Accounting, B.S.B.A. Degree

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A student may be admitted to the B.S.B.A. degree program with a major in accounting after completing a minimum of 30 hours at Western Carolina University with a 2.2 GPA on hours attempted. Applicants transferring directly from another accredited institution must have a 2.2 GPA on all work attempted at the previous institution. Transfer students who complete courses at the university before applying for admission to the accounting program must have a 2.2 GPA on hours attempted. If less than 30 hours have been attempted at Western, a 2.2 GPA on hours attempted both at Western and at other institutions is required.

Foundation of Knowledge for Business Hours: 36

Major Requirements

The following 21 hours in the major:

ACCT 275 - Intermediate Accounting I Credits: (3)
ACCT 352 - Intermediate Accounting II Credits: (3)
ACCT 355 - Introduction to Income Taxation Credits: (3)
ACCT 356 - Cost Accounting Credits: (3)
ACCT 365 - Accounting Information Systems Credits: (3)
ACCT 454 - Auditing Credits: (3)
ACCT 467 - Controllership Credits: (3)

Electives (choose 1):

ACCT 301 - Financial Statement Analysis Credits: (3)
ACCT 330 - Fraud Examination Credits: 3
ACCT 361 - Not-For-Profit Accounting Credits: (3)

Electives

General electives Credits: (18)

Curriculum Guide for Accounting, B.S.B.A. Degree

Freshman Year

Fall Semester (Hours 15)

190 series First Year Seminar Credits: (3)
C5 Physical & Biological Sciences Credits: (3)
P1 Perspective Social Sciences Credits: (3)
JS 101 Jumpstart Credits: (0)

ENGL 101 - Composition I Credits: (3)
HEAL 123 - Health and Wellness Credits: (3)
or
HSCC 101 - Nutrition, Fitness, and Wellness Credits: (3)

Spring Semester (Hours 15)

C5 Physical & Biological Sciences Credits: (3)
P3 History Credits: (3)

CMHC 201 - Introduction to Speech Communication Credits: (3)
ENGL 102 - Composition II Credits: (3)
MATH 135 - Statistics, Functions, and Rates of Change Credits: (3)

Sophomore Year

Fall Semester (Hours 15)

P1 Social Sciences Credits: (3)
P4 Humanities Credits: (3)

ACCT 251 - Accounting Principles I—Financial Credits: (3)
CIS 251 - Management Information Systems Credits: (3)
ECON 231 - Introductory Microeconomics and Social Issues Credits: (3)

Spring Semester (Hours 15)

P5 Fine & Performing Arts Credits: (3)

ACCT 252 - Accounting Principles II—Managerial Credits: (3)
ECON 232 - Introductory Macroeconomics and Social Issues Credits: (3)
LAW 230 - Legal Environment of Business Credits: (3)
MGT 235 - Statistics Credits: (3)

Junior Year

Fall Semester (Hours 15)

ACCT 275 - Intermediate Accounting I Credits: (3)
ACCT 355 - Introduction to Income Taxation Credits: (3)
CIS 304 - Business Communications Credits: (3)
MGT 300 - Introduction to Management Credits: (3)
MKT 301 - Principles of Marketing Credits: (3)

Spring Semester (Hours 15)

ACCT Elective Credits: (3)
P6 Perspective World Cultures Credits: (3)

ACCT 352 - Intermediate Accounting II Credits: (3)
FIN 305 - Financial Management Credits: (3)
MGT 305 - Quantitative Business Analysis Credits: (3)

Graduation Fee

After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.

Senior Year

Fall Semester (Hours 15)

ACCT Elective Credits: (3)
General Elective Credits: (6)
(See Additional Information 2 below)

ACCT 356 - Cost Accounting Credits: (3)
MGT 306 - Behavioral Science in Organizations Credits: (3)

Spring Semester (Hours 15)

P1-P6 Jr-Sr Perspective Credits: (3)
ACCT Elective Credits: (3)
General Elective Credits: (6)
(See Additional Information 2 below)

MGT 404 - Strategic Management Credits: (3)

Total Hours for Degree: 120

Additional Information

Eighteen hours of perspectives required. Consult with Academic Advisor and The Record for correct distribution of perspective courses.
At least 60 hours must be taken outside College of Business (Econ 231, Econ 232, Math 135, and Mgt 235 count in this total as outside of College).
ACCT 252, ECON 231, FIN 305, MGT 300, MKT 301 and senior standing are prerequisites for Mgt 404.
Students may finish earlier if they attend summer school at WCU or another approved institution.