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The mission of the bachelor’s degree program in Accountancy is to serve the needs of students, the accounting profession, and the general business community through teaching, research and service. Within this mission, the department offers students a balanced integrative approach to business education. In this interdisciplinary view, students must have a broad University General Education Program grounded in nonbusiness courses, a strong supporting business acumen, and an interrelated view of accounting to the other departments of business. Specifically, accounting classes synthesize accounting with the financing, investing, and operating functions so that students can develop their critical thinking skills and apply them to making decisions on accounting and other business problems.

Overall, the B.B.A. with a major in Accounting is built on the foundation of technical, interpersonal, and communication skills. This focus allows enhancement of careers and leadership to businesses and government units that would strengthen the economic development of communities, state, and nation. Program objectives for the B.B.A. in Accounting are found here.

Accounting (B.B.A.)

A. University General Education Program (41 hours)

See Graduation from the University for the University General Education Program requirements. Note that MATH 1830, 1421, or 1910 (Mathematics requirement) with a minimum grade of "C",  ECON 2010 and 2020 (Social/Behavioral Sciences requirement) are specified for the B.B.A. degree.

B. College and Degree (B.B.A.) Requirements (42 hours)

Lower Division Business Core Curriculum (12 hours)

No grade below “C” and 2.25 GPA (2.5 for accounting majors) in ECON 2010, ECON 2020 and the following lower division courses

ACCT 2010 Fundamentals of Accounting I (3)

ACCT 2020 Fundamentals of Accounting II (3)

SCMS 2710 Business Analytics-Statistics (3) or MATH 1530 Prob/Statistics/Non Calculus (3)

MIS 2749 Introduction to Business Microcomputer Applications (3)

Upper Division Business Core Curriculum (30 hours)

No grade below "C" and 2.25 GPA in the following courses:

ACCT 3130 Legal, Social, and Political Environment of Business (3)

FIR 3410 Financial Management (3)

MGMT 3110 Organization and Management (3)

MGMT 4710 Strategic Management (3) (Enrollment usually limited to graduating seniors)

MKTG 3010 Principles of Marketing (3)

MGMT 3510 Business Communication (3)

SCMS 3510 Operations Management (3)

SCMS 3711 Business Analytics-Tools (3)

MIS 3210 Critical Thinking in Project Management for Business (3)

Choose One:

ACCT 4625 International Accounting: IFRS vs US GAAP (3); MGMT 4810 International Management (3); MKTG 4530 International Marketing (3); ECON 4350 International Economics (3); FIR 4550 International Finance (3); MGMT 4510 International Business Communication and Negotiation (3); MIS 4310 Global Information Technology (3); ECON 4351 International Monetary Economics: Theory and Policy (3); one course from FIR 4110-4119 (3) when the topic pertains to international business and has been approved in advance by the department chair.

Transfer students are referred to the section Transfer Credit in the College of Business and Economics description.

C. The Major (30 hours)

No grade below "C" and a minimum 2.25 GPA in the major.

30 upper division semester hours in Accounting courses as follows: ACCT 3110, 3120, 3310, 3510, 4020, 4130, 4240, 4250 and 6 hours of accounting elective.

D. Electives (7 hours)

Lower division or upper division courses to bring the total of hours earned to 120.

Accounting Minor

For students whose major is in another college of the University (18 hours): ACCT 2010, 2020, 3110, 3120, 3310,4130.

For students whose major is in a department in The Fogelman College of Business and Economics (12 hours): ACCT 3110, 3120, 3310, 4130.

Typical 4-Year Accounting Sequence:

Freshman Year

ENGL 1010 3 ENGL 1020 3
Humanities/Fine Arts* 3 History* 3
Humanities/Fine Arts* 3 ECON 2020 3
Elective 1-3 MIS 2749 3
MATH 1710 (if needed) 3 MATH 1830, 1421, or 1910 3
Semester Totals 13-15 hrs   15 hrs

Sophomore Year

ACCT 2010 3 ACCT 2020 3
ENGL 2201 or 2202 3 Natural Science* 4
COMM 2381 3 History* 3
Natural Science* 4 ECON 2010 3
SCMS 2710 or MATH 1530 3 Elective 3
Semester Totals 16 hrs   16 hrs    

Junior Year

ACCT 3130 3 ACCT 3120 3
ACCT 3110 3 ACCT 3310 3
ACCT 3510 3 MGMT 3510 3
SCMS 3510 3 MGMT 3110 3
MIS 3210 3 MKTG 3010 3
Semester Totals 15 hrs   15 hrs

Senior Year

ACCT 4130 3 ACCT 4240 3
FIR 3410 3 ACCT elective 3
ACCT elective 3 ACCT 4250 3
ACCT 4020 3 MGMT 4710 3
INTL Bus Elective 3 SCMS 3711 3
Semester Totals 15 hrs   15 hrs

Total Hours: 120-122

Total Hours Required for Graduation: 120

*Must satisfy University General Education Program Requirement