2016-2017 Undergraduate & Graduate Catalog
Bachelor of Business Administration in Accounting
Requirements for the B.B.A.
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 Credits: 3
- ACC 213 - Principles of Managerial Accounting Credits: 3
- BUS 201 - Legal Environment for Business Credits: 3
- BOTH ECO 210 - Introductory Macroeconomics Credits: 3 AND ECO 211 - Introductory Microeconomics (3 credits) OR ECO 200 - Business Economics (3 credits)
- Upper-division economics course (not ECO 490) Credits: 3
- FIN 320 - Managerial Finance Credits: 3
- MGT 268 - Business Processes and Management Information Systems Credits: 3
- MGT 331 - Concepts of Management Credits: 3
- MGT 366 - Operations Management Credits: 3
- MGT 495 - Administrative Policy Credits: 3
- MKT 350 - Marketing Management Credits: 3
Students are required to select one class from the following list. This course may count toward the major or minor if applicable.
- ACC 333 - Corporate Governance and Accounting Ethics Credits: 3
- ECO 440 - Public Economics and Ethics Credits: 3
- FIN 330 - Ethics in Finance Credits: 3
- MGT 340 - Ethics and Business, Social Justice and Sustainability Credits: 3
- MGT 438 - Business Ethics Credits: 3
- MKT 375 - Marketing Ethics Credits: 3
Required Business Electives
Three upper-division Seidman courses are not applied to the major or minor (nine 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. 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 courses, except the internship, on a credit/no credit basis.
Requirements for a Major in Accounting
Accounting majors must complete all requirements for the B.B.A. degree (the business core, three business electives and one ethics requirement course) and take additional credit hours, as follows:
All of the following:
- CIS 150 - Introduction to Computing Credits: 3
- STA 215 - Introductory Applied Statistics Credits: 3
- 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
Quantitative Group - choose one:
- MTH 122 - College Algebra Credits: 3
- MTH 125 - Survey of Calculus Credits: 3
- MTH 201 - Calculus I Credits: 4
- PHI 103 - Logic Credits: 3
- MGT 361 - Management Science 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 non-accounting 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. Students must receive at least a C in ACC 310 to enroll in ACC 311. 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. Taking the intermediate sequence courses ACC 310 and ACC 311 in contiguous semesters is highly recommended. Participation in the study-abroad ACC 330 course is recommended. Internships are strongly encouraged.