Bachelor of Science in Business Administration - Accounting Emphasis

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  • Course description
    The accounting program’s mission is to deliver high-quality instruction that prepares students for entry into a wide variety of accounting and business careers, or to enter graduate school.

    The accounting program’s primary objective is to facilitate the development of broadly educated graduates. Accordingly, the accounting program’s curriculum objectives are to assure that graduates possess the following knowledge and skills:
    • Broad liberal arts background
    • Broad understanding of the functional areas of business, including finance, marketing, management, and information systems
    • Concepts of technical accounting knowledge
    • Concepts of technology management
    • Ethical dimension of business and accounting
    • Global dimension of business and accounting
    • Written and oral communications skills
    • Strategic and critical thinking skills
    • Interpersonal and leadership skills
    • Research skills

    In addition to the knowledge and skill objectives above, the accounting program will:
    • prepare graduates to take and pass the CPA and other professional exams,
    • provide high-quality instruction,
    • provide a supportive learning environment,
    • maintain small class sizes and professional physical facilities, and
    • employ instructionally current and professionally or academically qualified faculty.

    The emphasis in accounting and the School of Accounting and Computer Information Systems are approved under the State Accounting Law of Colorado. Upon completion of the accounting emphasis, the student qualifies to write the CPA and other professional examinations.
    Students completing the program are able to qualify for a broad range of opportunities including public accounting, industrial accounting, governmental and other not-for-profit accounting, as well as entrance to graduate programs.

    Program Admission Requirements:
    • Incoming freshman admission standards are based on the Colorado Commission of Higher Education (CCHE) composite index, which is a sliding scale based on achievement test score and high school rank. Current admission standards are available at or by calling the MCB Advising Center at 970.351.1233. Students with a GED should contact the MCB Advising Center for current Admission Standards.
    • Transfer students are admitted to the College of Business major and minors provided they meet the admission requirements in place at the time of application. Students who transfer with less than 15 semester hours of college level coursework may qualify for admission to the College of Business provided they meet the freshman admission requirements.
    • Some students may qualify to submit an application for admission to a Business major. These students include transfer students with at least 15 hours with a cumulative GPA of 2.5-2.99 and UNC students who have completed at least 15 hours at UNC with a cumulative UNC GPA of 2.5-2.99. Students may apply with the administrative assistant in the school of their choice of emphasis located in Kepner Hall. International students can obtain additional information about admissions from the MCB Advising Center, 970.351.1233.

    The program consists of three parts:
    1. Liberal Arts Core (LAC) Credits
    2. Required Major Credits
    3. University-Wide Credits

    Degree Requirements — 120 Credits

    1. Required Specified LAC — 16 credits
    LAC area 1.b. — Intermediate Composition
    ENG 123 College Research Paper (3)
    LAC area 2 — Mathematics
    MATH 124 College Algebra (4) *
    LAC area 5.a. — Economic and Political Systems
    ECON 203 Principles of Macroeconomics (3)
    ECON 205 Principles of Microeconomics (3)
    LAC area 5.c. — Human Behavior and Social Systems
    Choose one of the following courses:
    PSY 120 Principles of Psychology (3)
    PSY 265 Social Psychology (3)
    SOC 100 Principles of Sociology (3)

    Remaining LAC — 24 credits
    See “Liberal Arts Core Checklist 2010-2011”

    2. Required Major — 66-67 credits
    (Business Core Credits — 30 credits)
    Take all of the following courses:
    BAAC 220 Principles of Accounting I (3)
    BAAC 221 Principles of Accounting II (3)
    BACS 300 Information Systems (3)
    BAFN 231 Legal Environment of Business (3)
    BAFN 291 Business Statistics I (3)
    BAFN 305 Intermediate Business Statistics (3) *
    BAFN 370 Business Finance (3)
    BAMG 350 Management of Organizations (3)
    BAMG 456 Strategic Management (3) **
    BAMK 360 Marketing (3)

    Take all of the following courses:
    BAAC 320 Intermediate Accounting I (3)
    BAAC 321 Intermediate Accounting II (3)
    BAAC 323 Cost and Managerial Accounting I (3)
    BAAC 325 Income Tax I (3)
    BAAC 328 Accounting Systems (3)
    BAAC 420 Accounting Theory and Research (3)
    BAAC 421 Advanced Accounting (3)
    BAAC 425 Auditing I (3)
    (Elective Major Credits — 6 credits)
    Choose two of the following courses:
    Any 300 or 400-level business electives (BA prefix) or
    BA 205 Business Communications (3)
    BAAC 222 Fraud Examination (3)
    BACS 200 Web Design and Development for Small Business (3)
    (Required Supporting Credits — 6-7 credits)
    Take all of the following courses:
    COMM 100 Basics of Public Speaking (1)
    COMM 103 Speaking Evaluation (2)
    Choose one of the following courses:
    MATH 131 Calculus I (4)
    MATH 176 Topics in Calculus (3) (recommended)

    3. University-Wide Credits — 60 credits (non-business)
    Students must complete 60 non-business credits (these credits include LAC courses listed above) in order to graduate. BA 150 and BA 251 count as non-business credits.

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