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Accounting, Finance, and Business Law Majors

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Department of Accounting, Finance, and Business Law

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Sample 4-Year Plan: Accounting B.S.

Sample 4-Year Plan: Finance B.S.

Bachelor of Science with a major in Accounting and the required minor in Business Administration

The Bachelor of Science in Accounting is offered to students who seek careers as accountants and auditors with public accounting firms or with commercial, industrial, or public institutions. A graduate with this major may become an internal auditor, cost accountant, budget director, tax accountant, Internal Revenue agent, municipal finance officer, controller, or chief financial officer.

The requirements to sit for the Certified Public Accountant (CPA) exam are established by state law and implemented by the state board of accountancy in each state. The accountancy boards of Kentucky, Ohio, and Indiana require 150 semester hours including a bachelor’s degree.Students should consult the State Board of Accountancy in the state where they plan to seek employment for specific requirements.Students needing the additional hours should investigate the Master of Accountancy (see Graduate Catalog for more information). The undergraduate accounting degree program meets the educational requirements necessary to take other certifying examinations in accounting (for example, Certified Management Accountant examination and Certified Internal Auditor examination).

In addition to courses to meet the selective admission for certification of the major and the business core courses, all students majoring in accounting must complete the following: (1) "MAT 112: Applied Calculus," (2) six core accounting courses, (3) one experiential learning class, (4) one of the two tracks in either accounting or accounting information systems.

Special admission requirements: Students desiring to enter the Bachelor of Science program in accounting must meet selective admission requirements established by the Haile/U.S. Bank College of Business.These requirements are met by completing a set of 10 courses (listed below) with a minimum grade of C- in each course and a minimum GPA of 2.50 across the set of courses. Prior to meeting these requirements, students are enrolled as "pre-majors." Some of the selective admission courses can be used to satisfy general education requirements, and some satisfy partial requirements for the minor in business administration.

You should also know: A grade of C or better in all program courses in the accounting major is required to earn the Bachelor of Science.

Students in all AACSB-accredited business majors complete a group of eight core courses designed to provide a comprehensive overview of business.

All accounting majors must complete the accounting track or the accounting information systems track in addition to the other requirements for the major.

If a particular course has a prerequisite that is not listed as part of the major requirements, then the prerequisite is given in italics below the course for which it is a prerequisite, and it is marked with an asterisk (*). These prerequisites must be completed IN ADDITION TO other program requirements.

Click here for a 4-year plan showing one way a student can complete the program below in 4 years if the student requires no remedial courses.

Degree Requirements: B.S. – Accounting with required business administration minor


Selective Admission Courses			Credits
CMST 101	Public Speaking				3
ENG 101	College Writing				3
MAT 114	Finite Mathematics*				3
	*Prerequisite: C- or better in MAT 109 Algebra for College Students or ACT ≥ 23
ACC 200	Principles of Accounting I-Financial*				3
	*Prerequisite: INF 101 Computer Literacy and Informatics
ACC 201	Principles of Accounting II-Managerial				3
BUS 230	Legal Environment				3
ECO 200	Principles of Macroeconomics				3
ECO 201	Principles of Microeconomics				3
ENG 291	Advanced College Writing				3
STA 212	Statistics for Business Applications I				3
Credits for Selective Admission				30
College of Business Core Courses
BIS 300	Management Information Systems				3
BUS 330	Ethics: Managerial Decision-Making				3
ECO 305	International Context for Business				3
FIN 305	Principles of Finance				3
MGT 300	Behavior in Organizations: Understanding Organizational Life				3
MGT 305	Operations Management in Business				3
MGT 490	Business Policy				3
MKT 305	Principles of Marketing				3
Core Credits in Business				24
Core Courses in Accounting
MAT 112		Applied Calculus			3
		*Prerequisites: C- or better in MAT 109 or placement
ACC 202		Accounting Lab			1
ACC 300		Intermediate Accounting I			3
ACC 301		Intermediate Accounting II			3
ACC 310		Accounting Information Systems			3
ACC 350		Management Cost Accounting I			3
ACC 400		Auditing			3
CEP 300		Cooperative Education			3
		OR
ACC 396		Internship: Accounting
Core Credits in Accounting			22
Additional Prerequisite Credits			3-6
TOTAL CORE CREDITS			79-82


Accounting Track		Credits
ACC 320	Tax Planning		3
ACC elective – select one course from the following:
ACC 330	Fraud Examination
ACC 420	Advanced Tax Planning		3
ACC 430	Accounting for Non-Profit Institutions
ACC 450	Management Cost Accounting II
ENG 340	Business Writing
	OR		3
ENG 371	Traditional Grammar
Global Focus elective– select one course from the following:
ECO 340	International Economics
ECO 344	Comparative Economic Systems
FIN 415	International Finance		3
MGT 360	Comparative International Management
MKT 360	International Marketing
PSC 410	International Political Economy
TOTAL TRACK CREDITS		12
Total Core Credits		79-82
TOTAL CREDITS		91-94

Accounting Information Systems Track		Credits
INF 110	Business Programming		3
INF 282	Introduction to Databases		3
BIS 310	Information Systems Analysis		3
BIS 380	Quantitative Analysis with Excel		3
TOTAL TRACK CREDITS		12
Total Core Credits		79-82
TOTAL CREDITS		91-94

Bachelor of Science with a major in Finance and the required minor in Business Administration

The major in finance offers a rich variety of career possibilities for graduates. The field includes jobs in corporate finance, securities, commercial banking, and financial planning. In corporate finance, positions may be in the treasurer's office or in the chief financial officer's office, involving management of financial assets, capital budgeting, project financing, mergers and acquisitions, financial risk management, and international finance. Careers in the securities industry include trading, securities analysis, and research. Banking careers may involve positions as a commercial loan officer, trust administrator, financial risk manager, bank manager, or in the credit lending or bank operations departments.Investment bankers help corporations perform business transactions, make investment decisions, and raise venture capital. Careers in financial planning include those services offered to individuals and families to assist them in planning for and monitoring their financial futures. Typical services include savings and investments, insurance, retirement planning, and estate planning, all of which are essential in protecting against catastrophic loss.

In addition to courses to meet the selective admission for certification of the major and the business core courses, all students majoring in finance must complete the following: (1) 12 hours of core finance classes and (2) 12 hours of elective finance classes. Those students intending to pursue a career in corporate finance or investments should consider choosing their electives from the following list: "FIN 355: Principles of Risk Management and Insurance," "FIN 365: Financial Markets and Institutions,""FIN 405: Derivative Securities,""FIN 415: International Finance,""FIN 450: Advanced Investments and Security Analysis" (by application only).Those students considering careers in financial planning should consider choosing their electives from the following list: "ACC 320: Tax Planning,""FIN 355: Principles of Risk Management and Insurance," "FIN 385: Financial Planning Process and Estate Planning,""FIN 445: Retirement Planning and Employee Benefits,""FIN 450: Advanced Investments and Security Analysis" (by application only).Those students considering careers in managerial finance should consider choosing their electives from the following list: "ACC 202: Accounting Lab," (1 credit hour) "ACC 300: Intermediate Accounting I," "ACC 301:Intermediate Accounting II," "ACC 320: Tax Planning," "ACC 350: Management Cost Accounting I."

Special admission requirements: Students desiring to enter the Bachelor of Science program in finance must meet selective admission requirements established by the Haile/U.S. Bank College of Business. These requirements are met by completing a set of 10 courses (listed below) with a minimum grade of C- in each course and a minimum GPA of 2.50 across the set of courses. Prior to meeting these requirements, students are enrolled as "pre-majors." Some of the selective admission courses can be used to satisfy general education requirements, and some satisfy partial requirements for the minor in business administration.

Northern Kentucky University

Accounting, Finance, and Business Law Majors