ACCOUNTING The objective of the major in accounting is to prepare students for a wide variety of careers in professional accounting, including public accounting, industrial accounting, internal auditing, and government service and to provide an academic framework for future graduate study. In addition to the program components listed below, the student should complete the general university requirements and satisfy the conditions for graduation (See General University Requirements). Students who plan to sit for the CPA Exam in Alabama must complete a total of at least 150 semester hours. This may be accomplished by completing additional courses or completing a master's degree that provides the coursework required by the Alabama C.P.A. Board. Bachelor of Business Administration - Accounting MAJOR CODE: 52-0301A Program components for the Bachelor of Business Administration degree with a major in Accounting include: 1. APPLICABLE GENERAL UNIVERSITY REQUIREMENTS To graduate, each student must: • complete a minimum of 33 semester hours of the last 39 semester hours at ASU. • complete 60 to 64 semester hours of upper level college/university credit (300-400 level courses). • complete a minimum of 15 semester hours of upper (300/400) level coursework in his or her major at Athens State University, not including courses taken by consortium arrangement. School or departmental regulations may require more than 15 semester hours of coursework in the major at Athens State University. • complete all course requirements for major(s). • complete all course requirements for minor (if applicable). • complete all of the general studies curriculum core for the degree. • attain an overall grade point average of 2.0, a 2.0 on all coursework attempted at Athens State University and at least a 2.0 in the major field. School or departmental regulations may require more than a 2.0 grade point average (see major requirements in each discipline). • complete the total degree requirements at a minimum of 124 to a maximum of 128 semester hours. • complete the teacher certification requirements (if applicable). EACH STUDENT MUST ASSUME RESPONSIBILITY FOR KNOWING THE ACADEMIC REQUIREMENTS FOR THE DEGREE THAT IS BEING PURSUED. 2. GEN. ED. REQUIREMENTS: Area I. Written Composition 6 semester hours __ __ Area II. Humanities/Fine Arts 12 semester hours ___ ___ ___ ___ Area III. Mathematics and Natural Sciences (11 semester hours) Finite math or its equivalent required 3 semester hours ___ Natural Sciences (lab based) 8 semester hours ___ ___ Area IV. History/Behavioral and Social Sciences (12 semester hours) Micro Economics (ECO 231) 3 semester hours ___ Macro Economics (ECO 232) 3 semester hours ___ Other History/Behavioral or Social Science Courses 6 semester hours ___ ___ Students are encouraged to take at least one history course and one behavioral science course. TOTAL GEN. ED. REQUIREMENTS 41 semester hours 3. MAJOR PREREQUISITE COURSES (PRE-PROFESSIONAL) Principles of Accounting (BUS 241 and BUS 242 or BUS 210 and BUS 248) 6 semester hours ___ ___ Business Statistics I (BUS 271) 3 semester hours ___ Business Statistics II (BUS 272) 3 semester hours ___ Legal Environment of Business (BU 263) 3 semester hours ___ Windows Computer Applications (CIS 146) 3 semester hours ___ Management Decision Support Systems 3 semester hours ___ TOTAL MAJOR PREREQUISITE HOURS: 21-23 SEMESTER HOURS TOTAL GEN. ED REQUIREMENTS & MAJOR PREREQUISITE HOURS: 62-64 SEMESTER HOURS 4. PROFESSIONAL COURSES: AC 321 Intermediate Accounting I 3 semester hours ___ AC 322 Intermediate Accounting II 3 semester hours ___ AC 323 Intermediate Accounting III 3 semester hours ___ AC 341 Governmental Accounting 3 semester hours ___ AC 361 Federal Tax Accounting I 3 semester hours ___ AC 371 Managerial Accounting 3 semester hours ___ AC 401 Auditing 3 semester hours ___ AC 425 Accounting Information Systems 3 semester hours ___ AC 431 Advanced Accounting 3 semester hours ___ AC 442 Advanced Auditing and Fraud Examination 3 semester hours ___ AC 461 Federal Tax Accounting II 3 semester hours ___ AC 471 Advanced Cost Accounting 3 semester hours ___ EC 321 Money and Banking 3 semester hours ___ GBA312 Law for Accountants 3 semester hours ___ MG 320 Organizational Communication and Leadership 3 semester hours ___ MG 346 Principles of Management 3 semester hours ___ MG 350 Financial Management 3 semester hours ___ MG 352 International Business OR EC320 International Commerce 3 semester hours ___ MG 390 Production and Operations Management 3 semester hours ___ MG 420 Business Policy 3 semester hours ___ MK 331 Marketing Principles 3 semester hours ___ TOTAL PROFESSIONAL HOURS: 63 SEMESTER HOURS 5. Earning an acceptable score on an assessment exam containing questions dealing with the ten competency and skill areas around which the curriculum is based. 6. Completion of a capstone course, MG 420 Business Policy, with a minimum grade of "C". (Should be taken during final term.) TOTAL MINIMUM HOURS FOR GRADUATION: 125-128 SEMESTER HOURS

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