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2014-2015 [ARCHIVED CATALOG]

Accounting BBA

Accounting is concerned primarily with (1) measuring income, expenditures, and wealth generated by a business enterprise, and (2) communicating information about the financial condition of economic organizations and the results of their financial activities. Thus, accounting is the language of business—the backbone of the free enterprise system.

The accounting major is designed to meet the needs of students preparing for accounting careers in business, government, not-for-profit organizations, or public accounting, including those who desire to secure, through state examination, the status of Certified Public Accountant (CPA) or that of Certified Management Accountant (CMA).

Students planning to sit for the CPA exam should consult their state’s Board of Public Accountancy before planning their accounting program. Each state has its own rules, regulations, and specific course requirements. Assistance may be obtained from the Accounting faculty.

Total Credits: 124

Business Core—39

Major Requirements

Major Core—15

Major Electives—12

 Choose four courses from the following:

Business Major Course/GPA Requirements

Students must complete the required and elective major courses (27 credits) with a minimum GPA of 2.33 (C+). The GPA is figured including all courses attempted—even those in which a D is received and which, therefore, do not apply towards the 27 credits of the major.

All accounting majors must obtain a C (2.00) minimum grade in ACCT 121 , ACCT 122 .

Cognates—3

General Electives—11

 Sufficient credits to complete the 124 credits required for graduation.

General Education—44

Students must take all courses designated in the Professional Degree Requirements  of the General Education Program while noting the following approved course substitutions. If a student changes to another degree program, these course substitutions will no longer apply even if already completed.

Other Requirements

Transfer Work

The School of Business Administration does not accept 100-200 level courses (i.e. lower division) as transfer work to replace 300-400 level courses (i.e. upper division).

Residence Requirement

Students must complete in residence in the School of Business Administration at Andrews University a minimum of 50% (33 credits) of the course work for the BBA degree (66 credits=39 credits in the BBA core + 27 credits in BBA required/elective major courses).