Aug 24, 2025

Undergraduate Catalog 2025-2026

Business Administration : Accounting Concentration, BS

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The College of Business offers a program leading to the Bachelor of Science degree in Business Administration, with a professional concentration in Accounting.

Accounting programs prepare individuals to be professional accountants, auditors, budget analysts, tax accountants, and to provide financial management services to individuals, businesses, and/or corporations (profit and not-for-profit). Although the areas are not entirely distinct, accounting can be divided into two major fields: financial accounting, which emphasizes the preparation and analysis of financial information, and managerial accounting, which emphasizes the decision-making process based on accounting data.

The accounting student explores the fundamentals of accounting in two introductory courses and completes a ten-course sequence of higher-level courses that cover financial accounting theory, cost accounting, auditing, advanced accounting topics, federal income tax, business law, and accounting information systems.

The typical accounting graduate enters the profession as a staff accountant in a public accounting firm, corporation, or governmental unit. Students may aspire to positions such as senior accountant, manager, controller, comptroller, or partner of a CPA firm.

Program Assessment

In addition to the assessment requirements for all Business majors, students concentrating in Accounting are expected to fulfill the following assessment requirements:

Capstone Analysis: A comprehensive examination will be administered in ACCT 4317 - Auditing. The purpose of the examination is to assess student learning of general financial accounting principles, simple computations, and cost accounting principles.

Assessment results will be used to evaluate the quality of learning within the Accounting program, and serve as the basis for any future revisions in the curriculum.

General Education Requirements (36 credit hours)

Core Requirements (12 credit hours)

General Requirements (24 credit hours)

(9) Credit hours in Fine Arts/Humanities

(6 credits Fine Art and 3 credits Humanities);

(9) Credit hours of Social Science

ECON 1010 - Prin of Econ I Credit Hours: 3
ECON 1020 - Prin Econ II:Microec Credit Hours: 3

and 3 additional credits in other social science courses:

select from:

AFAM 1000 - Introduction to African American Studies Credit Hours: 3
AFAM 1020 - Cultural Diversity and the American Experience Credit Hours: 3
ANTH 1010 - Introduction to Cultural Anthropology Credit Hours: 3
ANTH 2010 - Global Cultures Credit Hours: 3
GEOG 1000 - Society/Environment Credit Hours: 3
GEOG 1100 - Global Diversity Credit Hours: 3
GEOG 2200 - Geospatial Reasoning Credit Hours: 3
HIST 1200 - World History I: Introduction to the Ancient and Medieval Worlds Credit Hours: 3
HIST 1210 - World History II: Creating the Modern World Credit Hours: 3
LIMS 1100
SOC 1200 - Race & Ethnicity Credit Hours: 3
SOC 1250 - Diversity US Soc Credit Hours: 3
WS 2000 - Introduction to Women’s Studies Credit Hours: 3

(6) Credit hours in Physical/Life Sciences:

(1 course must include a lab).

Embedded Courses (no additional credit hours)

Critical Thinking and Diversity

Supporting courses required for the Business major (9 credit hours)

ENG 2790 - Business Writing Credit Hours: 3
MATH 1400 - Basic Calculus Credit Hours: 3
PHIL 2520 - Business Ethics Credit Hours: 3

COB Core Curriculum (45 credit hours)

ACCT 2110 - Introduction to Financial Accounting Credit Hours: 3
ACCT 2111 - Introduction to Managerial Accounting Credit Hours: 3
ACCT 2291 - Business Law I Credit Hours: 3
FIN 3630 - Financial Principles and Modeling Credit Hours: 3
FIN 3680 - Investments Credit Hours: 3
INSY 1370 - Microcomputer Applications in Business Credit Hours: 3
INSY 3200 - Bus Problem Solving Credit Hours: 3
INSY 4200 - Proj Mgmt Prin & Prac Credit Hours: 3
MGMT 1020 - Professionalism and Leadership Credit Hours: 3
MGMT 3010 - Prin of Mgmt Credit Hours: 3
MGMT 3240 - Production Management Credit Hours: 3
MGMT 4850 - Internatnl Business Credit Hours: 3
MGMT 4890 - Business Policy and Strategy Credit Hours: 3
MKTG 3110 - Prin of Mktg Credit Hours: 3
QBA 3500 - Business Statistics Credit Hours: 3

Accounting Option Electives (24 credit hours)

Select from

ACCT 2120 - Cost Accounting Credit Hours: 3
ACCT 3213 - Intermediate Accounting I Credit Hours: 3
ACCT 3214 - Intermediate Accounting II Credit Hours: 3
ACCT 3292 - Business Law II Credit Hours: 3
ACCT 3293 - Federal Income Tax Credit Hours: 3
ACCT 3319 - Accounting for Non-Profit Organizations Credit Hours: 3
ACCT 4315 - Advanced Accounting Credit Hours: 3
ACCT 4317 - Auditing Credit Hours: 3

4-Year Plan

Student-centric Sequencing by Term (Degree Plan).
Consult with your academic advisor for support.

Year 1

Fall Year 1 - Option 1

BIOL 1070 - Biological Science Survey I Lecture and Laboratory Credit Hours: 3
ECON 1010 - Prin of Econ I Credit Hours: 3
ENG 1230 - Writers’ Workshop I Lecture and Laboratory Credit Hours: 3
MATH 1195 - Coll Alg Lab Credit Hours: 2
MATH 1200 - College Algebra Credit Hours: 3
INSY 1370 - Microcomputer Applications in Business Credit Hours: 3

Fall Year 1 - Option 2

BIOL 1070 - Biological Science Survey I Lecture and Laboratory Credit Hours: 3
ECON 1010 - Prin of Econ I Credit Hours: 3
ENG 1270 - Composition I Credit Hours: 3
MATH 1200 - College Algebra Credit Hours: 3
INSY 1370 - Microcomputer Applications in Business Credit Hours: 3

Spring Year 1 - Option 1

CMAT 1140 - Business Based Communication Credit Hours: 3
ECON 1020 - Prin Econ II:Microec Credit Hours: 3
ENG 1240 - Writers’ Workshop II Lecture and Laboratory Credit Hours: 3
MATH 1400 - Basic Calculus Credit Hours: 3
MGMT 3010 - Prin of Mgmt Credit Hours: 3

Spring Year 1 - Option 2

CMAT 1140 - Business Based Communication Credit Hours: 3
ECON 1020 - Prin Econ II:Microec Credit Hours: 3
ENG 1280 - Composition II Credit Hours: 3
MATH 1400 - Basic Calculus Credit Hours: 3
MGMT 3010 - Prin of Mgmt Credit Hours: 3

Year 2

Fall Year 2

ENG 2790 - Business Writing Credit Hours: 3
PHIL 2520 - Business Ethics Credit Hours: 3
ACCT 2110 - Introduction to Financial Accounting Credit Hours: 3
INSY 3200 - Bus Problem Solving Credit Hours: 3
MKTG 3110 - Prin of Mktg Credit Hours: 3

Spring Year 2

Social Science / Diversity Course Credits / Units: 3
PH S - Physical Science Course (with Lab) Credits / Units: 3
ACCT 2111 - Introduction to Managerial Accounting Credit Hours: 3
FIN 3630 - Financial Principles and Modeling Credit Hours: 3
MGMT 1020 - Professionalism and Leadership Credit Hours: 3

Year 3

Fall Year 3

Fine Art / Humanity Course Credits / Units: 3
ACCT 2120 - Cost Accounting Credit Hours: 3
ACCT 2291 - Business Law I Credit Hours: 3
ACCT 3213 - Intermediate Accounting I Credit Hours: 3
FIN 3680 - Investments Credit Hours: 3

Spring Year 3

Fine Art / Humanity Course Credits / Units: 3
ACCT 3214 - Intermediate Accounting II Credit Hours: 3
ACCT 3292 - Business Law II Credit Hours: 3
MGMT 3240 - Production Management Credit Hours: 3
QBA 3500 - Business Statistics Credit Hours: 3

Year 4

Fall Year 4

Fine Art / Humanity Course Credits / Units: 3
MGMT 4850 - Internatnl Business Credit Hours: 3
ACCT 3293 - Federal Income Tax Credit Hours: 3
ACCT 3319 - Accounting for Non-Profit Organizations Credit Hours: 3
ACCT 4315 - Advanced Accounting Credit Hours: 3

Spring Year 4

ACCT 4317 - Auditing Credit Hours: 3
INSY 4200 - Proj Mgmt Prin & Prac Credit Hours: 3
MGMT 4890 - Business Policy and Strategy Credit Hours: 3
Accounting Elective I Credits / Units: 3
Accounting Elective II Credits / Units: 3

Accounting Option Electives (6 credit hours)

Select from:

Any 3000-level or 4000-level ACCT course not required in the major area.
FIN 3640 - Intro Fin Derivtves Credit Hours: 3
FIN 3650 - Intl Finance Credit Hours: 3
FIN 3690 - Corporate Finance Credit Hours: 3
FIN 4700 - Finance Seminar Credit Hours: 3
FIN 4990 - Ind Stdy&Sp/Prob Credit Hours: 3
BLP 3207 - Business Laboratory Internship I Credit Hours: 3
BLP 3208 - Business Laboratory Internship II Credit Hours: 3
BLP 3209 - Business Laboratory Internship III Credit Hours: 3
BLP 3210 - Business Laboratory Internship IV Credit Hours: 6