Bachelor of Science - Accounting (with required minor)

With a wide variety of career options available to accounting graduates, the Accounting Department offers an additional option for accounting majors, “Accounting (with Minor).” Under this option, the student will take the core accounting requirements and pair them with a minor selected from a variety of fields. This option does not meet the requirements needed to sit for the Certified Public Accountant (CPA) Exam in Alabama, unless paired with an account-related minor. If you intend to sit for the CPA exam, you should complete the “Accounting (no Minor)” option or the “Accounting (with Minor)” option paired with the Forensic Accounting or Government Accounting minor.

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 with a required minor:

Applicable General University Requirements

Applicable General University Requirements

Students earning the Bachelor of Science (BS) degree with a major in Accounting with 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 during the first term in which they are eligible to take the course at Athens State University.

Accounting and Business Core Courses

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 322	Intermediate Accounting II	3
AC 361	Federal Tax Accounting I	3
MK 331	Marketing Principles	3
	Or
	Principles of Marketing (BUS 285)	3
AC 323	Intermediate Accounting III	3
AC 401	Auditing	3
MG 350	Financial Management	3
MG 352	International Business	3
	Or
EC 320	International Economics and Trade	3
MG 390	Operations Management	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: 47

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.

Minor (Required)

Please note: Many courses required for minors are not offered every semester. Therefore, minor courses should be taken when available instead of waiting until a later semester. For details see the Minors section of this catalog.

Required Courses for Minor (minimum 18 hours)		18
College of Business Minor options:
Acquisition & Contract Management	International Business
Advanced Manufacturing Mgmt.	Logistics and Supply Chain Management
Aerospace Systems Management	Mgmt. of Cybersecurity Operations
Enterprise Systems Management	Marketing
Finance	Operations Management
Forensic Accounting	Project Management
Government Contract Accounting
Health Care Management	Tailored Business Minor (must be approved by advisor)
Human Resource Management
Information Systems Management

Total Credit Hours: 18

Total Credit Hours: 124