BBA Accounting

The Bachelor of Business Administration in Accounting requires students to take 130 credit hours, 33 of which are in accounting, 45 in other business subjects, and 52 in general education. Within the 33 credit hours of accounting, students may include an elective in an area of special interest.

The purpose of the accounting program is to prepare students to cope effectively with the challenges they may face in the public, private, or industrial sectors. In addition to the development of competency in the particular skills of accountancy, students acquire a broad background in general business subjects and communication skills.

The BBA Accounting Program is fully accredited by the Association of Collegiate Business Schools and Program (ACBSP). This certifies that the program is of high quality and meets rigorous ACBSP educational standards. The curriculum reflects recommendations of the American Institute of Certified Public Accountants and the American Accounting Association.

Completion of the program satisfies the accounting educational requirements of the District of Columbia, Maryland, and Virginia licensing boards and permits students to take the uniform Certified Public Accountant examination in those jurisdictions. To sit for the CPA examination, virtually all the states require 150 semester hours of college level credits, many state require specific non-accounting business/law courses; Maryland State requires a course in Business Ethics; Candidates should contact the state licensing board of the state in which they plan to take their CPA examination.

The degree requires a total of 130 credit hours

General Requirements:

FIRST SEMESTER
*Course #*	*Course Title*	*Credit(s)*
8800-101	Freshman Orientation	1
1133-111	English Composition I	3
2207-104	Introduction to Business	3
1535-116	Finite Math	3
	Natural Sci. Elective with Lab	4
	Fine Arts Elective	3
SECOND SEMESTER
*Course #*	*Course Title*	*Credit(s)*
1133-112	English Composition II	3
1535-215	Cal/Bus., Soc., & Life Science	4
1119-115	Public Speaking	3
1167-105	Introduction to Logic	3
	Natural Sci. Elective with Lab	4
THIRD SEMESTER
*Course #*	*Course Title*	*Credit(s)*
1133-211	Literature and Adv. Writing I	3
2131-201	Principles of Macroeconomics	3
2201-201	Principles of Accounting I	3
2217-120	Computer Applications in Bus.	3
	Foreign Language Elective	3
FOURTH SEMESTER
*Course #*	*Course Title*	*Credit(s)*
1133-212	Literature and Adv. Writing II	3
2207-208	Business Communications	3
2131-202	Principles of Microeconomics	3
2201-202	Principles of Accounting II	3
	Foreign Language Elective	3

FIFTH SEMESTER
*Course #*	*Course Title*	*Credit(s)*
2201-301	Intermediate Accounting I	3
2201-325	Cost Accounting	3
2209-220	Business Statistics	3
2209-314	Business Finance	3
2211-214	Legal Environ. of Business	3
2213-304	Intro to Management	3
SIXTH SEMESTER
*Course #*	*Course Title*	*Credit(s)*
1171-201	Principles of Psychology I	3
2201-302	Intermediate Accounting II	3
2201-312	Fed. Income Tax Accounting I	3
2209-223	Quantitative Bus. Techniques	3
2211-318	Commercial Law	3
2227-304	Intro to Mktg. Management	3
SEVENTH SEMESTER
*Course #*	*Course Title*	*Credit(s)*
2201-401	Auditing I	3
2201-	Accounting Elective	3
2213-409	Organ. Theory & Behavior	3
2217-402	Management Info Systems	3
	International Business Elective	3
EIGHTH SEMESTER
*Course #*	*Course Title*	*Credit(s)*
2201-402	Auditing II	3
2201-404	Advanced Accounting	3
2201-407	Acctg Systems & Data Process.	3
2213-414	Prod. & Operations Mgmt	3
2213-419	Business Policy & Strategy*	3

Transfer students must earn a minimum of 17 credit hours of accounting at UDC. Transfer credits taken at the freshman or sophomore level may be applied to requirements at the junior or senior level only under certain circumstances. Students should consult the department chair regarding transfer credit.