Accounting

Bachelor of Business Administration

The Bachelor of Business Administration in Accounting degree prepares students for in-demand careers in public, private, and non-profit environments. Areas emphasized within the accounting discipline include recording and reporting of financial data, understanding tax law and its effect on business decisions, auditing financial statements, and gathering and using data for planning and control within a managerial accounting context. Accounting students will be able to interpret and forecast growth and improve business functions.

Area A: Essential Skills
ENGL 1101English Composition I3
ENGL 1102English Composition II3
Choose one MATH: *3
Intro to Mathematical Modeling
College Algebra
Precalculus Mathematics
Area B: Institutional Options
COMM 1110Fundamentals of Speech *3
One of the following electives:1
Argumentation and Advocacy
Intro to Greek Mythology
Creative Writing
Natural Hazards
Appalachian Hist-Special Topic
Sports Hist & Amer Character
Health and Wellness Concepts
Mystery Fiction in Pop Culture
Political and Social Rhetoric
Christian Fiction/Pop Culture
Race and Ethnicity in America
PRSP Elective (See advisor)
Area C: Humanities/Fine Arts
Choose one to two ENGL course(s):3-6
World Literature I
World Literature II
British Literature I
British Literature II
American Literature I
American Literature II
Intro to Film as Literature
If only one ENGL course chosen, add one of the following:0-3
Art Appreciation
Expressions of Culture I
Expressions of Culture II
Music Appreciation
American Music
Theatre Appreciation
Area D: Science/Mathematics/Technology
Eight Credit Hours of Lab Science Electives:8
Astronomy of the Solar System
and Astronomy of Solar Sys. Lab
Stellar and Galactic Astronomy
and Stellar & Galac. Astronomy Lab
Environmental Studies
Principles of Biology I
Principles of Biology II
Principles of Botany
Entomology
Survey of Chemistry
Principles of Chemistry I
Principles of Chemistry II
Principles of Geology
Historical Geology
Geology & the Environment
Introductory Physics I
Introductory Physics II
Principles of Physics I
Principles of Physics II
One of the following electives: *3-4
Applied Calculus
Calculus and Analytic Geom I
Calculus and Analytic Geom II
Area E: Social Sciences
HIST 2111United States History to 18773
or HIST 2112 United States Hist since 1877
POLS 1101American Government3
ECON 2105Principles of Macroeconomics *3
One of the following electives:3
Intro to Cultural Anthropology
Introduction to Geography
Intro to Human Geography
Intro to Physical Geography
World Civilization to 1500 CE
World Civilization since 1500
United States History to 1877
United States Hist since 1877
Intro to World Religions
Intro to Philosophical Issues
Logic and Critical Thinking
Intro to Political Science
State and Local Government
Comparative Politics
International Relations
Introduction to Psychology
Psychology of Adjustment
Human Development
Introduction to Sociology
Social Problems
Area F: Major Related *
(2.25 Area F GPA required.)
ACCT 2101Principles of Accounting I3
ACCT 2102Principles of Accounting II3
BUSA 2106The Environment of Business3
BUSA 2201Fundamentals of Computer Appli3
BUSA 2850Business Statistics3
ECON 2106Principles of Microeconomics3
Business Core
BUSA 3055Quantitative Analysis Bus Prob3
BUSA 3060Business Law3
BUSA 3070Business Ethics3
BUSA 3301Business Communications3
BUSA 3351International Business3
BUSA 3701Prof Development Seminar1
FINC 3056Principles of Finance3
LSCM 3251Principles of Supply Chain Mng3
MARK 3010Principles of Marketing3
MGIS 3351Principles Mgmt Info Systems3
MNGT 3051Principles of Management3
Accounting Core
ACCT 3100Intermediate Accounting I3
ACCT 3200Intermediate Accounting II3
ACCT 3300Tax Accounting & Reporting I3
ACCT 4100Advanced Accounting3
ACCT 4400Cost Accounting3
ACCT 4701Auditing and Attestation3
Accounting Electives
Choose two Upper Division Accounting electives:6
Forensic Accounting
Accounting Information Systems
Understanding Financial Statem
Govt/Nonprofit Accounting
Tax Accounting & Reporting II
Independent Study in Acct
Special Topics in Accounting
Accounting Internship
Upper Division Business Electives
Select any 3000-4000 level Business course not already required or taken for degree program.3
MATH 4502 is allowed for all business students as an upper division elective.
Senior Requirement +
MNGT 4701Strategic Management3
Physical Education
PHED Activity Elective1
Total Hours122-123

Courses

ACCT 2101. Principles of Accounting I. 3-0-3 Units.

Examines the underlying theory and application of accounting concepts for reporting financial information to outside users. Stresses the relationship between the rules by which financial statements are prepared and the use of financial information for decision making.(F,S,M)
Prerequisites: MATH 1101 or 1111 with a "C" or better.

ACCT 2102. Principles of Accounting II. 3-0-3 Units.

Examines the underlying theory and application of managerial accounting concepts. Stresses the study of financial and non-financial information for use by internal decision makers and the role of managerial accounting in a business environment.(F,S,M)
Prerequisites: ACCT 2101 with a "C" or better.

ACCT 3100. Intermediate Accounting I. 3-0-3 Units.

Studies the concepts and standards for presentation and disclosure of general purpose financial statements in accordance with GAAP. The focus is on financial statement analysis and the theory and issues related to measurement of assets.(F)
Prerequisites: Upper Division Eligibility, ACCT 2101, ACCT 2102 both with a "C" or better.

ACCT 3200. Intermediate Accounting II. 3-0-3 Units.

Focuses on theory and issues related to recognition and measurement of liabilities, stockholders’ equity, and other issues related to financial reporting.(S)
Prerequisites: Upper Division Eligibility, ACCT 3100 with a "C" or better.

ACCT 3300. Tax Accounting & Reporting I. 3-0-3 Units.

Examines the federal taxation of individuals and taxation of property transactions. Tax research and ethics and responsibilities for accounting professionals are also introduced.(F)
Prerequisites: Upper Division Eligibility, ACCT 2101, ACCT 2102, both with a "C" or better.

ACCT 3500. Forensic Accounting. 3-0-3 Units.

A study of the various techniques for preventing, detecting, investigating and resolving occupational fraud.(M)
Prerequisites: Upper Division Eligibility; ACCT 2101 with a "C" or better.

ACCT 3600. Accounting Information Systems. 3-0-3 Units.

A study of human transactions, the accounting cycle, and internal control using a business process approach. The course demonstrates how accounting information is recorded, summarized, and reported in automated systems and emphasizes internal control features necessary to produce accurate and reliable accounting data. Provides exposure to general ledger accounting software.(F)
Prerequisites: Upper Division Eligibility; ACCT 2102 with a "C" or better.

ACCT 3800. Understanding Financial Statem. 3-0-3 Units.

This course focuses on the understanding, interpreting, and analyzing of financial statements for corporations, local governments, and nonprofit organizations.(F,S,M)
Prerequisites: Upper Division Eligibility, ACCT 2102 with a "C" or better.

ACCT 4100. Advanced Accounting. 3-0-3 Units.

Examines special types of transactions and their effect on financial statement presentation. The focus is on business combinations, foreign currency transactions, and other advanced financial reporting topics.(F, M)
Prerequisites: Upper Division Eligibility, ACCT 3200 with a "C" or better.

ACCT 4200. Govt/Nonprofit Accounting. 3-0-3 Units.

Focuses on the concepts and standards for presentation and disclosure of financial statements for governmental entities and nongovernmental not-for-profit entities.(F, M)
Prerequisites: Upper Division Eligibility, ACCT 3100 with a "C" or better.

ACCT 4300. Tax Accounting & Reporting II. 3-0-3 Units.

Explores the federal taxation of business entities, including C corporations, partnerships, S corporations, estates, and trusts. Analyzes the treatment of property transactions within these entities.(S)
Prerequisites: Upper Division Eligibility, ACCT 3300 with a "C" or better.

ACCT 4400. Cost Accounting. 3-0-3 Units.

Focuses on planning, budgeting, performance measures and cost measures in the corporate environment.(S)
Prerequisites: Upper Division Eligibility; ACCT 2101, ACCT 2102 both with a "C" or better.

ACCT 4700. Independent Study in Acct. 0-0-3 Units.

Supervised in-depth individual research and study of one or more current topics in Accounting in conjunction with an associated major project. Students will be required to prepare a formal report and presentation of the research topic and project.(F, S, M)
Prerequisites: Upper Division Eligibility, ACCT 3200 with a "C" or better.

ACCT 4701. Auditing and Attestation. 3-0-3 Units.

Examines auditing procedures, standards, and other attestation issues.(F)
Prerequisites: Upper Division Eligibility, ACCT 3200 with a "C" or better.

ACCT 4800. Special Topics in Accounting. 3-0-3 Units.

Examines current, relevant topics in the field of Accounting. Each special topic course will cover a new current topic.(F, S, M)
Prerequisites: Upper Division Eligibility, ACCT 3100 with a "C" or better.

ACCT 4900. Accounting Internship. 0-0-3 Units.

Provides students with on-site work experience in Accounting through a coordinated academic internship experience with a pre-approved employer. A portfolio chronicling the work experience, a project relating relevant academic literature to the Accounting internship experience, and a final presentation encompassing the entire internship experience are required to receive academic credit.(F,S,M)
Prerequisites: Upper Division Eligibility, ACCT 3100 (Grade "C" or Better), plus an additional 3 credit hours of upper division ACCT, and 3 credit hours of any upper division business course with a "C" or better.