Accounting Track – Bachelor of Business Administration

Program Competencies

Students completing the program will possess:

  1. Knowledge of fundamental accounting issues.
  2. Knowledge of ethical conduct and reasoning skills.
  3. Oral and written communication skills.
  4. Team member skills.
  5. Computer and technology skills.

Students will be qualified to design and implement accounting systems, prepare standard financial statements, analyze accounting data and statements for use in decision making, and interpret tax laws for the preparation of tax returns and tax planning.

Graduates will be prepared for entry-level positions in public accounting, industry, or governmental entities, or for graduate study in accounting or other business fields.

Assessment

  1. Independent Competency Testing
  2. Alumni and Student Surveys
  3. Focus Group Surveys
  4. SBA Co-Op Employer Performance Appraisals

In addition to the track courses listed below, the general education, BBA qualifying courses, prerequisite courses, upper division and free electives must be completed. The track in accounting is composed of 27 credit hours of specialized courses in accounting.

Accounting Track Requirements

General Education

MATH 152, 174 or 175Math General Education Core (choose one)

3-4

ECON 201Principles of Macroeconomics

3

BBA 499CStrategic Management

3

Total Credit Hours:36-37
Refer to the General Education section for a complete listing of general education requirements for the University.

Business Qualifying Courses

BBA 295Business Communication

3

CIS 211Software Tools for Business

3

MKT 204Marketing

3

MNGT 201Principles of Management

3

Total Credit Hours:12

Business Prerequisite Course

ACCT 281Principles of Financial Accounting

3

ACCT 282Principles of Managerial Accounting

3

BBA 261Business Law and Regulations

3

ECON 201Principles of Macroeconomics

3

ECON 202Principles of Microeconomics

3

Total Credit Hours:12

ECON 201 is an SBS II exchange counted in general education.

Upper Core BBA Courses

Students must be admitted to the School of Business Administration program to register for upper division business core courses. Admission requires completion of the business qualifying courses and a cumulative Morehead State GPA of at least 2.25 for all MSU and transfer courses.

CIS 311Management Information Systems

3

FIN 360Business Finance

3

BBA 315Quantitative Analysis for Business

3

BBA 350Entrepreneurship and Innovation

3

BBA 363Ethical Decision Making in Business

3

BBA 370Operations and Service Management

3

BBA 380International Business

3

BBA 475Leadership Development

3

BBA 499CStrategic Management

3

MATH 305Business Statistics

3

Total Credit Hours:27

BBA 380: (or international cooperative education, or international exchange course experience)

BBA 499C: The capstone is counted in general education.

Track Requirements

ACCT 381Intermediate Accounting I

3

ACCT 382Intermediate Accounting II

3

ACCT 383Intermediate Accounting III

3

ACCT 387Income Tax

3

ACCT 390Cost Accounting I

3

ACCT 483Auditing

3

Total Credit Hours:18

Approved Accounting Track Electives

Choose nine hours from the following:

ACCT 339 or 439Cooperative Education III or IV

1-8

ACCT 375Accounting Analysis and Financial Decision Making

3

ACCT 388Practice in Personal Tax Accounting

3

ACCT 391Accounting Information Systems

3

ACCT 428Governmental Accounting

3

ACCT 482Advanced Accounting

3

ACCT 485Forensic Accounting

3

ACCT 487Advanced Tax Accounting II

3

ACCT 490Cost Accounting II

3

Total Credit Hours:9

Free Electives

Free Electives (chosen by student)

6

Total Credit Hours:6

CPA Exam

Kentucky accountancy law requires completion of 150 credit hours before being licensed as a Certified Public Accountant (CPA). Students can fulfill the 150-hour requirement by taking additional undergraduate or graduate hours beyond the bachelor's degree. Any course used to fulfill a BBA/core requirement may not also be used to fulfill a BBA/accounting track requirement. In such cases, a course or courses from the list of approved electives must be substituted for the course(s) used to fulfill the BBA/core.

Total Credit Hours: 120