Bachelor of Professional Accountancy (B.P.A.)
The objective of the Bachelor of Professional Accountancy (B.P.A.) curriculum sequence is to prepare the student for a career in professional accounting. This program would satisfy the 150-hour (five year) requirement to sit for the CPA examination. It would also provide in-depth preparation beyond the B.B.A. in accounting for other certification examinations-or for those who desire additional preparation in a specific area of accounting.
Candidates applying for CPA licensure must complete 3 hours of business communication and 3 hours of computer technology. The business communication requirement is fulfilled by completing ENGL 300 (Writing in the Professions) and COMM 105A (Fundamentals of Communication). Students who have completed the equivalent of either of these courses at another institution may find it necessary to petition for a substitution. At present, the Licensing Board may not have the course syllabus on file for a course that was taken at another college or university. If this is the case, the candidate must submit copies of the course syllabus for review by the Board. The computer technology requirement is met by taking 3 credits of computer technology courses consisting of any combination of ECON 151 (2 credits, Computer Applications in Business), a computer application course from the Computer Science Department, ACCT 419 (Accounting Software Applications), and ACCT 318 (E-Business: Measurement, Audit and Security). This combination of courses must total at least 3 credit hours. Neither MGT 325 (Management Information Systems) nor ACCT 414 (Accounting Information Systems) will fulfill this requirement at the present time.
Business Core (49 credits required)
| ACCT 213 | Financial Accounting | 4 |
| ECON 221 | Principles of Macroeconomics | 4 |
| ECON 235 | Introductory Statistics | 4 |
| ACCT 214 | Managerial Accounting | 4 |
| ECON 222 | Principles of Economics II | 2 |
| ECON 335 | Applied Statistics | 4 |
| MGT 321 | Organization and Administration | 3 |
| MGT 325 | Management Information Systems | 4 |
| MKT 331 | Marketing Principles | 4 |
| FIN 304 | Financial Management | 4 |
| MGT 324 | Production and Operations Management | 4 |
| LAW 308 | Social, Political and Legal Environment of Business | 4 |
| MGT 429 | Executive Strategies and Policies | 4 |
| TOTAL CREDITS: | 49 |
Business Cognates (12 credits required)
| MATH 120B | Finite Mathematics or MATH courses numbered at or above MATH 161 (although MATH 120 B is recommended for business students who are not planning to take additional work in mathematics) | 4 |
| ENGL 300 | Writing in the Professions | 3 |
| COMM 105A | Fundamentals of Communication | 3 |
| ECON 151 | Computer Applications in Business (2 cr) (or an introductory programming course of at least two credits in a high level language) | 2 |
| TOTAL CREDITS: | 12 |
Courses Outside of the College of Business and Management
48 credits must be earned in courses that are not in the College of Business and Management.
Major Required Courses (31 credits)
| ACCT 218 | Fund Accounting | 4 |
| ACCT 311 | Intermediate Accounting I | 4 |
| ACCT 312 | Intermediate Accounting II | 4 |
| ACCT 315 | Cost Accounting | 4 |
| ACCT 316 | Federal Income Tax Accounting | 4 |
| ACCT 411 | Advanced Accounting | 4 |
| ACCT 413 | Auditing | 4 |
| ACCT 414 | Accounting Information Systems | 3 |
| TOTAL CREDITS: | 31 |
Major Electives (two of the following courses required)
| ACCT 317 | International Accounting | 3 |
| ACCT 318 | E-Business: Measurement, Audit & Security | 3 |
| ACCT 415 | Advanced Managerial Accounting | 3 |
| ACCT 416 | Federal Income Tax - Advanced | 4 |
| ACCT 419 | Accounting Software Applications | 3 |
| LAW 309 | Private Law and Business | 3-4 |
Optional Elective: ACCT 319 Accounting Internship (1-3 cr)