F = Fall
S = Spring
| I. | UNIVERSITY GENERAL EDUCATION PROGRAM | 48 | ||
| II. | BUSINESS CORE | |||
BC 104 |
Principles of Economics II |
3 | ||
IS 113 |
Intro. to Microcomputer Applications |
3 | ||
IS 213 |
Management Information Systems Concepts |
3 | ||
AC 223 |
Financial Accounting |
3 | ||
AC 233 |
Managerial Accounting I |
3 | ||
BU 255 |
Business Statistics |
3 | ||
BE 330 |
Business Communications |
3 | ||
FI 330 |
Fundamentals of Financial Management |
3 | ||
MG 342 |
Principles of Mgmt. & Org. Behavior |
3 | ||
BU 353 |
Legal Environment of Business |
3 | ||
MK 360 |
Principles of Marketing |
3 | ||
MG 423 |
Operations Management |
3 | ||
MG 473 |
Business Policy |
3 | 39 | |
| III. | ACCOUNTING MAJOR | |||
| a. Required Accounting Courses: | ||||
| AC 304 | Intermediate Accounting I (F&S) | 4 | ||
| AC 313 | Intermediate Accounting II (F&S) | 3 | ||
| AC 333 | Cost Accounting (F&S) | 3 | ||
| AC 353 | Accounting Information Systems (F) | 3 | ||
| AC 413 | Auditing (S) | 3 | ||
| AC 423 | Federal Income Tax Accounting I (S) | 3 | ||
| b. Select one of the following: | ||||
| AC 503 | Managerial Accounting II (S) | 3 | ||
| AC 523 | Federal Income Tax Accounting II (F) | 3 | ||
| AC 563 | Advanced Financial Accounting (S) | 3 | 22 | |
| IV. | ELECTIVES (15 hours required) | |||
| 8 of these hours must be in non-business courses. | ||||
| Suggested courses:* | ||||
| AC | Accounting Electives | |||
| BC 353 | Money and Banking | |||
| EG 301 | Advanced Composition | |||
| PI 255 | Ethics | |||
| PI 256 | Logic | |||
| SP 303 | Organization Communication | |||
| SP 313 | Interviewing: Principles & Techniques | |||
| Other | Other non-business courses (with advisor approval) | |||
| *(3 additional non-business hours must be taken if BU 241 was taken as a General Education choice ) | 15 | |||
| TOTAL REQUIRED FOR GRADUIRED FOR GRADUATION | 124 | |||
Courses numbered 300 or above in the School of Business are designed for upper-level students. Junior standing is a prerequisite for all courses numbered 300 or above in the School of Business. Junior standing is defined as having completed a minimum of 60 semester credit hours.
Of the 124 hours required for the major, at least 62 of those hours must be completed in non-business courses. Those courses listed above in the Non-Business Core will count toward this 62 hour requirement.
In order to meet Residency Requirements, six of the final twelve hours earned by any student must be taken at ESU, and the student must either take at least seventy-five hours at ESU or must take thirty of the final forty five at ESU. For any student receiving the BS in Business Degree - Accounting major, a minimum of 50% of the student's required business credit hours must be taken from EDU; furthermore, the student must complete a minimum of 21 credit hours of upper-level work (300 or above) in business at ESU and 15 of these must be in accounting at ESU.
*Students who wish to sit for the CPA examination in the State of Kansas should utilize these electives to satisfy the 3 additional hours of business law.