2024-2025 Undergraduate & Graduate Catalog
Bachelor of Business Administration in Accounting
Website: gvsu.edu/accounting
Accreditation
All BBA programs are accredited by the Association to Advance Collegiate Schools of Business (AACSB).
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, interact, and assume responsible positions in your chosen field.
For the B.B.A., 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)
- BOTH ECO 210 - Introductory Macroeconomics (3 credits) AND ECO 211 - Introductory Microeconomics (3 credits)
- Upper-division economics course (not ECO 490) Credits: 3
- FIN 320 - Managerial Finance (3 credits)
- MGT 268 - Business Processes and Management Information Systems (3 credits)
- MGT 331 - Managing People and Organizations (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 or minor if applicable. Note: While B.B.A. requires one from the following list, accounting majors are required to take ACC 333 (see Requirements for a Major in Accounting).
- 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 - Ethics and Business, Social Justice, and Sustainability (3 credits)
- MGT 438 - Business Ethics (3 credits)
- MKT 375 - Marketing Ethics (3 credits)
Required Business Electives
Three upper-division business courses are not applied to the major or minor (nine credits total). However, these courses can be applied toward a second business major if one is declared.
With permission, qualifying accounting majors who will otherwise exceed the minimum 120-credit requirement for the B.B.A. can fulfill this requirement by enrolling in 500-/600- level graduate accounting courses. Such qualifying students will have: 1) completed ACC 310, ACC 311, and ACC 340 with a grade of B or better; 2) no more than 35 credits left to complete their undergraduate degree requirements; 3) a cumulative GPA of at least 3.0; and 4) a GMAT score of at least 500 (or qualify for a GMAT waiver).
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:
- STA 215 - Introductory Applied Statistics (3 credits)
- ACC 240 - Financial Accounting Applications (1 credit)
- ACC 310 - Intermediate Accounting I (3 credits)
- ACC 311 - Intermediate Accounting II (3 credits)
- ACC 321 - Cost Strategy and Decision Making (3 credits)
- ACC 333 - Corporate Governance and Accounting Ethics (3 credits)
- ACC 340 - Accounting Systems (3 credits)
Quantitative group - choose one:
- MTH 122 - College Algebra (3 credits)
- MTH 125 - Survey of Calculus (3 credits)
- MTH 201 - Calculus I (4 credits)
- PHI 103 - Logic (3 credits)
- MGT 361 - Management Science (3 credits)
One of the following two courses:
AND one of the following two courses:
The required course from the auditing group (ACC 413 or ACC 414) will be waived for students who have completed ACC 513 or ACC 514 with a grade of 3.0 or higher.
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 and study abroad courses, on a credit/no credit basis.
Additional Requirements
To graduate, these requirements must be met:
- Accounting students must achieve a 2.5 minimum GPA for upper-division accounting courses.
- Students must receive at least a B- in ACC 240 to enroll in ACC 310 and 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 the 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. Internships are strongly encouraged.
Suggested Order of Coursework in Accounting
Year 1:
Fall
- Historical Analysis (GE) (3 credits)
- Social & Behavioral Science, Non-ECO (GE) (3 credits)
- Philosophy & Literature (GE) (3 credits)
- Physical Science without Lab (GE) (3 credits)
- U.S. Diversity (GE) (3 credits)
Winter
- Life Science with Lab (GE) (4 credits)
- MTH 110 - Algebra (4 credits) or Placement Test
- WRT 150 - Strategies in Writing (4 credits) or WRT 120 (Fall) (3 credits) and WRT 130 (Winter) (3 credits)
- Arts (GE) (3 credits)
Year 2:
Fall
- Quantitative Group (MTH 122 or PHI 103) (3 credits)
- ACC 212 - Principles of Financial Accounting (3 credits)
- BUS 201 - Legal Environment for Business (3 credits)
- ECO 211 - Introductory Microeconomics (3 credits)
- CIS 231 - Problem Solving Using Spreadsheets (3 credits)
Winter
- ECO 210 - Introductory Macroeconomics (3 credits)
- MGT 268 - Business Processes and Management Information Systems (3 credits)
- STA 215 - Introductory Applied Statistics (3 credits)
- ACC 213 - Principles of Managerial Accounting (3 credits) & ACC 240 - Financial Accounting Applications (1 credit)
- Free Elective (2 credits)
Year 3:
Fall
- ACC 310 - Intermediate Accounting I (3 credits)
- ACC 317 or ACC 318, consult with faculty (3 credits)
- MGT 331 - Managing People and Organizations (3 credits)
- MKT 350 - Marketing Management (3 credits)
- Global Perspectives (GE) (3 credits)
Winter
- ACC 311 - Intermediate Accounting II (3 credits)
- ACC 340 - Accounting Systems (3 credits)
- MGT 366 - Operations Management (3 credits)
- FIN 320 - Managerial Finance (3 credits)
- Upper-Division Seidman Elective (3 credits)
Year 4:
Fall
- ACC 333 - Corporate Governance and Accounting Ethics (3 credits)
- ACC 321 - Cost Strategy and Decision Making (3 credits)
- Upper-Division Economics Course (3 credits)
- Upper-Division Seidman Elective (3 credits)
- Issues (GE) (3 credits)
Winter
- MGT 495 - Administrative Policy (3 credits)
- Upper-Division Seidman Elective (3 credits)
- Issues, different subject than first Issues (GE) (3 credits)
- ACC 413 or ACC 414, consult with faculty (3 credits)
- Free Elective (3 credits)