Dec 03, 2024  
2023-24 NSU Undergraduate Catalog 
    
2023-24 NSU Undergraduate Catalog [Archived Catalog]

Accounting B.B.A. *

Location(s): Tahlequah, Broken Arrow


OSRHE Program Code: 001
CIP Code: 520301
Major Code: 1025
Option Codes:

  • 1026 - Managerial Accounting
  • 1027 - Public Accounting

Transfer Agreements

Business Administration General Information  

Purpose

The Accounting program prepares the accounting major for a career in the accounting profession, either public, private, or governmental. In addition, the accounting curriculum is designed to develop the accounting student’s ability to work effectively, to become mentally disciplined, to communicate orally and in writing, to be aware of professional responsibilities, to develop an appreciation of the accountant’s high standard of integrity, and objectivity in reporting. The program also provides the non-accounting major with basic accounting knowledge for use in a chosen major field and personal life.

Specialty Accreditation

Bachelor of Business Administration programs offered through the College of Business and Technology are accredited by the Accreditation Council for Business Schools and Programs (11520 West 119th Street, Overland Park, KS 66213, 913-339-9356). http://www.acbsp.org

Credential Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy. To earn the CPA license, applicants are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience. The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice. Additional fees apply for both testing and licensure. Students are encouraged to talk with their faculty advisor about the steps to become a certified public accountant.

Student Learning Outcomes


  1. Demonstrate knowledge of the accounting cycle and the ability to correctly record and post transactions
  2. Demonstrate the ability to apply Generally Accepted Accounting Principles.
  3. Demonstrate the ability to apply principles of taxation contained in the Internal Revenue Code
  4. Demonstrate knowledge of cost accounting methods used to evaluate and project business performance.
  5. Demonstrate the ability to apply auditing concepts and procedures (Public Accounting Option)
  6. Demonstrated advanced knowledge of cost management and control, including cost volume profit analysis and process costing (Managerial Accounting Option)

Business General Education Requirements


A minimum of 46 hours of academic work in general education is required during the freshman and sophomore years.  For students transferring with the Associate of Arts degree or Associate of Science degree from a public institution in Oklahoma, all general education requirements will be satisfied with respect to degree requirements.  However, some majors may require other specific general education courses as program prerequisites or program requirements.  Students should consult advisors and the program’s plan of study for further information.  Students are required to complete general education requirements by the time they have completed 90 semester hours of college work.  General Education Requirements  

Students seeking Bachelor of Business Administration (BBA) degrees are encouraged to select these courses while completing General Education requirements.

Select one of the following options:


Major Total - 30 hours


Total Business Core & Major - 60 hours


Accelerated B.B.A. Accounting to M.S. Accounting and Financial Analysis


Note:  Please refer to Accelerated Bachelor’s to Master’s Degree Program  for complete information concerning the Accelerated Degree Program.  Refer to the current Graduate Catalog for master’s degree requirements.

IMPORTANT:

  • Students admitted to the Accelerated B.B.A. Accounting to M.S. Accounting and Financial Analysis degree program will complete up to 12 hours of graduate level credit to apply toward both the undergraduate and graduate degrees.
  • A minimum grade of C is required for all 5000 level graduate courses.
  • Students who do not follow the approved degree plan may become ineligible to continue in the accelerated degree program. 
  • Prior to completing the undergraduate degree, if the undergraduate GPA, graduate GPA and/or overall GPA fall below a 3.00, the student becomes ineligible to continue in the ADP.
  • Students may withdraw from an approved accelerated degree pathway.  Graduate credit hours completed prior to the student withdrawing or becoming ineligible to continue in the ADP apply toward the undergraduate degree only. 
ADP Paired Courses
Accounting Elective ACFN 5003 - Accounting and Finance Analysis Seminar I
Accounting Elective ACFN 5143 - Quantitative Methods in Accounting and Financial Analysis
Up to 6 hours of Free Electives (Optional) ACFN - Approved ACFN electives

 

Additional Degree Information - College of Business and Technology


In addition to general education and program requirements stated above, additional hours may be needed to satisfy all minimum degree requirements listed below.

  • English Proficiency: Components I and II of English proficiency should be met with grades of “C” or better prior to the completion of 60 credit hours.
  • ​A minimum of 124 hours is required. PE activity is limited to four hours. Prior learning credit (CLEP, Advanced Standing, Military Credit, etc) is limited to 30 hours.
  • ​A minimum of 30 hours in residence (from NSU) is required for graduation. PE activity is limited to four hours. Hours in residence exclude zero-level courses and prior learning credit such as CLEP, Advanced Placement, Advanced Standing, Military Credit, etc.​
  • A minimum of 40 hours of 3000/4000 level courses is required for graduation.  ​
  • A minimum of 60 hours from a 4-year school is required for graduation excluding zero level and PE activity courses.
  • At least fifty percent of the major requirements must be upper division courses (3000 and 4000 level).
  • At least 18 hours or fifty percent of the major, whichever is greater, must be satisfactorily completed at NSU.
  • The minimum number of credit hours required in the Liberal Arts and Sciences varies based on the type of degree.  B.B.A and B.T. degrees require at least 40 hours and the B.S. degree requires at least 55 hours.  Liberal Arts and Sciences (LAS) courses are identified in catalog course descriptions.

For more information, see Bachelor’s Degree Requirements .