Accounting

The American Institute of Certified Accountants calls accounting the one degree with 360 degrees of possibilities because it gives you skills to succeed in almost any position in the business world.

According to the Bureau of Labor Statistics with 13% growth expected in accounting and auditor jobs, along with an expected wave of retirements an estimated 711,000 new hires will be needed by 2022. Increasing oversight of financial transactions and globalization should also boost job growth.

Our degree in Accounting comes with the prestige of being from a School of Business with an Association to Advance Collegiate Schools of Business (AACSB International) accreditation, a mark of excellence held by less than 5% of business schools worldwide.

Bachelor of Science in Business in Accounting is offered at our Emporia Campus and Kansas City location.

 

1. Acquire proficiency in core skills necessary for academic success.

A. Communication in Writing (6 hours):
EG 101Composition I3 hours
EG 102Composition II3 hours
 
B. Communication in Speaking (3 hours):
SP 100Interpersonal Communication3 hours
SP 101Public Speaking3 hours
 
Business, Elementary/Secondary Education, and Nursing majors must select:
SP 101Public Speaking3 hours
 
C. Mathematical Reasoning (one course):
MA 110College Algebra3 hours
MA 111College Algebra with Review5 hours
MA 156Principles of Mathematics3 hours
MA 160Functions of Calculus3 hours
MA 161Calculus I5 hours
MA 165Basic Calculus5 hours
 
Business and Information Resources Studies majors must complete one of the following:
MA 110College Algebra3 hours
MA 111College Algebra with Review5 hours
MA 161Calculus I5 hours
MA 165Basic Calculus5 hours
 
Education majors must select one of the following:
MA 110College Algebra3 hours
MA 111College Algebra with Review5 hours
MA 161Calculus I5 hours
 
D. Information Technology (one course):
CS 301Fluency with Info Technology3 hours
IS 110/113Intro to Micro Computer App/Lab0/3 hours
UL 100Info Literacy and Technology2 hours
An approved technology course in the discipline2-3 hours
 
Business/Business Education majors must take:
IS 113Intro to Micro Computer Applications3 hours
 
Elementary Education/Secondary Education majors must take:
IT 325Instructional Technology for Educators3 hours
 

2. Demonstrate knowledge of concepts and principles in a wide range of academic disciplines including:

A. The Creative Arts (one course):
AR 105 Art Appreciation 2 hours
AR 225Art History I3 hours
AR 235Art History II3 hours
MU 226Music Appreciation2 hours
MU 326Focus on Fifteen Classical Music Composers3 hours
TH 105Theatre Appreciation2 hours
 
Bachelor of Arts, Bachelor of Science in Education, Bachelor of Fine Arts, Bachelor of Music majors choose two courses, one course from two different areas.
 
All Art majors choose AR 225 and one course from each of the other two areas.
 
B. Humanities (6 hours):
Select two courses, one each from any two of the following three areas:
History
HI 101World Cultures to 15003 hours
HI 102Modern World Civilizations3 hours
HI 111U.S. History to 18773 hours
HI 112U.S. History since 18773 hours
HI 302Introduction to History3 hours
 
Literature/Mass Media
EG 207Literary Perspectives3 hours
JO 200Mass Communications3 hours
 
Philosophy
PI 225Introduction to Philosophy3 hours
PI 301Ethics3 hours
PI 325Social and Political Philosophy3 hours
 
Elementary and Secondary Education majors choose one history course (Music Education may choose MU 329 Music History II to fulfill the history requirement) and one course from either of the other two areas.
 
Nursing majors choose either PI 225 or PI 301 and one history course.
 
C. The Life Sciences (4 hours):
GB 100General Biology3 hours
GB 101General Biology Laboratory1 hour
 
Biology Majors and Nursing Majors
GB 140/141Principles of Biology/Lab3/1 hours
 
Elementary Education Majors (both courses)
GB 100General Biology3 hours
GB 303Field and Lab Biology3 hours
 
D. The Physical Sciences (one course & one lab):
CH 110/111Introduction to Chemistry/Lab4/1 hours
CH 123/124Chemistry I/Lab3/2 hours
ES 110/111Introduction to Earth Science/Lab4/1hours
PH 110/111Introduction to Space Science/Lab4/1 hours
PH 140/141College Physics/Lab3/2 hours
PH 190/191/192Physics I/Lab3/1/1 hours
 
Elementary Education Majors
PS 115Our Physical World5 hours
 
Nursing Majors
CH 120/121General Chemistry/Lab3/2 hours
 
 
 
E. Social and Behavioral Sciences (two courses, one from any two areas):
Economics
EC 101Basic Economics3 hours
BC 103Principles of Economics I3 hours
 
Geography
GE 200Introduction to Geography3 hours
 
Political Science
PO 100Intro to Gov and Political Science3 hours
PO 121American National Government3 hours
PO 322State and Local Gov and Politics3 hours
 
Psychology
PY 100Introduction to Psychology3 hours
 
Sociology
SO 101Introduction to Sociology3 hours
SO 202Social Problems3 hours
 
Elementary Education
PY 100Introductory Psychology3 hours
 Select one of the Political Science courses3 hours
 
Secondary Education
PY 100Introductory Psychology3 hours
 Select one other course from one of the other areas3 hours
 
Business Majors
BC 103Economics I3 hours
 Select one other course from one of the other areas3 hours
 
Crime and Delinquency Studies Majors
SO 101Introduction to Sociology3 hours
 Select one other course from one of the other areas3 hours
 
Nursing Majors
PY 100Introductory Psychology3 hours
 Select one of the Sociology courses3 hours
 
Information Resource Studies Major
SO 101Introduction to Sociology3 hours
PY 100Introductory Psychology3 hours
 
 
 

3. Demonstrate knowledge of similarities and differences among the world’s cultures, past and present:

Select two courses, one from any two of the following five areas:
Anthropology
AN 210 Contemporary Cultures3 hours
 
Ethnic and Gender Studies
ID 301 Issues in Ethnic and Gender Studies3 hours
 
Geography
GE 101 World Regional Geography3 hours
GE 454 Cultural Geography3 hours
 
Political Science
PO 330 International Relations3 hours
 
Modern Languages
AB 110 Arabic Lang and Culture I5 hours
AB 210 Arabic Lang and Culture II5 hours
AS 110 Chinese Lang and Culture I5 hours
AS 210 Chinese and Lang and Culture II5 hours
FR 110 French Lang and Culture I5 hours
FR 210 French Lang and Culture II5 hours
GR 110 German Lang and Culture I5 hours
GR 210 German Lang and Culture II5 hours
SA 110 Spanish Lang and Culture I5 hours
SA 210 Spanish Lang and Culture II5 hours
One Advanced Level (200 or above)
Modern Language Course3/4 hours
 
Bachelor of Arts
Ten (10) hours of one Modern Language (plus one (1) additional 3 hour course from one of the other areas). To meet this requirement, students will demonstrate proficiency at the 210: Language and Culture II level. Proficiency will be demonstrated by successfully completing a Modern Languages and Literatures course numbered 210 or above, for a minimum of three and a maximum of ten hours of language courses. International students for whom English is not their native language may meet the language requirement upon successful completion of EG 102: Comp II.
 
Elementary Education Majors
Choose either AN 210 or ID 301 and a course from one of the other areas.
 
Information Resource Studies Major
AN 210 and a course from one of the other areas.
 
 
 

4. Demonstrate knowledge and skills necessary for promoting personal and social well-being

Select two courses:
BU 241Personal Finance3 hours
BU 293Ethics, Social Responsibility & Sustainability3 hours
LR 170Principles of Leadership3 hours
HL 150Critical Issues and Decisions in Hlth3 hours
PE 100Active Living1 hour
SO 261Intimate Relationships3 hours
 
Business Majors
BU 241Personal Finance3 hours
 Select one other course from this area1-3 hours
 
Business Education Majors
SO 101Introduction to Sociology3 hours
HL 150Critical Issues and Decisions in Health3 hours
 
Elementary/Secondary Education Majors
HL 150Critical Issues and Decisions in Health3 hours
 Select one other course from this area1-3 hours
 
 
 
Business Core Requirements (42 hours):
AC 223Accounting for Operating Activities3 hours
AC 233Acct for Inv & Fin Activities3 hours
BC 104Principles of Economics II3 hours
BU 140Business Dynamics & Professionalism3 hours
BU 301*Leadership Communications3 hours
BU 255Business Statistics3 hours
BU 353*Principles of Business Law3 hours
FI 301*Financial Management3 hours
IS 213Mgmt Information Systems Concepts3 hours
IS 253Business Technology Modeling3 hours
MG 301*Principles of Management3 hours
MG 423*Operations Management3 hours
MG 473*Business Policy**3 hours
MK 301*Principles of Marketing3 hours

*Courses require a minimum of a “C” grade to fulfill BSB and major/minor program requirements.

**Concurrent enrollment required in BU 099-Major Field Test in Business (No Credit)

Bachelor of Science in Business - Accounting
AC 302 Prof Dev & Ldrshp for Acctng Majors 1 hours
AC 304 Intermediate Accounting I 4 hours
AC 313 Intermediate Accounting II 3 hours
AC 333 Cost Accounting 3 hours
AC 353 Accounting Information Systems 3 hours
AC 413 Auditing 3 hours
AC 423 Income Taxation of Individuals 3 hours
AC 563 Advanced Financial Accounting 3 hours
Total23 hours
 
Suggested Electives
AC 523 Income Taxation of Corporations and Other Entities 3 hours
AC 533 Government and Not-For-Profit Accounting hours 3 hours
BU 573 Law of Commerce 3 hours

CPA Exam Requirements

An applicant for admission to the initial examination must have successfully completed course work consisting of at least 150 semester hours, with a concentration in accounting, at a college or university recognized by the board and that the applicant is the holder of a baccalaureate or higher academic degree.

The "concentration in accounting" required to qualify for admission to the certified public accountant examination shall be as follows:

(1) At least 42 semester credit hours in business and general education courses including: 
  1. Macro-economics and micro-economics plus one upper-division economics course
  2. At least two courses in legal aspects of business or business law
  3. College algebra or higher level course
  4. Statistics and probability theory
  5. Computer systems and applications
  6. Finance
  7. Management and administration
  8. Marketing
  9. Production, operations research, or applications of quantitative techniques to business problems

(2) At least 11 semester credit hours in written and oral communications. 

(3) At least 30 semester credit hours in accounting theory and practice including:
  1. Financial accounting
  2. Managerial accounting beyond an introductory course
  3. Auditing
  4. Income tax
  5. Accounting systems beyond an introductory computer course
For a complete list of General Education and other degree requirements, please refer to the course catalog here.