Program Competencies
Students completing the program will possess:
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Knowledge of fundamental accounting issues.
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Knowledge of ethical conduct and reasoning skills.
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Oral and written communication skills.
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Team member skills.
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Computer and technology skills.
Students will be qualified to design and implement accounting systems, prepare standard financial statements, analyze accounting data and statements for use in decision making, and interpret tax laws for the preparation of tax returns and tax planning.
Graduates will be prepared for entry-level positions in public accounting, industry, or governmental entities, or for graduate study in accounting or other business fields.
Assessment
- Independent Competency Testing.
- Alumni and Student Surveys.
- Focus Group Surveys.
- SBA Co-Op Employer Performance Appraisals.
In addition to the track courses listed below, the general education, BBA qualifying courses, prerequisite courses, upper division and free electives must be completed. The track in accounting is composed of 27 credit hours of specialized courses in accounting.
Accounting Track Requirements
General Education
Refer to the General Education section for a complete listing of general education requirements for the University. Program requirements that are also general education requirements will count in both places (as applicable).
Business Qualifying Courses
Business Prerequisite Course
| ACCT 281 | Principles of Financial Accounting | 3 |
| ACCT 282 | Principles of Managerial Accounting | 3 |
| BBA 261 | Business Law and Regulations | 3 |
| ECON 201 | Principles of Macroeconomics | 3 |
| ECON 202 | Principles of Microeconomics | 3 |
| Total Credit Hours: | 15 |
Upper Core BBA Courses
Students must be admitted to the Department of Business Administration program to register for upper division business core courses. Admission requires completion of the business qualifying courses and a cumulative Morehead State GPA of at least 2.25 for all MSU and transfer courses.
| CIS 311 | Management Information Systems | 3 |
| FIN 360 | Business Finance | 3 |
| BBA 315 | Quantitative Analysis for Business | 3 |
| BBA 350 | Business Plan Development | 3 |
| BBA 363 | Ethical Decision Making in Business | 3 |
| BBA 370 | Operations and Service Management | 3 |
| BBA 380 | International Business | 3 |
| BBA 475 | Leadership Development | 3 |
| BBA 499C | Strategic Management | 3 |
| MATH 305 | Business Statistics | 3 |
| Total Credit Hours: | 30 |
BBA 380: (or international cooperative education, or international exchange course experience)
Track Requirements
Approved Accounting Track Electives
Choose nine hours from the following:
Free Electives
CPA Exam
Kentucky accountancy law requires completion of 150 credit hours before being licensed as a Certified Public Accountant (CPA). Students can fulfill the 150-hour requirement by taking additional undergraduate or graduate hours beyond the bachelor's degree. Any course used to fulfill a BBA/core requirement may not also be used to fulfill a BBA/accounting track requirement. In such cases, a course or courses from the list of approved electives must be substituted for the course(s) used to fulfill the BBA/core.