Accounting and Finance
Contact Information
Phone: 325-674-2080
Majors:Accounting (BBA)
| Faculty Curtis E. Clements, Associate Professor Jonathan Stewart, Professor
Course Descriptions |
Introduction
The Department of Accounting and Finance offers the Bachelor of Business Administration degree in accounting and in financial management.
The Master of Accountancy degree is available as a separate graduate degree or as part of the Integrated BBA/MAcc degree as described below. See the Graduate School section of this catalog for information on the Master of Accountancy degree.
Integrated Plan – Accounting (BBA) and Master of Accountancy (MAcc)
Students planning to enter the Master of Accountancy program may choose to apply for entry into the Integrated Plan. The Integrated Plan allows students to take a limited number of MAcc courses during their senior year and eliminates the 6 hours of accounting or finance electives from the BBA degree requirements. Students must complete all other BBA requirements of the accounting degree and also must complete the 30 hours of the MAcc degree. The Integrated Plan requires 152 hours of course work and satisfies the 150-hour regulations for students wanting to take the Uniform CPA exam.
Students should take note of the following provisions of the Integrated Plan:
- Entry into the plan is by application and must be approved by the department chair and the graduate dean.
- A student’s BBA degree will not be awarded until satisfactory completion of 15 hours in the MAcc program.
- A student in the plan may participate in undergraduate commencement exercises during the semester in which all BBA requirements other than the 6 hours of accounting and finance electives are fulfilled.
Study Abroad Expectations
All students are encouraged to participate in ACU’s Study Abroad program. Classes offered at Study Abroad sites vary depending on the site. Academic advisors can assist students in planning ahead for their Study Abroad experience and should be consulted during the freshman year.
Bachelor of Business Administration (BBA)
Admission Requirements
Before being admitted to a business program, a student must satisfy the requirements listed in the College of Business Administration Admission Requirements section of this catalog.
ACCOUNTING (BBA)
BBA: ACCOUNTING DEGREE PLAN (ACCT) ______________________________________________________________________ | |
|---|---|
| UNIVERSITY CORE | |
| Bible | |
BIBL 101 Life and Teachings of Jesus .................................................................... BIBL 102 Acts-Revelation ..................................................................................... BIBL 211 Message of the Old Testament ................................................................ BIBL 212 Christianity in Culture ............................................................................ Advanced Bible ................................................................................................... | 3 3 3 3 3 |
| English | |
ENGL 111 Composition and Rhetoric ..................................................................... Sophomore Literature ......................................................................................... | 3 3 |
| Speech | |
| COMS 111 Fundamentals of Communication .......................................................... | 3 |
| History | |
| HIST 100-299 ..................................................................................................... | 3 |
| Science | |
Choose from (must include two different fields): biology, chemistry, geology, physics, AENV 130, ANSC 111, ANSC 235, ENVR 112, NUTR 120 ....................... | 6 |
| Mathematics | |
| MATH 130 Finite Math for Applications ................................................................... | 3 |
| Exercise Science | |
| EXSC 100 + 3 activities ....................................................................................... | 4 |
| University Seminar | |
| UNIV 100 ........................................................................................................... | 1 |
| TOTAL UNIVERSITY CORE ...................................................................................... | 41 |
| BBA DEGREE CORE | |
| English | |
ENGL 112 Composition and Literature ................................................................... ENGL 326 Business and Professional Writing .......................................................... | 3 3 |
| Social Sciences/Humanities | |
Choose one: POLS 221, 225 or 226 ...................................................................... ECON 260 Macroeconomics .................................................................................. ECON 261 Microeconomics ................................................................................... Choose one: anthropology, geography, history, philosophy, psychology | 3 3 3
3 |
| Fine Arts | |
| Choose one: ART 101, 221, 222, MUSM 230, MUSM 231, MUSM 232, MUSM 233, THEA 220 or THEA 250 ..................................................................... | 3 |
| TOTAL BBA CORE ................................................................................................... | 21 |
| BUSINESS CORE | |
| Business | |
ACCT 210 Financial Accounting ............................................................................. ACCT 324 Accounting Information Systems ........................................................... IS 322 Business Statistics ................................................................................... MGMT 120 Introduction to Business and Technology ............................................... MGMT 330 Management and Organizational Behavior ............................................. MGMT 331 Production and Process Management ..................................................... MGMT 439 Strategic Management (writing-intensive course) .................................... MKTG 340 Principles of Marketing ......................................................................... Choose one: BUSA 419 or FIN 419 or MKTG 419 .................................................... | 3 3 3 3 3 3 3 3 3 3 |
| TOTAL .................................................................................................................... | 30 |
| MAJOR REQUIREMENTS | |
| Accounting | |
ACCT 302 Cost Accounting I ................................................................................ ACCT 304 Income Tax I ...................................................................................... ACCT 310 Intermediate Accounting I .................................................................... ACCT 311 Intermediate Accounting II ................................................................... ACCT 405 Fundamentals of Auditing ..................................................................... ACCT 410 Advanced Accounting I ......................................................................... BLAW 460 Business Law I .................................................................................... BLAW 461 Business Law II ................................................................................... Choose two courses: Advanced ACCT and/or FIN (300-499) ................................... | 3 3 3 3 3 3 3 3 6 |
| TOTAL .................................................................................................................... | 30 |
| ELECTIVES | |
| Minimum ............................................................................................................ | 6 |
| OTHER GRADUATION REQUIREMENTS | |
Minimum grade in each business course ................................................................ Minimum GPA for graduation ................................................................................ Minimum advanced hours .................................................................................... Minimum total hours ............................................................................................ | C 2.00 33 128 |
Courses numbered 0** do not count in minimum hours required for degree. | |
BBA: FINANCIAL MANAGEMENT DEGREE PLAN (FIN) ______________________________________________________________________ | |
|---|---|
| UNIVERSITY CORE | |
| Bible | |
BIBL 101 Life and Teachings of Jesus .................................................................... BIBL 102 Acts-Revelation ..................................................................................... BIBL 211 Message of the Old Testament ................................................................ BIBL 212 Christianity in Culture ............................................................................ Advanced Bible ................................................................................................... | 3 3 3 3 3 |
| English | |
ENGL 111 Composition and Rhetoric ..................................................................... Sophomore Literature........................................................................................... | 3 3 |
| Speech | |
| COMS 111 Fundamentals of Communication .......................................................... | 3 |
| History | |
| HIST 100-299 ..................................................................................................... | 3 |
| Science | |
Choose from (must include two different fields): biology, chemistry, geology, physics, AENV 130, ANSC 111, ANSC 235, ENVR 112, NUTR 120 ....................... | 6 |
| Mathematics | |
| MATH 130 Finite Math for Applications ................................................................... | 3 |
| Exercise Science | |
| EXSC 100 + 3 activities ....................................................................................... | 4 |
| University Seminar | |
| UNIV 100 ........................................................................................................... | 1 |
| TOTAL UNIVERSITY CORE ...................................................................................... | 41 |
| BBA DEGREE CORE | |
| English | |
ENGL 112 Composition and Literature ................................................................... ENGL 326 Business and Professional Writing .......................................................... | 3 3 |
| Social Sciences/Humanities | |
Choose one: POLS 221, 225 or 226 ...................................................................... ECON 260 Macroeconomics .................................................................................. ECON 261 Microeconomics ................................................................................... Choose one: anthropology, geography, history, philosophy, psychology | 3 3 3
3 |
| Fine Arts | |
| Choose one: ART 101, 221, 222, MUSM 230, MUSM 231, MUSM 232, MUSM 233, THEA 220 or THEA 250 ..................................................................... | 3 |
| TOTAL BBA CORE ................................................................................................... | 21 |
| BUSINESS CORE | |
| Business | |
ACCT 210 Financial Accounting ............................................................................. ACCT 324 Accounting Information Systems or IS 324 Management Information Systems ........................................................ FIN 310 Financial Management ............................................................................. IS 322 Business Statistics .................................................................................... MGMT 120 Introduction to Business and Technology ............................................... MGMT 330 Management and Organizational Behavior ............................................. MGMT 331 Production and Process Management ..................................................... MGMT 439 Strategic Management (writing-intensive course) .................................... MKTG 340 Principles of Marketing ......................................................................... Choose one: BUSA 419 or FIN 419 or MKTG 419 .................................................... | 3 3 3 3 3 3 3 3 3 3 |
| TOTAL .................................................................................................................... | 30 |
| MAJOR REQUIREMENTS | |
| Financial Management | |
ACCT 211 Managerial Accounting or ACCT 310 Intermediate Accounting I .................................................................... ACCT 311 Intermediate Accounting II ................................................................... FIN 311 Money and Banking ................................................................................. FIN 412 Financial Theory and Practice ................................................................... Choose one: BLAW 363, 460 or 461 ...................................................................... Choose three courses: Advanced ACCT and/or FIN (300-499) ................................. |
3 3 3 3 3 3 9 |
| TOTAL .................................................................................................................... | 30 |
| ELECTIVES | |
| Minimum ............................................................................................................ | 6 |
| OTHER GRADUATION REQUIREMENTS | |
Minimum grade in each business course ................................................................ Minimum GPA for graduation ................................................................................ Minimum advanced hours .................................................................................... Minimum total hours ............................................................................................ | C 2.00 33 128 |
Courses numbered 0** do not count in minimum hours required for degree. | |
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