Accounting, BBA

Bachelor of Business Administration (BBA) Program Learning Outcomes

Our BBA graduates will be able to:

  • Demonstrate skills and attributes commonly expected of a business professional in an internship or other experiential engagement
  • Demonstrate foundational knowledge in Accounting, Finance, Operations, Strategy, Marketing, during decision making for a competitive business environment
  • Apply foundational knowledge in Accounting, Finance, Operations, Strategy, Marketing, during decision making for a competitive business environment
  • Demonstrate successful business communication skills.
  • Recognize concepts in ethics and cultural diversity for decision making.
  • Apply analytic tools in decision making.
  • Apply information technology tools in decision making.

Consistent with the mission of the College of Business, the mission of the Accounting Discipline is to prepare students for professional careers in Accounting. In addition to the BBA Learning Outcomes, upon successful completion of the program, Accounting majors will be able to:

Graduates of this program will be able to:

  1. Employ technical competence in the Discipline’s functional area of Financial Accounting and Reporting
  2. Employ technical competence in the Discipline’s functional area of Income Taxation
  3. Employ technical competence in the Discipline’s functional area of Auditing and Assurance Services
  4. Apply knowledge of ethical concerns and recognition of other ongoing issues and practices in the accounting profession.

Program Requirements

Core Curriculum (Areas A-E)42
All Core Curriculum requirements for the Accounting degree are shown under Core Curriculum in the Graduation Requirements section of the Undergraduate Catalog.
Lower Division Major Requirements (Area F)18
ACCT 2101Principles of Financial Accounting3
ACCT 2102Principles Managerial Accounting3
BLAW 2106Legal Environment of Business3
BUSA 1105Introduction to Business3
CPTG 2201Advanced Computer Applications3
ECON 2105Principles of Macroeconomics 13
or ECON 2106 Principles of Microeconomics
Upper Division Core Requirements21
BUSA 3101Business Statistics3
FINA 3101Corporate Finance3
MGMT 3101Mgmt. Prin. & Org. Behavior3
MGMT 3120Managerial Communication3
MKTG 3101Principles of Marketing3
MKTG 3420Global Business3
SCML 3102Operations & Supply Chain Mgmt3
Required Accounting Major Courses24
ACCT 3110Managerial Cost Accounting3
ACCT 3250Taxation of the Individual3
ACCT 3361Intermediate Financial Acct. I3
ACCT 3362Interm. Financial Acct. II3
ACCT 3363Intermediate Fin ACCT III3
ACCT 4330Accounting Information Systems3
ACCT 4480Auditing & Assurance Services3
ACCT 4850Accounting Internship/Cooperative Education3
or ACCT 4851 Accounting Internship/Cooperative
or ACCT 4852 Accounting Internship/Cooperative
or ACCT 4853 Accounting Internship/Cooperative
Accounting Major Electives
Choose one from the following:3
Advanced Managerial Cost Accounting
Volunteer Income Tax Preparation Program
Taxation of Business Entities
Advanced Financial Accounting
Governmental and Non-Profit Accounting
Forensic Accounting
General Electives 29
Business Capstone3
MGMT 4750Strategic Management3
Total Credit Hours120

ECON 2105 Principles of Macroeconomics should be taken in area E4 or as a free elective.


Nine (9) credit hours of general electives. Three (3) credit hours must be business courses with an ACCT, BLAW, BUSA, ECON, FINA, MGMT, MKTG, SCML prefix at the 3000 level or higher.  Students pursuing CPA certification in Georgia are encouraged to take the 3 credit hours with ACCT prefix. A course will not be credited twice. Courses taken to satisfy the requirements in the preceding section may not be used again to satisfy this section.

The remaining six 3 (6) credit hours are open electives (they could be business or non-business courses). The two (2) of the non-business electives may be at a lower level than 3000. Courses with the following prefixes will not counted in this category: AVIA, CSU, PARA, TECH. Only one internship course can be taken as an elective (this is in addition to the internship taken to satisfy the Required Major Accounting Courses).


ECON 2105 Principles of Macroeconomics must be taken as a non-business elective if not taken to satisfy the area E4 requirement.

Students are encouraged to check the Georgia State Board of Accountancy ( for information regarding CPA requirements. (Please check the FAQ section of GSBA website for more details).

Please Note: This is a suggested course sequence and assumes a starting freshman with no prior college credit who intends to complete their degree in four years. Students should consult with their academic advisor and review the course prerequisites and minimum grade requirements as seen in the Academic Catalog. 

Plan of Study Grid
First Year
First SemesterCredit Hours
ENGL 1101 English Composition I 3
MATH 1101 Intro to Mathematical Modeling 3
Communication or Foreign Language Core Area B2 2
BUSA 1105 Introduction to Business 3
Fine Arts or Intermediate Foreign Language Core Area C2 3
 Credit Hours14
Second Semester
ENGL 1102 English Composition II 3
Science Course with Lab Core Area D1 4
ACCT 2101 Principles of Financial Acct. 3
BLAW 2106 Legal Environment of Business 3
MATH 1401 Elementary Statistics 3
 Credit Hours16
Second Year
First Semester
ACCT 2102 Principles Managerial Acct. 3
Science Course without Lab Core Area D1 3
ECON 2106 Principles of Microeconomics 3
CPTG 2201 Adv. Computer Applications 3
Literature, Philosophy, or Foreign Language Core Area C1 3
 Credit Hours15
Second Semester
ECON 2105 Principles of Macroeconomics 3
HIST 1111
Survey-PreModern World History
or Survey of Modern World History
or Critical Trends and Issues
or Intro to Global Issues
CRIT 1101 Critical Thinking 3
MGMT 3101 Mgmt. Prin. & Org. Behavior 3
HIST 2111
Survey of US History to 1877
or US HIST Since Reconstruction
 Credit Hours15
Third Year
First Semester
BUSA 3101 Business Statistics 3
MGMT 3120 Managerial Communication 3
ACCT 3361 Intermediate Financial Acct. I 3
FINA 3101 Corporate Finance 3
POLS 1101 American Government 3
 Credit Hours15
Second Semester
SCML 3102 Operations & Supply Chain Mgmt 3
ACCT 3110 Managerial Cost Accounting 3
MKTG 3101 Principles of Marketing 3
ACCT 3362 Interm. Financial Acct. II 3
General Elective 1 3
 Credit Hours15
Fourth Year
First Semester
MKTG 3420 Global Business 3
ACCT 4330 Accounting Information Systems 3
ACCT 3250 Taxation of the Individual 3
ACCT 3363 Intermediate Fin ACCT III 3
General Elective 2 3
 Credit Hours15
Second Semester
MGMT 4750 Strategic Management 3
ACCT 4850 Acct. Intern./Co-op Education 3
ACCT 4480 Auditing & Assurance Services 3
Accounting Elective 3
General Elective 3 3
 Credit Hours15
 Total Credit Hours120

Grade of "C" or higher required for all Area F and upper division courses.

Internship is required for all Accounting Majors beginning with the 2019-2020 Academic Catalog. No more than two internships may be taken for credit.