Accounting B.B.A.

A 20-hour B.B.A. major or a 14-hour B.B.A. minor (beyond the 6 hours of Accounting required in the Business Foundation) is available. The 20-hour B.B.A. major is preparation for careers in accounting without CPA certification. Students wishing to pursue CPA certification must complete the 20-hour B.B.A. major, take an additional 6 hours in accounting as business electives and then complete the M.B.A. program requirements outlined in the UMHB graduate catalog.

Beginning with the Fall 2008 semester, the following 3 goals will be established for all Accounting majors before they graduate: 1) UMHB accounting graduates will be able to construct the complete accounting cycle; 2) UMHB accounting graduates will be able to construct the 5 stages of an audit; 3) UMHB accounting graduates will be able to understand individual and corporate federal income tax returns.

124 MINIMUM HOURS

36 UPPER LEVEL HOURS

31 HOURS AT UMHB

Degree Requirements

Academic Core - 46 hours

see Bachelor of Business Administration Degree Academic Core

Professional Business Foundation – 30 hours

BACC 2311Financial Accounting

3

BACC 2312Managerial Accounting

3

BADM 1301Introduction to Business

3

BADM 2312Communicating in Business

3

BCIS 1301Tech Solutns/Personal Productivity

3

BECO 2311Principles of Macroeconomics

3

BECO 2312Principles of Microeconomics

3

BLDR 2350Christian Principles & Bus Leadersh

3

BQBA 2301Intro to Quantitative Methods

3

BQBA 2302Business Data Analysis

3

BECO 2311: fulfills 3 of the 6 hours of Social Science in the UMHB Core Curriculum

BECO 2312: fulfills the CWI/Social Studies block in the UMHB Core Curriculum

Professional Business Core – 27 hours

BADM 4341Business Ethics

3

BFIN 3311Principles of Finance

3

BLAW 3311Business Law

3

BMGT 3310Fundamentals of Management

3

BMGT 4349Strategic Management & Policy

3

BMKT 3311Principles of Marketing

3

BSYS 3312Management Information Systems

3

BSYS 3325Production Operations Management

3

BSYS 3312: Accounting students may substitute BACC 3329

BADM 4341: CPA Track Accounting students must substitute Ethics for Accountants - BACC 4350 because of state requirements.

B.B.A. Accounting Major Required Courses – 20 hours

12 hours (6 upper level ) at UMHB

12 hours minimum upper level

BACC 3421Intermediate Accounting I

4

BACC 3422Intermediate Accounting II

4

BACC 3324Federal Income Tax Accounting I

3

BACC 3325Federal Income Tax Accounting II

3

BACC 4323Cost Accounting

3

BACC 4331Auditing I

3

BADM 4090Work Experience

0

BADM 4090: 300 hours of practical work experience in major required through full- or part-time employment, internships, apprenticeships, volunteer work or student teaching.

Business Electives - 9 hours upper level

or

Business Specialization - 9 hours

or

Business Area Minor - 12 hours

or

Second Business Major - 18 hours

or

Non-business Minor - 18-24 hours

Suggested Schedule for B.B.A. Accounting Major:

Freshman Fall

BCIS 1301Tech Solutns/Personal Productivity

3

BECO 2312Principles of Microeconomics

3

ENGL 1321Rhetoric & Composition I

3

MATH 1306College Algebra

3

EXSS Activity Course

1

BADM 1301Introduction to Business

3

UMHB 1002Chapel

0

UMHB 1101Freshman Seminar

1

UMHB 1005Fine Arts Experience

0

Freshman Spring

BECO 2311Principles of Macroeconomics

3

ENGL 1322Rhetoric & Composition II

3

BLDR 2350Christian Principles & Bus Leadersh

3

BQBA 2301Intro to Quantitative Methods

3

EXSS Activity Course

1

CSBS 1311Old Testament Survey

3

UMHB 1002Chapel

0

UMHB 1005Fine Arts Experience

0

Sophomore Fall

BACC 2311Financial Accounting

3

BADM 2312Communicating in Business

3

World Ideas or Philosophy or Non-US History

3

Lab Science

4

CSBS 1312New Testament Survey

3

UMHB 1002Chapel

0

UMHB 1005Fine Arts Experience

0

Sophomore Spring

BACC 2312Managerial Accounting

3

BQBA 2302Business Data Analysis

3

COMM 1320Public Speaking

3

Social Science

Scientific Inquiry or Natural Science

3

UMHB 1002Chapel

0

UMHB 1005Fine Arts Experience

0

Junior Fall

BACC 3421Intermediate Accounting I

4

BACC 3324Federal Income Tax Accounting I

3

Fine Arts

ENGL Literature

BMKT 3311Principles of Marketing

3

BLDR 2350Christian Principles & Bus Leadersh

3

UMHB 1005Fine Arts Experience

0

Junior Spring

BACC 3422Intermediate Accounting II

4

BACC 3325Federal Income Tax Accounting II

3

BACC 3329Accounting Information Systems

3

BFIN 3311Principles of Finance

3

BMGT 3310Fundamentals of Management

3

UMHB 1005Fine Arts Experience

0

Senior Fall

BACC 4342CPA Review

3

BACC 4331Auditing I

3

BACC 4350Ethics for Accountants

3

BADM 3311Global Competition and Internationa

3

BLAW 3311Business Law

3

UMHB 1005Fine Arts Experience

0

Senior Spring

BACC 4341Financial Statement Analysis

3

BACC 4344Advanced Income Tax

3

BACC 4343Advanced Auditing

3

BSYS 3325Production Operations Management

3

BADM 4349

BADM 4090Work Experience

0

UMHB 1005Fine Arts Experience

0

BACC 4341, BACC 4343, and BACC 4344: Upper Level Business Electives

BACC 4341 and BACC 4344: We suggest that accounting majors take accounting courses as their business electives in case they want to meet the CPA requirements of 30 accounting hours at some later date.