Bachelor of Arts in Accounting
The BAU BA program in Accounting is designed not only to prepare students for careers in accounting related fields, but also to produce well-rounded global citizens. Our Accounting faculty are experienced professionals who will use the skills they have honed in the field to teach BAU’s undergraduate students. Among many others, our faculty have worked for organizations including Bechtel, the US Department of Transportation, and USAID. Accounting majors must complete 40 courses (120 credits): 13 general education courses (39 credits), 31 core courses (63 credits), and 6 pure elective courses. Core courses include 15 required courses (45 credits) and 6 elective courses (18 credits). Through these requirements, students prepare for careers in the field of accounting. Students will qualify for jobs including Account Auditor, Accountant, Auditor, Auditor-in-charge, Certified Public Accountant, Cost Accountant, Field Auditor, Financial Accountant, Financial Auditor, Fund Accountant, Internal Auditor, Payroll Auditor, Tax Accountant, Accounts Receivable Assistant, Accounts Receivable Clerk, Bookkeeper, Fixed Capital Clerk, Foreign Exchange Position Clerk, and Mortgage Accounting Clerk. In addition, students must complete BAU’s general education requirements, which emphasize the Liberal Arts, global cultures, and diverse perspectives. Students will hone their critical writing and thinking abilities; quantitative and scientific reasoning skills; public speaking abilities; foreign language skills; and information and computer literacy.
The BA degree in Accounting is earned by completing the program course requirements of 120 credit hours. Of these credit hours, 63 credits are major or core courses, 39 general education credits, and 18 pure elective credits. Students must meet their core requirements as well as their general education requirements. In addition, students must meet the following criteria:
- LEARN MORE ABOUT OUR GRADUATION REQUIREMENTS
- 1. Students enrolled in the undergraduate program must maintain a Cumulative Grade Point Average (CGPA) of at least 2.0 out of 4.0 to qualify for the BA degree, to remain in good standing, and to graduate.
2. The Maximum Time Frame (MTF) for completion of the BA program is 180 credits.
3. An undergraduate student may transfer up to 60 credit hours earned at accredited institutions.
4. No degree credit is received by an undergraduate for any failing grade (a grade less than D, or 1.00 out of 4.00 grade points).
General Education Requirements
Breadth of knowledge is a foundational element of the American higher education tradition. As such, BAU undergraduate students are expected to complete the following general education requirements, in addition to their core requirements. These can be categorized in three broad areas: Humanities, Social Sciences, and Mathematics & the Sciences. A student’s core requirements may not apply toward his or her general education requirements. In total, these general education requirements fulfill a minimum of 39 credits.
- LEARN MORE ABOUT OUR GENERAL EDUCATION REQUIREMENTS
- Humanities (HM) [five courses]
- Writing: Written expression and critical analysis are essential skills for students of all disciplines. Students are required to take one (1) of the following introductory writing courses, based on English language and writing abilities, within the first three (3) semesters of study: ENGL 122 or ENGL 123. Students will take BAU’s English composition examination to place into one of the two levels. If a student scores below the minimum requirement to place into ENGL 122, that student will be required to take ENGL 121 before taking ENGL 122.
- Literature: Students must complete any one (1) literature course (ENGL 222, ENGL 235, ENGL 237, or ENGL 251).
- Modern Languages: Students must complete two (2) courses in Spanish, French, German, or Turkish.
- Any one (1) additional course in the following disciplines: English, Philosophy, or Modern Language.
Mathematics & the Sciences (MS) [three courses]
- Quantitative Reasoning: The ability to conduct quantitative reasoning is essential for fields such as Political Science, Business, and Economics. These courses may not count toward the major area of study. Students must successfully complete one (1) quantitative reasoning course within their first two (2) years of study (MATH 103, MATH 110, MATH 131, or MATH 132).
- Natural Science: Any one (1) 100-level course in the department of Environmental Studies.
- Any one (1) additional course of the following: MATH 103, MATH 110, MATH 131, MATH 132, ENVS 105, ENVS 110, or ENVS 115.
Social Sciences (SS) [five courses]
- History: Two (2) History courses, one of which must be either a non-Western or transregional history course (HIST 166, HIST 168, or HIST 169).
- Human Behavior: One (1) course in the disciplines of Anthropology, Psychology, or Sociology (ANTH 101, PSYC 101, SOCI 101, or SOCI 221).
- Any two (2) courses either (a) from the department of Political Science or the department of International Relations; (b) ENVS 231, or; (c) ECON 221, ECON 222, ECON 315, ECON 336, ECON 355, ECON 456, or ECON 473.
Accounting Program Requirements
Students have a wide range of courses to choose from throughout their four years of study. To view a full listing of available courses, please see the sections below:
- ACCOUNTING CORE REQUIREMENTS
Course Title & Code Course Name Prerequisites Credit Core Requirements (students must complete all courses) PHIL 101 First Year Seminar 3 ACCT 112 Financial Accounting 3 ACCT 212 Managerial Accounting 3 ACCT 222 Corporate Financial Reporting I ACCT 112 3 ACCT 315 Accounting Information Systems ACCT 212, MATH 225 3 ACCT 322 Corporate Financial Reporting II ACCT 222 3 ACCT 417 Federal Income Tax Accounting ACCT 315 3 ACCT 432 Accounting for Not-for-Profits and Governments ACCT 322 3 ACCT 435 Accounting Decision Making and Control ACCT 212 3 ACCT 437 Auditing ACCT 212, ACCT 322 3 ACCT 452 International Accounting & Financial Reporting ACCT 322 3 BUSN 101 Introduction to Business 3 ECON 101 Introduction to Microeconomics 3 ECON 111 Introduction to Macroeconomics 3 FINC 221 Introduction to Financial Management ACCT 112 3 MATH 225 Spreadsheet Applications for Business, Accounting, and Economics 3 ENGL 322 Technical Writing & Presentation Skills for Business & Management ENGL 122 or ENGL 123 3
- ACCOUNTING CORE ELECTIVES
Course Title & Code Course Name Prerequisites Credit Core Electives (students must choose four courses) BUSN 372 Business in America BUSN 101 3 BUSN 375 Entrepreneurship BUSN 101 3 ECON 351 International Economics ECON 111 3 ECON 353 Globalization & the World Economy ECON 111 3 ECON 371 The Development of Economic Thought ECON 101, ECON 111 3 ECON 435 Public Finance & the Economy ECON 111 3 ECON 437 Econometrics ECON 221, ECON 222 3 ECON 432 Money and Markets ACCT 112 3 FINC 455 International Finance ACCT 112 3 MGMT 337 Strategic Management MGMT 201 3
- GENERAL ELECTIVES: HUMANITIES
Course Title & Code Course Name Prerequisites Credit General Education Courses: Humanities (five courses) To complete the Humanities requirement, students must take one writing course (marked “WR”), one literature course (marked “LT”), two modern language courses (marked “ML”), and any one additional course listed below. ENGL 122 (WR) English Composition II A moderate score on the BAU English exam or ENGL 121 3 ENGL 123 (WR) Academic Writing A high score on the BAU English exam or ENGL 122 3 ENGL 222 (LT) Five American Novels ENGL 122 or ENGL 123 3 ENGL 235 (LT) African-American Literature ENGL 122 or ENGL 123 3 ENGL 237 (LT) Asian-American Literature ENGL 122 or ENGL 123 3 ENGL 251 (LT) Persian Literature, From Epic Poetry to the Graphic Novel ENGL 122 or ENGL 123 3 FREN 101 (ML) Elementary French I 3 FREN 121 (ML) Elementary French II FREN 101 or permission of instructor 3 SPAN 101 (ML) Elementary Spanish I 3 SPAN 121 (ML) Elementary Spanish II SPAN 101 or permission of instructor 3 GERM 101 (ML) Elementary German I 3 GERM 121 (ML) Elementary German II GERM 101 or permission of instructor 3 TURK 101 (ML) Elementary Turkish I 3 TURK 121 (ML) Elementary Turkish II TURK 101 or permission of instructor 3 PHIL 105 Introduction to Philosophy 3 PHIL 108 Moral Dilemmas and Social Ethics 3
- GENERAL ELECTIVES: MATHEMATICS & THE SCIENCES
Course Title & Code Course Name Prerequisites Credit General Education: Mathematics and the Sciences (three courses) To complete the Mathematics and the Sciences requirement, students must take a total of three courses. At least one must be a quantitative reasoning course (marked “QR”) and at least one must be a natural science course (marked “NS”). The third course may either be marked “QR” or “NS.” ENVS 105 (NS) Introduction to Environmental Science 3 ENVS 110 (NS) Geology and the Environment 3 ENVS 115 (NS) Aquatic Systems 3 MATH 103 (QR) College Mathematics 3 MATH 110 (QR) Introductory Statistics 3 MATH 131 (QR) Calculus I 3 MATH 132 (QR) Calculus II MATH 131 3
- GENERAL ELECTIVES: SOCIAL SCIENCES
Course Title & Code Course Name Prerequisites Credit General Education Courses: Social Sciences (five courses) To complete the Social Sciences requirement, students must take five courses. Two must be history courses, including one of the following non-Western or transregional courses: HIST 166, HIST 168, or HIST 169. One course must be related to human behavior (marked “HB”). Finally, students must choose two courses from the following: ENVS 231, any course marked INTL, any course marked POLS, or any course marked ECON. ANTH 101 (HB) Introduction to Cultural Anthropology 3 ENVS 231 Environmentally Sustainable Development 3 ECON 221 Intermediate Microeconomics ECON 101 3 ECON 222 Intermediate Macroeconomics ECON 111 3 ECON 315 Political Economy 3 ECON 336 Game Theory 3 ECON 456 International Financial Crises 3 ECON 473 Keynes vs. Friedman ECON 222 3 HIST 162 Europe and the Mediterranean World, Antiquity to 1400 CE 3 HIST 164 European History, 1400 to Present 3 HIST 166 Atlantic History, 1492-1815 3 HIST 168 The Islamic Middle East, 622-1258 CE 3 HIST 169 Asian History, 1550-1950 3 INTL 161 Diplomatic History 3 INTL 253 International Organizations INTL 161 3 INTL 257 International Relations INTL 161 3 INTL 271 Gender, Development & Globalization INTL 161 3 INTL 350 The Government and Politics of Britain INTL 161 3 INTL 351 The Politics of the Middle East INTL 161 3 INTL 352 The Politics of India and Pakistan INTL 161 3 INTL 353 The Government and Politics of China INTL 161 3 INTL 354 International Development and Emerging Markets INTL 161 3 INTL 355 Latin American Politics INTL 161 3 INTL 356 Politics and Society in Present-Day Russia INTL 161 3 INTL 359 The European Union INTL 161 3 INTL 451 World Politics and World Order INTL 161 3 INTL 458 Introduction to International Human Rights INTL 161 3 INTL 459 International Security INTL 161 3 POLS 101 An Introduction to Politics and Political Science 3 POLS 105 Writing and Editing the News 3 POLS 115 Political Ideologies 3 POLS 121 Government and Politics of the United States 3 POLS 227 Media Ethics POLS 101 3 POLS 251 Comparative Politics of Industrialized Societies POLS 101 3 POLS 252 Comparative Politics of Transitional Societies POLS 101 3 POLS 321 Political Parties in America POLS 101 3 POLS 359 The Spreading of Democracy POLS 101 3 POLS 363 Ancient, Medieval, and Renaissance Political Thought INTL 161 3 POLS 373 Modern Political Thought POLS 101 3 PSYC 101 (HB) Introduction to Psychology 3 SOCI 101 (HB) Introduction to Sociology 3 SOCI 221 (HB) Social Class, Gender & Inequality 3
- PURE ELECTIVES
Course Title & Code Course Name Prerequisites Credit Pure Electives Students must complete six courses of pure electives. They may choose from courses in the list below or any other course listed in the course catalog. MGMT 201 Leadership 3 MGMT 322 Problem Solving and Decision Making for Managers MATH 225, MGMT 201 3 MGMT 337 Strategic Management MGMT 201 3 MGMT 433 Negotiation MGMT 201 3 MGMT 453 Cross-Cultural Management MGMT 201 3 MKTG 101 Introduction to Marketing 3 MKTG 321 Marketing Management MKTG 101 3 MKTG 427 Marketing for Not-for-Profit Organizations MKTG 101 3 MKTG 435 Brand Management MKTG 101 3 CMPS 110 Introduction to Computer Science 3 CMPS 122 Introduction to Java I CMPS 110 or permission of instructor 3 CMPS 222 Java II CMPS 122 or permission of instructor 3 CMPS 226 Programming in C CMPS 122 or permission of instructor 3 ISIT 101 Introduction to Information Technology 3 ISIT 102 Introduction to Computers and Information Systems 3 FINC 355 International Financial Institutions ECON 222 3
To view sample course outlines for the Bachelor of Arts in Economics, please click here.