BSU Catalog Home | Accounting Program |Accounting Course Descriptions

Accounting Areas of Study

• Major B.S.
  • Suggested Schedule
• CPA
• Minor

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Accounting Major, B.S.

I. Required Courses (Basic Core)

• ACCT 102, 103, 104 Principles of Accounting I, II, III (12 credits)
• Choose any one of the following courses for the data processing requirement: (4 credits)
  • BUAD 109 Business Computing
  • BUAD 184 Beginning COBOL Programming
  • BUAD 286 RPG Programming
  • BUAD 386 Systems Analysis and Design
  • BUAD 481 Advanced Spreadsheet Design
  • BUAD 482 Data Base Management
  • BUAD 488 Management Information Systems
• Business writing requirement:
  • ENGL 227 Technical Writing (4 credits)
    or ENGL 220 Expository Writing
• BUAD 269 Business Statistics I (4 credits)
• BUAD 280 Quantitative Methods in Business (4 credits)
• BUAD 351 Management (4 credits)
• BUAD 360 Marketing (4 credits)
• BUAD 377 Financial Management (4 credits)
• BUAD 380 Microcomputer Business Applications (4 credits)
• ECON 201, 202, 203 Principles of Economics I, II, III (12 credits)

Subtotal: 56 credits

II. Additional Required Courses

• ACCT 302, 303, 304 Intermediate Accounting I, II, III (12 credits)
• ACCT 306 Income Taxes I (4 credits)
• ACCT 312, 313 Cost Accounting I, II (8 credits)
• ACCT 404, 405 Advanced Accounting I, II (8 credits)
• ACCT 406 Auditing I (4 credits)
• BUAD 315, 316 Business Law I, II (8 credits)

Subtotal: 44 credits

III. Required Electives in Accounting or Business Administration

• Selected with consent of adviser.

Subtotal: 4 credits

TOTAL QUARTER HOURS REQUIRED FOR MAJOR: 104 CREDITS

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Note: Prior to being approved for admission to the Accounting Major, a student must complete the following:

• MATH 113 College Algebra or equivalent, and
• ACCT 102, 103, 104 with a minimum of a 2.25 grade point average.

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Suggested Schedule For Accounting Major, B.S.

The following is a list of courses arranged by year. This schedule is intended to help students plan their courses in an orderly fashion; however, these are only suggestions and the program is flexible. Students should consult with their assigned advisers prior to enrolling for courses.

Freshman

• MATH 113 College Algebra
• Liberal Education requirements

Sophomore

• ACCT 102, 103, 104 Principles of Accounting I, II, III (may be taken as a freshman if desired)
• Business Writing requirement
• Data Processing Requirement
• BUAD 269 Business Statistics I
• BUAD 280 Quantitative Methods in Business
• BUAD 380 Microcomputer Business Applications
• ECON 201, 202, 203 Principles of Economics I, II, III
• Complete Liberal Education requirements

Junior

• ACCT 302, 303, 304 Intermediate Accounting I, II, III
• ACCT 312, 313 Cost Accounting I, II
• ACCT 318 Government Accounting
• BUAD 315, 316 Business Law I, II
• BUAD 351 Management
• BUAD 360 Marketing
• BUAD 377 Financial Management

Senior

• ACCT 306, 307 Income Taxes I, II
• ACCT 404, 405 Advanced Accounting I, II
• ACCT 406 Auditing I

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Certified Public Accounting

As of early 1995, 32 states had enacted legislation requiring 225 quarter hours (150 semester hours) to be licensed as a Certified Public Accountant.In addition, beginning in the year 2000, the American Institute of Certified Public Accountants will require the equivalent of 225 quarter hours of education to be a member of their organization. Students combining the following additional required courses into their accounting major will earn the Certified Public Accounting Emphasis on their degrees, as long as their total quarter hours earned is a minimum of 225.

Required Courses

• ACCT 307 Income Taxes II
• ACCT 318 Government Accounting
• ACCT 407 Auditing II
• ACCT 409 Accounting Theory
• ACCT 410 Financial Accounting Problems
• ACCT 411 Specialized Accounting Problems
• BUAD 413 Advanced Problems in Business Law
• BUAD 452 Operations Management
• BUAD 479 Business Policy
• MATH 211 Concepts of Calculus I
• THSP 110 Basics of Speech Communication

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Accounting Minor

Business Administration majors minoring in accounting must complete 12 quarter hours in the minor which are not repeated in their major.

Required Courses:

• ACCT 102, 103, 104 Principles of Accounting I, II, III (12 credits)
• ACCT 302, 303, 304 Intermediate Accounting I, II, III (12 credits)
• Select one of the following sequences: (8 credits)

a. ACCT 312, 313 Cost Accounting I, II

b. ACCT 306, 307 Income Taxes I, II

c. ACCT 306 Income Tax I and ACCT 207 Managerial Accounting

d. ACCT 306 Income Tax I and ACCT 318 Government Accounting

e. ACCT 306 Income Tax I and ACCT 405 Advanced Accounting I

TOTAL QUARTER HOURS REQUIRED FOR MINOR: 32 CREDITS