Accounting (B.B.A.)
At-a-Glance
Admission to major: 2.50 grade-point average in ACT 221 and ACT 222 and completion of all College of Business Administration lower-division requirements
Special tracks: Four areas of concentration are available within the accounting major: public accounting, management accounting, governmental or institutional accounting, and internal auditing.
Advising: Majors are assigned an accounting faculty adviser by the Department of Accounting. Phone (216) 687-4720
Student organizations: The Accounting Association and Beta Alpha Psi (accounting honorary)
Additional information: Cooperative education opportunities and internships are available
Accounting is one of the most firmly established professions, with excellent job opportunities. It offers students career opportunities in business, government, and public accounting. A primary function of accounting is to accumulate and communicate information essential to an understanding of the activities of an enterprise. The accounting program, in addition to its major concern of preparing students for careers in accounting, offers a background in business law, information systems, and tax to qualify the student for leadership in business.
Major-Field Requirements
All accounting majors must complete a minimum of 39 credits in accounting and business law.
Major-field requirements are:
- ACT 221 Introductory Accounting I
- ACT 222 Introductory Accounting II
- ACT 321 Cost Accounting I
- ACT 331 Intermediate Accounting I
- ACT 332 Intermediate Accounting II
- ACT 361 Tax I
- ACT 388 Accounting Systems 1
- ACT 441 Advanced Accounting
- ACT 451 Auditing or ACT 455 Internal Auditing
- ACT - Accounting Elective
- BLW 411 Business Law and Ethics *
1Accounting Majors take ACT 388 in place of IST 305
Public Accounting. An accounting major whose interest is in the direction of public accounting should consider one or more electives from the following:
- ACT 453 Information Systems Auditing
- ACT 455 Internal Auditing
- ACT 456 Advanced Auditing Topics
- ACT 460 International Accounting
- ACT 462 Tax II
- ACT 484 Governmental and Institutional Accounting
- ACT 490 Accounting Internship
Management Accounting. Majors interested in management accounting should consider one or more electives from the following:
- ACT 422 Cost Accounting II
- ACT 455 Internal Auditing
- ACT 460 International Accounting
- ACT 490 Accounting Internship
Governmental or Institutional Accounting. Majors interested in governmental or institutional accounting should consider one or more electives from the following:
- ACT 455 Internal Auditing
- ACT 456 Advanced Auditing Topics
- ACT 460 International Accounting
- ACT 484 Governmental and Institutional Accounting
- ACT 490 Accounting Internship
Internal Auditing. Accounting and non-accounting majors interested in internal auditing should consider one or more electives from the following:
- ACT 453 Information Systems Auditing
- ACT 455 Internal Auditing
- ACT 456 Advanced Auditing Topics
- ACT 490 Accounting Internship
Recommended Program:
|
Fifth Semester |
Credits |
| ACT 321 Cost Accounting I |
3 |
| ACT 331 Intermediate Accounting I |
4 |
| ECN 302 Intermediate Microeconomics * |
3 |
| MLR 321 Organizational Behavior * |
3 |
| MKT 301 Fundamentals of Marketing * |
3 |
|
Total |
16 |
|
|
|
|
Sixth Semester |
Credits |
| ACT 332 Intermediate Accounting II |
4 |
| ACT 388 Accounting Systems |
3 |
| OMS 311 Introduction to Operations Management * |
3 |
| BLW 411 Business Law and Ethics * (w) | 3 |
| Humanities and Arts |
3 |
|
Total |
16 |
|
|
|
|
Seventh Semester |
Credits |
| ACT 441 Advanced Accounting |
4 |
| ACT 361 Tax I |
3 |
| FIN 351 Introduction to Financial Management * |
4 |
| Accounting Elective |
3 |
| Humanities and Arts | 3 |
|
Total |
17 |
|
|
|
|
Eighth Semester |
Credits |
|
ACT 451 Auditing or ACT 455 Internal Auditing |
3 |
| ACT Accounting Elective |
3 |
| MLR 465 Management Strategy and Policy * (w) |
3 |
| Accounting or Business Elective |
3 |
| Humanities and Arts |
3 |
|
Total |
15 |
* All BBA core courses must be completed prior to taking MLR 465, the capstone course in the BBA program.
(w) Counts as a writing course for university graduation requirements. Three writing courses are required. Thus, one elective must also be a writing course.
Accounting Minor
An accounting minor is available to students enrolled in the College of Business Administration and other colleges of the university. For information, contact the department offices at (216) 687-4720.