Accounting, Bachelor of Business Administration with a Concentration in Public Accounting (B.B.A.)
Accounting is one of the key functions for almost any business. Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing, analyzing, and reporting these transactions to oversight agencies, regulators, and tax collection entities. The reports generated by various streams of accounting, such as cost accounting and management accounting, are invaluable in helping management make informed business decisions.
Public Accounting Concentration
Certified Public Accountant (CPA) is a license awarded to an individual meeting the educational and experience requirement 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, Forensic Accounting, Litigation Support, Financial Planning, and Business Valuation.
Certificate in Accounting
The Certificate in Accounting is designed to prepare individuals who have a bachelor’s degree, but not in Accounting, for entry into the Public Accounting profession. Our Certificate in Accounting program satisfies the Kentucky State requirement that individuals taking the CPA Exam have a bachelor’s degree in accounting or the equivalent. Graduates with a Certificate in Accounting from EKU have been accepted by the Kentucky State Board of Accountancy as having the equivalent of an Accounting degree.
Program Requirements
CIP Code: 52.0301
Summary Checklist for General Education
| Code | Title | Hours |
|---|---|---|
| Element 1 | ||
| A: Written Communication | 3 | |
| B: Written Communication | 3 | |
| C: Oral Communication | 3 | |
| Element 2 | ||
| Quantitative Reasoning | 3 | |
| Element 3 | ||
| A: Arts | 3 | |
| B: Humanities | 3 | |
| Element 4 | ||
| Natural Sciences | 6 | |
| Element 5 | ||
| A: Historical Science | 3 | |
| B: Social Behavioral Science | 3 | |
| Element 6 | ||
| Diversity of Perspectives Experiences | 6 | |
| Total Hours | 36 | |
Students are expected to complete Elements 1 and 2 within their first 60 hours of college credit.
Major
| Code | Title | Hours |
|---|---|---|
| University Graduation Requirements | ||
| General Education | 36 | |
| Student Success Seminar | ||
| BUS 100 | Professional Development One | 1 |
| Upper division courses (42 hrs. distributed throughout Major/Supporting/Gen Ed/Free Electives categories) | ||
| 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 | Fund of Prob Solving w Excel | 3 |
| BUS 207 | Fund of Interpersonal Bus Comm | 3 |
| BUS 209 | Fundamentals of Financial and Managerial Accounting | 3 |
| Essential Series: Functions of Business | ||
| BUS 301W | Essentials of Formal Communication | 3 |
| or BUS 301 | Essentials of Formal Communication | |
| 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 Mgt | 3 |
| Mastery of Business: | ||
| BUS 402 | Integrated Strategic Mgmnt | 3 |
| Supporting Course Requirements | ||
| Fundamentals Series: Environment and Tools of Business | ||
| Element 2, three hours, and Element 5B, three hours, included above | ||
| Environment of Business | 3 | |
| Fundamentals of Microeconomics (Element 5B) G | ||
| Fundamentals of Macroeconomics | ||
| Choose one of the following three options: | ||
| Algebra: Polynomials (Element 2 and) G | ||
| And | ||
| Algebra: Functions & Matrices (Element 2) G | ||
| Or | ||
| College Algebra (Element 2) G | ||
| Or | ||
| Applied Calculus (Element 2) G | ||
| Choose one of the following: | 3-4 | |
| Business Statistics | ||
| Applied Statistics | ||
| 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 Systems and Analytics | 3 |
| Concentrations | ||
| Students must select one of the following Concentrations: | ||
Management Accounting | ||
| Public Accounting | 12 | |
| Free Electives | ||
Management Accounting | ||
| Public Accounting | 7-8 | |
| Total Hours | 120 | |
- G
Course also satisfies a General Education element. Hours are included within the 36 hr. General Education Requirement above.
Concentration
| Code | Title | Hours |
|---|---|---|
| Concentration Courses | ||
| ACC 441 | Auditing I | 3 |
| Choose from nine hours of 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 | ||
| Special Topics in Accounting:__ | ||
Any other course approved by advisor | ||
| Total Hours | 12 | |