Accounting
- B.B.A. in Accounting
- B.P.A, Bachelor of Professional Accountancy.
- Combination B.B.A./M.B.A.
- Already have a Four Year Degree?
- Minor in Accounting
- Accounting Careers
- Course Descriptions (links to online catalog)
The department of Accounting offers two undergraduate degrees in accounting – a 124-credit Bachelor of Business Administration and a 150-credit Bachelor of Professional Accountancy.
B.B.A. in Accounting
The 124-credit B.B.A. accounting program provides the foundation for a variety of Business career opportunities in industry, government, and nonprofit organizations. An accounting major is an excellent background for any career in business. Many accounting graduates advance from their accounting positions to more senior positions because of their ability to understand business issues. Business owners, managers, and government agencies depend on accountants for their technical knowledge and their ability to interpret financial information. Accountants are involved in the preparation of taxes, the design and implementation of accounting information systems and other financial consulting projects. While the 124-credit B.B.A. accounting program is a viable option for any business students, it is not sufficient to meet the educational requirements of the CPA examination (effective July 1, 2003). Students planning to sit for this professional examination should consider the 150-credit B.P.A. program.
Accounting Major – Bachelor of Business Administration (B.B.A.)
The four-year accounting degree provides the student with a sequence of courses that is broad-based in its scope. This program provides maximum flexibility in choosing accounting electives. This program is not designed for those seeking to sit for the CPA examination.
Foundation Courses (61 credits required)
Business Cognate Courses (12 credits required),
Business Core Courses (49 credits required)
Major Courses (12 credits required)
ACCT 311 Intermediate Acct. I 4 cr.
ACCT 312 Intermediate Acct. II 4 cr.
ACCT 315 Cost Accounting 4 cr.
Electives (3 courses required)
ACCT 218 Fund Accounting 4 cr.
ACCT 316 Federal Income Tax Accounting 4 cr.
ACCT317 Int’l. Accounting 3 cr.
ACCT 318 E-Business Measurement,Audit & Security 3 cr.
ACCT 411 Advanced Accounting 4 cr.
ACCT 413 Auditing 4 cr.
ACCT 414 Acct. Info. Systems 3 cr.
ACCT 415 Advanced Mgmt. Acct. 3 cr.
ACCT 416 Federal Income Tax - Advanced 4 cr.
Bachelor of Professional Accountancy (B.P.A.)
The 150-credit B.P.A. program is designed to prepare the student for a career in professional accounting. Certified Public Accountants provide auditing, tax and management advisory services to corporate and individual clients. The increasing complexity of business operations, the need to control costs, the pressure to improve performance, and the constantly changing tax laws contribute to the growing demand for Certified Public Accountants.
Students who plan to sit for the Certified Management Accounting (CMA) examination, the Certified Internal Auditor (CIA) examination, the Certified Information System Auditor (CISA) examination, or other accounting and auditing certifications, also are advised to complete the 150-credit program.
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.
Foundation Courses (61 credits required)
Business Cognate Courses (12 credits required)
Business Core Courses (49 Credits)
Major Courses (31 credits required)
ACCT 218 Fund Accounting 4 cr.
ACCT 311 Intermediate Acct. I 4 cr.
ACCT 312 Intermediate Acct. II 4 cr.
ACCT 315 Cost Accounting 4 cr.
ACCT 316 Federal Income Tax Accounting 4 cr.
ACCT 411 Advanced Accounting 4 cr.
ACCT 413 Auditing 4 cr.
ACCT 414 Acct. Info. Systems 3 cr.
Electives (2 of the following courses required)
ACCT 317 Int’l. Accounting 3 cr.
ACCT318 E-Business: easurement, Audit & Security 3 cr.
ACCT 415 Advanced ManagerialAccounting 3 cr.
ACCT 416 Federal Income Tax -Advanced 4 cr.
ACCT 419 Acct. Software Appl. 3 cr.
LAW 309 Private Law and Business 3-4 cr.
Optional Elective
ACCT 319 Accounting Internship 1-3 cr.
B.B.A./M.B.A. Program
A combination B.B.A./M.B.A. program is offered for students who wish to complete a graduate program and at the same time meet a five-year educational requirement. Students who are working on an undergraduate degree in accounting at SVSU can elect, at the end of their Junior year, to apply for admission to the M.B.A. program (see admission requirements). After completing both the four-year accounting degree requirements and the M.B.A. requirements, the student will be awarded both a B.B.A. and an M.B.A.
Already Have a Four-Year Degree?
Students who already have a four-year B.B.A. degree in accounting may pursue a plan of study within the undergraduate program or the M.B.A. program to qualify for the 150-credit requirement. This plan will give appropriate consideration to previous academic preparation and professional objectives. These students should seek academic counseling from the Department of Accounting to assure that their program will satisfy the 150-credit requirement. Students who have completed their B.B.A. degree in accounting and wish to pursue the B.P.A. program must complete a minimum of 31 credits. Students must complete any agreed upon accounting courses and at least 16 credits from the College of Business and Management.
Accounting (Non B.B.A.)
Accounting is not available as a second major to students currently enrolled in a non-B.B.A. SVSU major.
Minor in Accounting
A minor is not required for the B.B.A. or B.P.A. degree. The minor requirement is met automatically by completing the business core; however, a minor in economics, finance, legal studies, management or marketing may be obtained by completion of certain courses listed under the respective department. Likewise, a minor can be obtained outside the College of Business and Management (Computer Science and English, for example) by meeting the requirements of that department.
B.B.A. Students
An accounting minor is available to a B.B.A. student by completing ACCT 213, 214, 311, 312, and one additional accounting course.
Non-B.B.A. Students
An accounting minor is available for a non-B.B.A. student by completing ACCT 213, 214, 311, and two additional accounting courses.
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Accounting Careers
Accountants are called upon to solve problems. Accounting is an excellent background for other careers such as management, law school, or finance careers. Accountants are called upon to work in some of the following areas:
Industry--Financial planning and reporting, cost management, internal auditing, tax planning and preparation
Government--IRS, FBI, General Accounting Office, Defense Contracts, Auditing, Drug Enforcement
Not for Profit--hospitals, educational institutions, and religious organizations