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:
- Employ technical competence in the Discipline’s functional area of Financial Accounting and Reporting
- Employ technical competence in the Discipline’s functional area of Managerial Cost Accounting
- Employ technical competence in the Discipline’s functional area of Income Taxation
- Employ technical competence in the Discipline’s functional area of Accounting Information Systems
- Employ technical competence in the Discipline’s functional area of Auditing and Assurance Services
- Develop skills in application of accounting software and other business software for processing accounting information.
- Apply knowledge of ethical concerns and recognition of other ongoing issues and practices in the accounting profession.
|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 2101||Principles of Financial Acct.||3|
|ACCT 2102||Principles Managerial Acct.||3|
|BLAW 2106||Legal Environment of Business||3|
|BUSA 1105||Introduction to Business||3|
|CPTG 2201||Adv. Computer Applications||3|
|ECON 2105||Principles of Macroeconomics 1||3|
|or ECON 2106||Principles of Microeconomics|
|Upper Division Core Requirements||21|
|BUSA 3101||Business Statistics||3|
|FINA 3101||Corporate Finance||3|
|MGMT 3101||Mgmt. Prin. & Org. Behavior||3|
|MGMT 3120||Managerial Communication||3|
|MKTG 3101||Principles of Marketing||3|
|MKTG 3420||Global Business||3|
|SCML 3102||Operations & Supply Chain Mgmt||3|
|Required Accounting Major Courses||24|
|ACCT 3110||Managerial Cost Accounting||3|
|ACCT 3250||Taxation of the Individual||3|
|ACCT 3361||Intermediate Financial Acct. I||3|
|ACCT 3362||Interm. Financial Acct. II||3|
|ACCT 3363||Intermediate Fin ACCT III||3|
|ACCT 4330||Accounting Information Systems||3|
|ACCT 4480||Auditing & Assurance Services||3|
|ACCT 4850||Acct. Intern./Cooperative Educ||3|
|or ACCT 4851||Accounting Internship/Cooperat|
|or ACCT 4852||Accounting Internship/Cooperat|
|or ACCT 4853||Accounting Internship/Cooperat|
|Accounting Major Electives|
|Choose one from the following:||3|
|Advanced Managerial Cost Acct.|
|Volunteer Income Tax Prep.|
|Taxation of Business Entities|
|Advanced Financial Accounting|
|Govern. and Non-Profit Acct.|
|MGMT 4750||Strategic Management||3|
|Total Credit Hours||120|
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, 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 (https://gsba.georgia.gov/) for information regarding CPA requirements. (Please check the FAQ section of GSBA website for more details).