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Undergraduate Catalog 2008-09


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College of Business


Department of Accounting


Dan Schisler, Chairperson, 3208 Bate Building

BSBA in Accounting

The BSBA in accounting is intended for students who aspire to enter the accounting profession in the private and public sector (e.g., governmental, internal audit, and managerial accounting positions). It is not intended to prepare students for professional certification as a certified public accountant. If professional certification as a certified public accountant is desired, then students should refer to the requirements for the MSA degree program. Students pursuing the BSBA in accounting must earn a minimum grade of C in accounting courses to satisfy any upper-level accounting course prerequisites. Also, to graduate, students must earn a minimum grade of C and a minimum cumulative GPA of 2.0 in all 3000- and 4000-level accounting courses taken. Minimum degree requirement is 123 s.h. of credit as follows:
  1. Foundations curriculum requirements (See Section 4, Foundations Curriculum Requirements for all Baccalaureate Degree Programs), including those listed below - 42 s.h.
    COMM 2420. Business and Professional Communication (3) (F,S,SS) (FC:FA)
    ECON 2113. Principles of Microeconomics (3) (F,S,SS) (FC:SO)
    ECON 2133. Principles of Macroeconomics (3) (F,S,SS) (FC:SO) (P: ECON 2113)
    MATH 1066. Applied Mathematics for Decision Making (3) (F,S,SS) (FC:MA) (P: Appropriate score on mathematics placement test or approval of dept chair)
    PHIL 2274. Business Ethics (3) (WI*) (F,S,SS) (FC:HU) or PHIL 2275. Professional Ethics (3) (WI*) (F,S,SS) (FC:HU)
    PSYC 1000. Introductory Psychology (3) (F,S,SS) (FC:SO)
    SOCI 2110. Introduction to Sociology (3) (F,S,SS) (FC:SO)
  2. Cognates - 6 s.h.
    ENGL 3880. Writing for Business and Industry (3) (WI) (F,S,SS) (P: ENGL 1200)
    MATH 2283. Statistics for Business (3) (F,S,SS) (P: MATH 1065 or 1066 or equivalent)
  3. Business core - 36 s.h.
    ACCT 2401. Financial Accounting (3) (F,S,SS) (P: MATH 1065 or 1066 or 2119 or 2121 or 2171)
    ACCT 2521. Managerial Accounting (3) (F,S,SS) (P: ACCT 2401)
    FINA 2244. Legal Environment of Business (3) (F,S,SS)
    FINA 3724. Financial Management (3) (F,S,SS) (P: ECON 2113; MATH 2283; P/C: ACCT 2521)
    MGMT 3302. Management of Organizations (3) (F,S,SS) (P: ECON 2113, 2133; ACCT 2401)
    MGMT 4842. Strategic Management (3) (WI) (F,S,SS) (P: OMGT 3123; FINA 3724; MKTG 3832; MGMT 3302; declared major in the College of Business; senior standing)
    MIS 2223. Introduction to Computers (3) (F,S,SS)
    MIS 3063. Introduction to Management Information Systems (3) (F,S,SS) (P: MIS 2223)
    MKTG 3832. Marketing Management (3) (F,S,SS) (P: ECON 2113)
    OMGT 3123. Operations and Supply Chain Management (3) (F,S,SS) (P: MATH 2228 or 2283; MIS 2223.)
    OMGT 3223. Business Decision Modeling (3) (F,S,SS) (P: Minimum grade of C in MIS 2223, MATH 1066 or 2119 or 2121 or 2171, 2283)
    Choose one international perspectives course from:
    ACCT 4451. International Accounting (3) (F,S) (P: FINA 3724)
    FINA 4454. International Finance (3) (S) (P: FINA 3724)
    MGMT 3352. International Business (3) (F,S,SS) (P: MGMT 3302)
    MKTG 3852. Cultural Environment of International Business (3) (F,S) (P: Junior standing; completion of a minimum of 3 s.h. in ECON [may be specified by dept])
    MKTG 4992. International Marketing (3) (WI) (F,S) (P: MKTG 3832)
  4. Core - 24 s.h.
    ACCT 3551. Intermediate Accounting I (3) (F,S,SS) (P: ACCT 2521; P/C: FINA 3724)
    ACCT 3561. Intermediate Accounting II (3) (F,S,SS) (P: ACCT 3551)
    ACCT 3621. Cost Accounting (3) (F,S) (P: ACCT 2521)
    ACCT 3851. Accounting Information Systems (3) (F,S) (P/C: ACCT 3551)
    ACCT 4611. Taxation for Decision Making (3) (WI) (F,S) (P: ACCT 3551)
    ACCT 4631. Internal Auditing (3) (F,S) (P: ACCT 3621; ACCT 3851)
    ACCT 4641. Government and Not-for-Profit Accounting (3) (F,S) (P: ACCT 3551)
    ACCT 3731. Advanced Accounting and Nonprofit Accounting (3) (F,S) (P: ACCT 3561)
  5. Leadership and Professional Development - 9 s.h.
    BUSI 1200. Strategy First (3) (F,S,SS)
    BUSI 2200. Leadership 1: Interpersonal and Teamwork Skills (3) (F,S) (P/C: BUSI 1200)
    BUSI 3200. Leadership 2: Professional Development Skills (2) (F,S) (P/C: BUSI 1200)
    BUSI 4200. Leadership 3: Leadership Capstone (1) F,S) (P: BUSI 3200; Senior standing; declared major in College of Business)
    Leadership and Professional Development Portfolio must be completed prior to graduation.
  6. Electives to complete requirements for graduation.