Accounting

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.

Additional majors within the Business Administration Degree
Students already admitted to another major within the Business Administration degree, except for the Business Administration major, can elect to earn an additional major in Accounting by completing the following courses: ACCTG 330, ACCTG 331, ACCTG 335, ACCTG 338, ACCTG 433, ACCTG 439, and 3 credits of a 300-400 level Accounting Elective⁸. None of the required courses for an additional major (except the 300-400 level Accounting Elective) may be used for a 300-400-level Business Elective and at least 15 credits of an additional major’s courses cannot be used elsewhere in the degree. If interested in this option, please contact a Carson College of Business advisor.

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.

Students must also earn a grade of C or better in ACCTG 330 and 433 in order to satisfy the degree requirement for the Accounting major.

First Year
First Term	Credits
B A 100	3
ECONS 101 [SSCI] or 102 [SSCI]1	3
ENGLISH 101 [WRTG] or 105 [WRTG]1	3
MATH 2012	3
UCORE Inquiry and Social Sciences or Humanities Elective3,4	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]5	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
UCORE Inquiry4	7
Consider studying abroad this summer6
Second Term	Credits
ACCTG 231	3
B A 201, 202, and 203, or B A 211	3
MGTOP 2157	4
MIS 250	3
Social Science or Humanities Elective3	3
Complete Carson Career Amplifier Program Tier 2
Complete Writing Portfolio
Third Year
First Term	Credits
ACCTG 330	3
ACCTG 335 or 338	3
FIN 325	3
MKTG 360	3
UCORE Inquiry and Social Sciences or Humanities Elective3,4	3
Second Term	Credits
ACCTG 331	3
ACCTG 335 or 338	3
ENGLISH 402 or 403	3
MGTOP 340	3
UCORE Inquiry4	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 Elective3	3
Second Term	Credits
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	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).
4	Must complete 5 of these 6 UCORE designations: ARTS, BSCI, DIVR, EQJS, HUM, PSCI. One lab science (BSCI or PSCI) must be completed.
5	Alternative to MATH 202 is MATH 140 or 171.
6	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.
7	STAT 212 will be accepted as alternative to MGTOP 215 for transfer students.
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.