Dec 11, 2024  
2022-2023 Academic Bulletin 
    
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2022-2023 Academic Bulletin [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. This program is designed to meet the educational requirements to take the CPA examination in Michigan. 150 credit hours are required for CPA certification.

This program is available at the main campus and at Middle East University.

Total Credits - 124

Business Core - 39

Major - 27

Electives

A minimum of 3 courses, for a total of 9 or more credits, from the following:

Additional Requirements

Students must complete the business core courses (39 credits) and the major required and elective courses (27 credits) with a minimum overall GPA of 2.33. However, students must receive a minimum of a “C-” grade in each course. Courses where a grade less than a “C-” is received will not apply towards the business core or major requirements.

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

Cognates - 12

Additional Requirements

Transfer Credits

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).

Student Learning Outcomes

Program Outcomes

  • Students will be able to identify the major theory and concepts of business across business functional areas.
  • Students will be able to incorporate relevant quantitative and qualitative data in the analysis.
  • Students will be able to identify relevant business theories in analyzing business issues and apply appropriate theories in addressing business problems.
  • Students will be able to deliver oral presentations clearly, confidently, and in an organized format, and present their written thoughts in a coherent narrative to articulate complex ideas.
  • Students will be able to identify Christian perspectives when approaching business issues and understand the Judea-Christian foundation of personal and professional integrity, accountability, and experience positive spiritual growth.

Major Outcomes

  • Students will be able to explain how the required and elective Accounting major courses integrated with the other functional areas of business.
  • Students will be able to explain the major concepts, theory, and practice of their required Accounting major courses: Intermediate Accounting, Individual Taxation, Advanced Accounting, and Auditing.
  • Students in Accounting will be able to articulate that their understanding of Christian principles and ethics related positively to their professional careers.
  • Students will be able to explain that the rigor and content of their Accounting courses adequately prepared them for their careers in business.