Bachelor of Science - Accounting (no minor required)

EACH STUDENT MUST ASSUME RESPONSIBILITY FOR KNOWING THE ACADEMIC REQUIREMENTS FOR THE DEGREE THAT IS BEING PURSUED.

Program components for the Bachelor of Science degree with a major in Accounting (no minor):

Applicable General University Requirements

Applicable General University Requirements

Students earning the Bachelor of Science (BS) degree with a major in Accounting (no minor) must satisfy all general University requirements and meet all financial obligations before a degree is awarded.

General Education Requirements

Area I - Written Composition

	English Composition I and English Composition II	6
Total Credit Hours:		6

Area II - Humanities/Fine Arts

	Fine Arts Course or Equivalent	3
	At Least One Literature Course	3
	Other Courses in Humanities and Fine Arts	6
Total Credit Hours:		12

At least one literature course: Students must complete a 6 hour sequence in either Literature (Area II) or History (Area IV).

Area III - Mathematics and Natural Sciences

	Finite Math or the Equivalent	3
	Natural Sciences	8
Total Credit Hours:		11

Natural sciences: Lab-based.

Area IV - History/Behavioral and Social Sciences

	Two Courses in Economics	6
	At Least One History Course	3
	Other Course in History or Behavioral or Social Science	3
Total Credit Hours:		12

At least one history course: Students must complete a 6 hour sequence in either Literature (Area II) or History (Area IV).

Total Credit Hours: 41

Area V - Pre-Professionals

Required

	Microcomputer Applications (CIS 146)	3
	Or
ITE 301	Problem Solving with Computers	3
	Or
GBA 301	Windows Applications for Business	3
	Principles of Accounting I (BUS 241)	3
	Or
AC 305	Fundamentals of Accounting I	3
	Principles of Accounting II (BUS 242)	3
	Or
AC 306	Fundamentals of Accounting II	3
	Business Statistics I (BUS 271)	3
	Or
	Elementary Statistics (MTH 265)	3
	Or
GBA 305	Statistical Methods of Business I	3
	Business Statistics II (BUS 272)	3
	Or
GBA 306	Statistical Methods of Business II	3
	Legal & Social Environment of Business (BUS 263)	3
	Or
	Business Law I (BUS 261)	3
	Or
GBA 311	The Legal Environment of Business	3

Total Credit Hours: 18

Total General Education and Major Prerequisite Requirement Hours: 59

Major Course Requirements

Courses are listed in the order they should be taken. A business knowledge “pretest” is administered in MG 320 Organizational Communication. All accounting majors must also take an accounting-specific “pretest” in AC 321 Intermediate Accounting I during the first term in which they are eligible to take the course at Athens State University.

Required

UNV 300	Pathways to Success	3
MG 320	Organizational Communication	3
	Or
	Business Communications (BUS 215)	3
AC 302	Management Information Systems	3
AC 321	Intermediate Accounting I	3
MG 346	Principles of Management and Leadership	3
	Or
	Principles of Management (BUS 275)	3
AC 361	Federal Tax Accounting I	3
AC 303	Management Decision Support Systems	3
AC 322	Intermediate Accounting II	3
AC 362	Federal Tax Accounting II	3
MK 331	Marketing Principles	3
	Or
	Principles of Marketing (BUS 285)	3
AC 312	Law for Accountants	3
	Or
AC 415	QuickBooks Accounting	3
AC 323	Intermediate Accounting III	3
AC 401	Auditing	3
MG 350	Financial Management	3
AC 431	Advanced Accounting	3
AC 442	Advanced Auditing and Fraud Examination	3
MG 352	International Business	3
	Or
EC 320	International Economics and Trade	3
MG 390	Operations Management	3
AC 435	Governmental Accounting	3
AC 471	Cost Accounting	3
MG 420	Business Policy	3
MG 480	Seminar in Business	1 or 2
UNV 400	Career Seminar	1

MG 320: MUST be taken 1^st semester.

AC 302 and MG 346: Should be taken 1^st semester.

AC 321: Take 1^st semester available.

AC 471: Accounting Capstone course to be taken final semester.

MG 420:- Capstone course: A final average of at least 70% must be achieved. Course should be taken final semester.

MG 480:- Senior seminar: A final average of at least 70% must be achieved. Course should be taken final semester.

Total Credit Hours: 65

Assessment Exam: All College of Business majors must earn an acceptable score on an assessment exam in MG 420 Business Policy containing questions dealing with the skill and competency areas around which the curriculum is based. Accounting majors must also earn an acceptable score on an accounting-specific assessment exam in AC 471 Cost Accounting containing questions dealing with the accounting skills and competencies included in the curriculum.

Total Minimum Hours Required for Completion of Accounting Major (no minor): 124

Recommended Courses for Students with Non-Accounting Degrees Preparing to Sit for the CPA Exam in Alabama:

AC 321 Intermediate Accounting I	AC 312 Law for Accountants
AC 322 Intermediate Accounting II	AC 361 Federal Tax Accounting I
AC 323 Intermediate Accounting III	AC 362 Federal Tax Accounting II
AC 431 Advanced Accounting	AC 401 Auditing
AC 435 Governmental Accounting	AC 442 Advanced Auditing and Fraud Examination
AC 471 Cost Accounting

For students seeking additional hours in accounting to meet CPA requirements, the following courses are also available:

AC 303 Management Decision Support Systems

AC 411 Government Contract Accounting I

AC 412 Government Contract Accounting II

AC 415 QuickBooks Accounting

AC 441 Special Topics in Accounting

AC 451 Forensic Accounting I

AC 452 Forensic Accounting II

For students seeking additional hours in business to meet CPA requirements, the following courses are recommended:

GBA 314 Business Ethics

MG 346 Principles of Management

MG 350 Financial Management

MG 352 International Business

MG 390 Operations Management

MG 420 Business Policy

Further recommendations and guidance can be provided by an Accounting faculty advisor. For additional information on the CPA requirements in the State of Alabama, see the Alabama State Board of Public Accountancy website at https://www.asbpa.alabama.gov.