Accounting, B.S.B.A.

The goal of the accounting program is to provide students with the knowledge and skills expected of accountants today for the accomplishment of successful and rewarding careers.

In order to achieve this goal, students are exposed to both theoretical and practical accounting material with appropriate emphasis being given to logical reasoning and communication (written and oral) skills and the study of information systems and international practices.

The undergraduate program for a B.S.B.A. degree in accounting requires the completion of a minimum of 120 semester hours, which includes the satisfactory completion of the following six required courses and one accounting elective:

B.S.B.A. Core Requirements

All B.S.B.A. majors in the John L. Grove College of Business should satisfactorily complete the 100-/200-level business core courses during their freshman and sophomore years and the 300-400-level business core courses during their junior and senior years, as listed below.

Required Courses in Related Fields

Required Courses in the John L. Grove College of Business

ACC 200 - Fundamentals of Financial Accounting Credits: 3
Accounting majors must earn a C or better in this course.
ACC 201 - Managerial Accounting Credits: 3
Accounting majors must earn a C or better in this course.
BSL 261 - American Legal Environment Credits: 3
BSN 101 - Foundations of Business Administration Credits: 2
ECO 113 - Principles of Economics Credits: 4
ECO 280 - Managerial Economics Credits: 3
FIN 311 - Financial Management Credits: 3
MGT 305 - Organizational Behavior Credits: 3
MGT 447 - Business and Society Credits: 3
MGT 497 - Strategic Management Credits: 3
MIS 142 - Business Computer Systems Credits: 3
MKT 305 - Principles of Marketing Credits: 3
SCM 200 - Statistical Applications in Business Credits: 3
SCM 330 - Supply Chain and Operations Management Credits: 3

Note:

Students who place at the advanced level in the mathematics placement/competency test are not required to take MAT 140A /MAT 140B . In lieu of MAT 140A /MAT 140B , students are required to take an additional free elective.
Completion of ECO 101 and ECO 102 will satisfy the requirement for ECO 113 .
Completion of MAT 117 taken at Shippensburg University will satisfy the requirement for SCM 200 .
MGT 447 Satisfies university diversity requirement.

Major Course Requirements

Students should meet with their faculty advisor to plan the sequencing of their major program of study. Students interested in a double major and/or minor shall be required to take the prescribed courses in each respective major and/or minor. Students can double count one course between business majors with the permission of the respective department chair(s). Refer to the index under Double Majors and Minors for further information.

Required (18 crs.)

ACC 306 - Tax Accounting Credits: 3
ACC 310 - Intermediate Accounting I Credits: 3
ACC 311 - Intermediate Accounting II Credits: 3
ACC 312 - Cost Determination and Analysis Credits: 3
ACC 404 - Auditing Credits: 3
MIS 300 - Information Technology and Business Operations Credits: 3
Students who double major in ACC and MIS take MIS 355 instead of MIS 300

Accounting Electives (3 crs.)

(One course from the following 3-credit courses)

Note:

A student graduating with a major in accounting must be proficient in the use of microcomputers to function effectively in the accounting profession. In order to develop the proficiency expected of an accounting graduate, assignments will be given throughout the accounting program which require the use of a microcomputer. By the middle of the sophomore year a student majoring in accounting will be expected to have acquired a personal computer which is compatible with the hardware and software used by the Department of Accounting. Our computer labs, though well-equipped, are utilized by all college of business students. Due to this high demand, a personal computer is invaluable in fulfilling accounting major course requirements.

Accounting Career Opportunities

The accounting program is designed to prepare students for national and international careers in professional, industrial, and non-profit accounting. The Accounting Department is cognizant of developments in the academic and professional accounting areas to ensure the curricula and teaching methods are of the highest standards.

Accounting B.S.B.A./M.B.A. Five-Year Program

An accelerated B.S.B.A./M.B.A. program is proposed for students who are qualified on the basis of scholastic aptitude, academic performance, and accounting-related work experience. Students who qualify for the program may earn both the bachelor’s and master’s of Business Administration within a total period of ten semesters and two summer sessions. Students would be admitted provisionally at beginning of their fourth year upon meeting the admission requirements.