The online catalog includes the most recent changes to courses and degree requirements that have been approved by the Faculty Senate, including changes that are not yet effective.
WARNING: The following information reflects a degree requirement which expired as of Summer 2023. Please click the appropriate link under "Degree Programs" on the right side of this page to view the currently effective requirements for this program. If a link to this program does not appear, the program may no longer be available, or may be available under a different academic unit. You can find past requirements under the appropriate archived catalog.
Accounting (120 Credits)
The objectives of the Bachelor of Arts in Business Administration with a major in accounting are to provide knowledge about practical and conceptual accounting, basic accounting information systems, financial reporting and taxation, auditing, and the use of accounting information for managerial decision-making purposes. This provides preparation for careers in private, governmental, and non-profit accounting. It also provides a foundation to enter the Master of Accounting program for those interested in a professional career in public accounting or consulting.
Graduation Requirements
To graduate with a Bachelor of Arts in Business Administration with a major in Accounting, students are required to complete all admission and graduation requirements listed in the Carson College of Business (CCB) section of this catalog and the coursework included in the sample 4-year plan listed below.
| First Year | |
| First Term | Credits |
| B A 100 | 3 |
| Diversity [DIVR] | 3 |
| ECONS 101 [SSCI] or 102 [SSCI]1 | 3 |
| ENGLISH 101 [WRTG] or 105 [WRTG]1 | 3 |
| MATH 2012 | 3 |
| Second Term | Credits |
| B A 102 | 1 |
| COM 102 [COMM], H D 205 [COMM], or MKTG 279 [COMM]1 | 3 or 4 |
| ECONS 101 or 1021 | 3 |
| HBM 1011 | 1 |
| HISTORY 105 [ROOT] | 3 |
| MATH 202 [QUAN]3 | 3 |
| Complete Carson Career Amplifier Program Tier 1 | |
| Apply for Admission into the Major | |
| Second Year | |
| First Term | Credits |
| ACCTG 230 | 3 |
| B A 204, 205, and 206, or B A 212 | 3 |
| B LAW 210 | 3 |
| Biological Sciences [BSCI] or Physical Sciences [PSCI] (with lab)4 | 4 |
| Humanities [HUM] | 3 |
| Consider studying abroad this summer5 | |
| Second Term | Credits |
| ACCTG 231 | 3 |
| B A 201, 202, and 203, or B A 211 | 3 |
| MGTOP 2156 | 4 |
| MIS 250 | 3 |
| Social Science or Humanities Elective7 | 3 |
| Complete Carson Career Amplifier Program Tier 2 | |
| Complete Writing Portfolio | |
| Third Year | |
| First Term | Credits |
| ACCTG 330 | 3 |
| ACCTG 335 or 338 | 3 |
| Arts [ARTS] | 3 |
| FIN 325 | 3 |
| MKTG 360 | 3 |
| Second Term | Credits |
| ACCTG 331 | 3 |
| ACCTG 335 or 338 | 3 |
| Biological Sciences [BSCI] or Physical Sciences [PSCI]4 | 3 |
| ENGLISH 402 or 403 | 3 |
| MGTOP 340 | 3 |
| Complete Carson Career Amplifier Program Tier 3 | |
| Fourth Year | |
| First Term | Credits |
| ACCTG 433 [M] | 3 |
| I BUS 380 | 3 |
| 300-400-level Accounting or Business Elective8 | 3 |
| International Experience Requirement or Electives | 3 |
| Social Science or Humanities Elective7 | 3 |
| Second Term | Credits |
| ACCTG 438 [M] or ACCTG 439 [M] | 3 |
| MGMT 491 [CAPS] or ENTRP 492 [CAPS] | 3 |
| 300-400-level Accounting or Business Elective | 3 |
| International Experience Requirement or Electives | 5 |
| Complete Carson Career Amplifier Program Tier 4 | |
Footnotes
| 1 | For Students in the Honors Program: ECONS 198 is an approved substitute for ECONS 101 and 102; COM 102/H D 205/MKTG 279 requirement is waived; HONORS 198 is an approved substitute for HBM 101; ENGLISH 198 is an approved substitute for ENGLISH 101; ACCTG 298 is an approved substitute for ACCTG 230 and 231. Honors students may need to enroll in elective coursework to meet University requirement of 120 credits. |
| 2 | MATH 201 will be waived with an ALEKS score of 80% or higher, or the completion of MATH 202 or equivalent. MATH 106 will be accepted as an alternative to MATH 201 for transfer students. |
| 3 | Alternative to MATH 202 is MATH 140 or 171. |
| 4 | For a total of 7 credits—one Biological Sciences [BSCI] and one Physical Sciences [PSCI] course, including one lab course. |
| 5 | All students must complete the International Experience Requirement. Options for completing the requirement can be found in the Carson College of Business Academic Unit section of the catalog under Business or Business Administration (Vancouver). Students should consult with their advisor to determine the best option. |
| 6 | STAT 212 will be accepted as alternative to MGTOP 215 for transfer students. |
| 7 | Social Science or Humanities Electives (12 credits): Any courses with the [SSCI] or [HUM] designation (excluding courses in ACCTG, B A, B LAW, ENTRP, FIN, HBM, I BUS, MGMT, MGTOP, MIS, and MKTG), or courses in ANTH, ART, ASIA, CES, CRM J, DTC, ECONS, ENGLISH, FOR LANG, HISTORY, HONORS 270, 280, 370, 380, H D, HUMANITY, PHIL, POL S, PSYCH, SOC, and WGSS (excluding ECONS 101, 102, 198, 327, ENGLISH 101, 105, 402, 403, H D 205, HISTORY 105, 305). |
| 8 | 300-400-level Accounting (3 credits) and Business Electives (3 credits): Students must take one 300-400-level three-credit ACCTG course, and an additional 300-400-level three-credit course offered by the Carson College of Business with the exception of courses from the CCB core, the set of required accounting courses, or any 498 Internships or 499 Special Problems courses. |
- Business
Courses
- Accounting
- Business Administration
- Business Law
- Entrepreneurship
- Finance
- Hospitality Business Management
- International Business
- Management
- Management And Operations
- Management Information Systems
- Marketing
Schedules of Studies
- Accounting
- Aging Business Management
- Entrepreneurship
- Finance
- Hospitality Business Management
- Management
- Management Information Systems
- Marketing
Minors
- Business Administration
- Entrepreneurship
- Hospitality Business Management
- Human Resource Management
Certificates
- Professional Sales Certificate (Vancouver and Pullman Campuses Only)