Accounting- 5-Year Bachelor of Business Administration and Master of Science
The James Benjamin Department of Accounting offers a combined 5-year, AACSB-accredited (Association to Advance Collegiate Schools of Business) Professional Program in Accounting. Professional Program graduates receive a Bachelor of Business Administration (BBA) in Accounting and a Master of Science degree within a variety of business disciplines. Students must apply for admission and be accepted into the Professional Program to be eligible.
The objectives of the Professional Program include developing sound conceptual, technical, analytical and communication skills that are required for success in the accounting profession. Many accounting graduates are employed by public accounting firms that provide assurance, tax and other services to all types of organizations. Other accounting graduates pursue careers with business firms and financial institutions, within all levels of government, and as accounting educators.
Upper Level Entry Requirements
Admission to the upper level major of accounting requires satisfactory completion of specific coursework. To review requirements and application procedures see Upper-Level Entry Requirements and Application Procedures.
Lower-Level Business Program (BUAD)
| First Year | ||
|---|---|---|
| Fall | Semester Credit Hours | |
| BUSN 101 | Freshman Business Initiative 1 | 3 |
| MATH 140 | Mathematics for Business and Social Sciences 2 | 3 |
| American history 3 | 3 | |
| Life and physical sciences | 3 | |
| Communication | 3 | |
Select one of the following: | ||
| Public Speaking | ||
| Communication for Technical Professions | ||
| Argumentation and Debate | ||
| Composition and Rhetoric | ||
| Technical and Professional Writing | ||
| Semester Credit Hours | 15 | |
| Spring | ||
| ECON 202 | Principles of Economics | 3 |
| MATH 142 | Business Calculus 4 | 3 |
| American history 3 | 3 | |
| Life and physical sciences | 3 | |
| Social and behavioral sciences | 3 | |
| Semester Credit Hours | 15 | |
| Second Year | ||
| Fall | ||
| ACCT 229 | Introductory Accounting | 3 |
| ECON 203 | Principles of Economics | 3 |
| ISTM 210 | Fundamentals of Information Systems | 3 |
| POLS 206 | American National Government 3 | 3 |
| Communication 1 | 3 | |
Select one of the following: | ||
| Public Speaking | ||
| Communication for Technical Professions | ||
| Argumentation and Debate | ||
| Composition and Rhetoric | ||
| Technical and Professional Writing | ||
| Semester Credit Hours | 15 | |
| Spring | ||
| ACCT 230 | Introductory Accounting | 3 |
| BUSN 203 | Statistical Methods for Business 5 | 3 |
| Creative arts 1 | 3 | |
| Language, philosophy and culture | 3 | |
| Life and physical sciences | 3 | |
| Semester Credit Hours | 15 | |
| Total Semester Credit Hours | 60 | |
| 1 | Refer to the specific major notes below for variations from the Business (lower level) requirements. |
| 2 | MATH 148, MATH 152, MATH 168 and MATH 172 will be accepted in lieu of MATH 140. |
| 3 | For those students under ROTC contract, see Requirement 7 of the "Requirements for a Baccalaureate Degree." |
| 4 | MATH 147, MATH 151 and MATH 171 will be accepted in lieu of MATH 142. |
| 5 |
Management Information Systems: Students intending to major in Management Information Systems must add ISTM 250 Business Programming Logic and Design (3 credits) to second year fall curriculum in Business (lower level). The communication elective can be taken during the third year fall.
Business Honors: Students admitted to Business Honors (1) take BUSN 125 Business Learning Community I (3 credits) in place of BUSN 101 in the first year fall curriculum and (2) must add BUSN 225 Business Competency (3 credits) to the second year spring curriculum in Business (lower level). The creative arts elective can be taken during the third year fall.
Finance: Students intending to major in Finance must add FINC 210 to freshman year curriculum in Business (lower-level). The general elective taken in the fourth year can be reduced by 1 credit.
Upper-Level Accounting Program
| Third Year | ||
|---|---|---|
| Fall | Semester Credit Hours | |
| ACCT 327 | Financial Reporting I | 3 |
| FINC 341 | Business Finance | 3 |
| MGMT 311 | Legal and Social Environment of Business | 3 |
| MKTG 321 | Marketing | 3 |
| International elective 1 | 3 | |
| Semester Credit Hours | 15 | |
| Spring | ||
| ACCT 321 | Professional Development Seminar | 2 |
| ACCT 328 | Financial Reporting II | 3 |
| ACCT 329 | Cost Management and Analysis | 3 |
| ACCT 421 | Critical Communication Skills for Accountants 2 | 2 |
| MGMT 363 | Managing People in Organizations | 3 |
| SCMT 364 | Operations Management | 3 |
| Semester Credit Hours | 16 | |
| Fourth Year | ||
| Fall | ||
| ACCT 405 | Income Tax | 3 |
| ACCT 427 | Accounting and Financial Information Systems | 3 |
| MGMT 312 | Commercial Law for Accountants and Managers 3 | 3 |
| POLS 207 | State and Local Government 4 | 3 |
| General electives 5 | 3 | |
| Semester Credit Hours | 15 | |
| Spring | ||
| ACCT 407 | Auditing 2 | 3 |
| MGMT 466 | Strategic Management 6 | 3 |
| International elective 1 | 3 | |
| General elective 5 | 5 | |
| Semester Credit Hours | 14 | |
| Fifth Year | ||
| Fall | ||
| Graduate coursework 7 | 18 | |
| Semester Credit Hours | 18 | |
| Spring | ||
| Graduate coursework 7 | 18 | |
| Semester Credit Hours | 18 | |
| Total Semester Credit Hours | 96 | |
| Code | Title | Semester Credit Hours |
|---|---|---|
| Master of Science Degree Requirements | 36 | |
| Business Application Modeling 8 | ||
| International Accounting 8 | ||
| Financial Statement Analysis 8 | ||
| Accounting Ethics | ||
| Development of Accounting Thought 8 | ||
| Professional Internship | ||
Track courses 9 | ||
| 1 | Three hours required. A complete list of approved courses is available in the Undergraduate Program Office, Room 238, Wehner Building. In the BBA curricula, the 3 hours of approved international elective courses simultaneously fulfill the University's International and Cultural Diversity Graduation requirement. |
| 2 | This course is an approved writing-designated (W) or oral communication (C) business course. See your academic advisor for additional information. |
| 3 | May also take MGMT 643. |
| 4 | For those students under ROTC contract, see Requirement 7 of the 'Requirements for a Baccalaureate Degree'. |
| 5 | General elective courses are open to any course offered for University credit, except ACCT 209, ACCT 210, ACCT 315, ACCT 316, FINC 409, IBUS 301, ISTM 209, KINE 198, MGMT 209, MGMT 309, MKTG 409, SCMT 309. Additional restrictions may apply: see academic advisor for information. May be taken on a satisfactory/unsatisfactory basis. |
| 6 | May also take MGMT 680. |
| 7 | Students will follow the graduate coursework coordinated by the Professional Program office. |
| 8 | Accounting courses are subject to change based on the track students select. |
| 9 | Track courses are specific to the individual track that is chosen once you are admitted into the Professional Program. Tracks other than Financial Management include Audit, Tax, Tax Technology, Entrepreneurial Leadership, Nonprofit, Management Information Systems, and Marketing. |
No more than 33 hours of accounting courses may be applied toward the undergraduate degree.
See Department of Accounting advisors for more information on the requirements to sit for the CPA examination.
The program includes a total of 156 hours which up to 6 hours could be applied toward both the Bachelor of Business Administration in Accounting and the Master of Science.