year | ||
|---|---|---|
| First Semester | Hours | |
| GSD 101 | Foundations of Learning | 3 |
| BUS 101 | Nature of Business * | 3 |
| ENG 101 | Reading, Writing, and Rhetoric (E-1A) E* | 3 |
| MAT 112A & MAT 112B & MAT 114 or MAT 211 |
Algebra: Polynomials (E-2A) E or Applied Calculus |
3 |
| E-3A (Arts) E | 3 | |
| Hours | 15 | |
| Second Semester | ||
| BUS 209 | Fundamentals of Financial and Managerial Accounting | 3 |
| ENG 102 | Research, Writing, and Rhetoric (E-1B) E * | 3 |
| CMS 100 or CMS 210 |
Introduction to Human Communication (E-1C) E or Public Speaking |
3 |
| E-2B (Natural Sciences) E | 3 | |
| E-3B (Humanities) E | 3 | |
| Hours | 15 | |
| Second Year | ||
| First Semester | ||
| ACC 251 | Introduction to Accounting Information Systems | 3 |
| BUS 200 | Professional Development Two * | 1 |
| BUS 206 | Fundamentals of Problem Solving with Excel | 3 |
| E-4A (Historical & Global Dimensions) E | 3 | |
| BUS 207 | Fundamentals of Interpersonal Business Commmunication | 3 |
| ECO 230 | Fundamentals of Microeconomics (E-4B) E | 3 |
| Hours | 16 | |
| Second Semester | ||
| BUS 204 | Fundamentals of Business Law and Ethics | 3 |
| BUS 301 | Essentials of Formal Communication | 3 |
| BUS 304 | Essentials of MIS | 3 |
| ECO 231 | Fundamentals of Macroeconomics (Flex Elective Element) E | 3 |
| STA 260 | Business Statistics | 3 |
| Hours | 15 | |
| Third Year | ||
| First Semester | ||
| ACC 301 | Intermediate Accounting I | 3 |
| ACC 327 | Cost Accounting | 3 |
| BUS 300 | Professional Development Three * | 1 |
| BUS 302 | Essentials of Finance | 3 |
| BUS 303 | Essentials of Org Behavior and Human Resource Management | 3 |
| Hours | 13 | |
| Second Semester | ||
| ACC 302 | Intermediate Accounting II | 3 |
| ACC 322/322S | Tax I | 3 |
| ACC 350 | Accounting Information System Risk and Security | 3 |
| BUS 305 | Essentials of Marketing (Free Elective) | 3 |
| Free Elective | 3 | |
| Hours | 15 | |
| Fourth Year | ||
| First Semester | ||
| Accounting Major Electives | 6 | |
| BUS 306 | Essentials of Supply Chain Management | 3 |
| BUS 400 | Professional Development Four * | 1 |
| Free Elective | 6 | |
| Hours | 16 | |
| Second Semester | ||
| Accounting Elective | 3 | |
| ACC 441 | Auditing I | 3 |
| BUS 402 | Integrated Strategic Mgmnt | 3 |
| Free Elective | 6 | |
| Hours | 15 | |
| Total Hours | 120 | |
