2010-2011 Undergraduate & Graduate Catalog

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Bachelor of Business Administration in Accounting

• Requirements for the B.B.A.
• Requirements for a Major in Accounting

Requirements for the B.B.A.

Cognate Degree Requirements

• CIS 150 - Introduction to Computing (3 credits)
• BOTH ECO 210 - Introductory Macroeconomics (3 credits) AND ECO 211 - Introductory Microeconomics (3 credits) OR ECO 200 - Business Economics (3 credits)
• Upper-division economics course (not ECO 490) Credits: 3
• STA 215 - Introductory Applied Statistics (3 credits)
• Quantitative Group -- choose one:
  MTH 122 - College Algebra (3 credits)
  MTH 125 - Survey of Calculus (3 credits)
  MTH 201 - Calculus I (5 credits)
  PHI 103 - Logic (3 credits)
  MGT 361 - Management Science (3 credits)

Core Courses

All business core courses acquaint you with various fields in business and help you learn to communicate, to interact, and to assume responsible positions in your chosen field.

For a major in business administration, you must complete the following courses:

• ACC 212 - Principles of Financial Accounting (3 credits)
• ACC 213 - Principles of Managerial Accounting (3 credits)
• BUS 201 - Legal Environment for Business (3 credits)
• FIN 320 - Managerial Finance (3 credits)
• MGT 268 - Introduction to Management Information Systems (3 credits)
• MGT 331 - Concepts of Management (3 credits)
• MGT 366 - Operations Management (3 credits)
• MGT 495 - Administrative Policy (3 credits)
• MKT 350 - Marketing Management (3 credits)

Students are required to select one class from the following list. This course may count toward the major, minor, or cognates if applicable.

• ACC 333 - Corporate Governance and Accounting Ethics (3 credits)
• ECO 440 - Public Economics and Ethics (3 credits)
• FIN 330 - Ethics in Finance (3 credits)
• MGT 340 - Business, Social Change and Ethics (3 credits)
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• MKT 375 - Marketing Ethics (3 credits)

Required Business Electives

Three upper-division Seidman courses are not applied to the major, minor, or cognate (9 credits total). However, these courses can be applied toward a second business major.

Electives

Students may elect nonbusiness or business courses to fulfill their elective course requirements. However, at least 60 hours of the total program must be in nonbusiness courses. Students may apply up to six hours of internship and independent research credit, in any combination, toward their degree requirements. Business majors may not take any of the major or cognate courses, except the internship, on a credit/no credit basis. Lower-division economics courses and economics courses used in the B.B.A. cognate are counted as nonbusiness credit.

Requirements for a Major in Accounting

Accounting majors must complete all requirements for the B.B.A. degree (the business core, the cognate requirements, three business electives and one ethics requirement course) and take an additional 19 credit hours, as follows:

All of the following:

• ACC 240 - Financial Accounting Applications Credits: 1
• ACC 310 - Intermediate Accounting I Credits: 3
• ACC 311 - Intermediate Accounting II Credits: 3
• ACC 321 - Cost Strategy and Decision Making Credits: 3
• ACC 340 - Accounting Systems Credits: 3

One of the following two courses:

• ACC 317 - Individual Income Taxation Credits: 3
• ACC 318 - Entity Taxation Credits: 3

And one of the following two courses:

• ACC 413 - Internal Auditing Credits: 3
• ACC 414 - Auditing Theory and Practice Credits: 3

Additional Requirements

A minimum of 90 hours of the total hours required for the degree must be in nonaccounting courses. The required course from the auditing group of 413 or 414 will be waived for students who have completed ACC 614 with a grade of 3.0 or higher.

In order to graduate, accounting students must achieve a 2.5 minimum GPA for upper-division accounting courses. If the GPA for upper-division accounting courses falls below 2.5 (after nine hours are completed), the student will not be permitted to take additional upper-division accounting courses. However, such students may repeat upper-division accounting courses for which they received a low grade. Only upper-division accounting courses in which the student has earned a C- or better may be used to satisfy requirements for an accounting degree. Accounting students must also meet other requirements of the undergraduate business program.

Students entering the accounting program are expected to have a basic knowledge of spreadsheets before enrollment in upper-division accounting courses. Participation in the study abroad ACC 330 course is recommended. Internships are strongly encouraged.

Specific requirements for the CPA certification can be obtained by visiting the Michigan State Board of Accountancy website at www.michigan.gov/lara or www.nasba.org/nasbaweb.nsf/exam. Specific requirements for the CMA certificate can be obtained by visiting the Institute of Management Accountants website at www.imanet.org.