Accounting - Bachelor of Applied Science in Business Management
Degree
Bachelor of Applied Science (BAS)
Overview
The Bachelor of Applied Science in Accounting builds on the basic accounting certificate to allow students to move beyond tracking Income Statement and Balance Sheet items. The focus of this hands-on immersive degree is on the Certified Management Accounting industry certification (CMA). Students will understand core business operations, and how accounting helps decision makers in the every-day management of a business. In addition, students will learn Business Analytics and software to prepare them for the continued rapid growth in technology in the Accounting field. Students will be prepared to either go directly to the workplace, or to continue with a Master’s Degree.
Career Opportunities
With a degree in accounting, students may pursue a career in public and/or private industry, as well as government agencies. Careers include a broad range of accounting functions and services, financial services, tax services, and many others.
Learning Outcomes
- Prepare to take the CMA professional certification exams
- Prepare financial statements pursuant to GAAP using the Accounting Cycle
- Demonstrate use of technology in the accounting process
- Ability to apply a broad range of business core principles in management decisions
- Demonstrate critical thinking and an analytics mindset to solve business problems
- Provide decision makers with relevant information using managerial and tax concepts
Professional Licensure
Certified Management Accountant (CMA) certification requirements are set by the Institution of Management Accountants. While the CMA is not a professional license, it is a globally recognized credential. The Bachelor's of Applied Science degree in Business with the Accounting Area of Emphasis (120 credit hours) is designed to meet the educational CMA requirements and will allow students to sit for the exam. However, additional Professional CMA requirements must be completed in order to receive the certification
Certified Public Accountant (CPA) licensure requirements are set state by state, but all states require a minimum total 150 credit hours. The Bachelor's of Applied Science degree in Business with the Accounting Area of Emphasis (120 credit hours) will not, by itself, meet the CPA education requirements of any state. Because the educational requirements for each state to sit for the CPA exam differ greatly, can be extremely complex and detailed, and can change frequently, it is imperative that students investigate the requirements of the state(s) from which they wish to seek a CPA license. Each state has a board of accountancy that can provide this information.
Course Requirements
Students are responsible to examine the course description of each course listed below for details of prerequisites, which must be satisfied before registering for the course.
Religion
Religion Cornerstone Courses
Complete each of the following
| REL 200 | The Eternal Family (Cornerstone) | 2 credits |
| REL 225 | Foundations of the Restoration (Cornerstone) | 2 credits |
| REL 250 | Jesus Christ & His Everlasting Gospel (Cornerstone) | 2 credits |
| REL 275 | Teachings & Doctrine of The Book of Mormon (Cornerstone) | 2 credits |
| Total Credit Hours: | 8 |
Religion Electives
Complete three additional religion courses
Total Credit Hours: 14
College and Career Success
Complete both of the following
| CAR 101 | College Success | 1 credit |
| BAP 115 | Excel and Introduction to Technology | 1 credit |
| Total Credit Hours: | 2 |
Internship
| CAR 499R | Internship | 1-3 credits: This course can be taken a maximum of 2 times with a cap of 4 total credits |
| Total Credit Hours: | 1 |
General Education
Composition Courses
Complete two courses (6 credit hours)
| ENG 101 | Introduction to College Writing | 3 credits |
| ENG 201 | Intermediate College Writing | 3 credits |
| ENG 301 | Technical Writing | 3 credits |
| BUS 340 | Professional Business Communications | 3 credits |
| Total Credit Hours: | 6 |
**
BUS 340 can serve as both a Composition course as well as a Business Core Requirement**
Quantitative Literacy
Complete one course (3-4 credit hours)
| MAT 107 | Quantitative Analysis and Personal Finance | 3 credits |
| MAT 110 | College Algebra | 4 credits |
| MAT 111 | Trigonometry | 3 credits |
| MAT 112 | Calculus I | 4 credits |
| MAT 113 | Calculus II | 4 credits |
| MAT 119 | Business Calculus | 3 credits |
| MAT 237 | Discrete Mathematics | 3 credits |
| MAT 252 | Statistics | 3 credits |
| Total Credit Hours: | 3-4 |
**
MAT 252 can serve as both a General Education course as well as a Business Core Requirement**
Distribution Areas
American Institutions
Students must complete one of the following courses:
| HIST 170 | American Civilizations | 3 credits |
| HIST 175 | History of Technology in the United States | 3 credits |
| POLS 110 | American Government | 3 credits |
| Total Credit Hours: | 3 |
Fine Arts
Students must complete one of the following courses:
| ART 101 | History of the Fine Arts | 3 credits |
| ART 110 | Survey of Visual & Performing Arts | 3 credits |
| Total Credit Hours: | 3 |
Humanities
Students must complete one of the following courses
| COMM 122 | Interpersonal Communications | 3 credits |
| HUM 110 | Discovering the Humanities | 3 credits |
| Total Credit Hours: | 3 |
**
COMM 122 can serve as both a General Education course as well as a Business Core Requirement**
Life Sciences
Students must complete one of the following courses:
| LS 103 | Nutrition and Health | 3 credits |
| LS 265 | Anatomy & Physiology | 4 credits |
| Total Credit Hours: | 3-4 |
LS 265 is for Medical Assisting student only
Physical Sciences
Students must complete one of the following courses:
| PS 120 | Earth Science | 3 credits |
| Total Credit Hours: | 3 |
Social Sciences
Students must complete one of the following courses:
| BUS 301 | Principles of Management | 3 credits |
| ECON 161 | Microeconomics | 3 credits |
| ECON 162 | Economic Principles and Problems-Macro, Online | 3 credits |
| GEOG 130 | World Political Geography | 3 credits |
| PSYCH 101 | Introduction to Psychology | 3 credits |
| SS 160 | Leadership & Human Behavior | 3 credits |
| Total Credit Hours: | 3 |
**
BUS 301,
ECON 161 or
ECON 162 can serve as both a General Education course as well as a Business Core Requirement**
General Education Student Choice
Students must complete one additional course from one of the following areas: (3-4 credits)
- American Institutions Distribution courses (3 credit hours)
- Fine Arts Distribution courses (3 credit hours)
- Humanities Distribution courses (3 credit hours)
- Life Sciences Distribution courses (3 credit hours)
- Physical Sciences Distribution courses (3 credit hours)
- Social Sciences Distribution courses (3 credit hours)
- Math courses: Math 110 or higher (3-4 credit hours)
Business and Accounting Specific Requirements
As some courses may count towards certificates, the business core, program and/or general education requirements, students should work with an advisor to ensure they complete the minimum 120 credits.
Accounting Certificate
| ACC 101 | Financial Accounting I | 3 credits |
| ACC 102 | Financial Accounting II | 3 credits |
| ACC 210 or FIN 301 | ACC Choice | 3 credits |
| ACC 212 | Managerial Accounting | 3 credits |
| BAP 115 | Excel and Introduction to Technology | 1 credit |
| BAP 130 | Advanced Excel | 1 credit |
| BA 140 | Tableau for Business Analytics | 1 credit |
| Total Credit Hours: | 15 |
**Students pursuing an Accounting BAS should take
ACC 210 to complete the Accounting Certificate.
Students pursuing a Finance BAS should take
FIN 301 to complete the Accounting Certificate.**
Business Analytics Certificate
| ACC 101 | Financial Accounting I | 3 credits |
| BA 140 | Tableau for Business Analytics | 1 credit |
| BA 147 | Introduction to Databases and Structured Query Language (SQL) | 1 credit |
| BA 350 | Data Analytics | 2 credits |
| BA 370 | Advanced Business Analysis | 3 credits |
| BA 380 | Advanced Data Analytics | 2 credits |
| BAP 115 | Excel and Introduction to Technology | 1 credit |
| BAP 130 | Advanced Excel | 1 credit |
| ELEC | Elective | 1 credit |
| Total Credit Hours: | 15 |
Business Core Requirements List
Upper-Division Required Courses
| ACC 301 | Intermediate Accounting I | 3 credits |
| ACC 302 | Intermediate Accounting II | 3 credits |
| ACC 312 | Cost Accounting | 3 credits |
| ACC 325 | Individual Tax | 3 credits |
| ACC 327 | Business Tax | 2 credits |
| ACC 330 | Accounting Systems | 2 credits |
| ACC 333 | Accounting Automation Systems | 1 credit |
| ACC 405 | Internal Controls and Auditing | 3 credits |
| ACC 455 | Law and Ethics for Accountants | 1 credit |
| ACC 486 | CMA Financial Plan & Analytics | 2 credits |
| ACC 487 | CMA Accounting Decision Making | 2 credits |
| FIN 315 | Corporate Managerial Finance | 3 credits |
| FIN 410 | Financial Statement Analysis and Modeling | 2 credits |
| Total Credit Hours: | 30 |
Total Credit Hours: 120
Graduation Requirements
1.Complete a minimum of 120 credit hours
2.Complete a minimum of 40 credit hours of upper-division classes (>300 level)
3.Minimum of 2.0 GPA
4.Complete General Education and Religion requirements
5.Complete Business Core requirements
6.Complete upper-division Accounting requirements
7.Complete Business Analytics Certificate
8.Complete Accounting Certificate
9.Minimum grade C- or higher in all program-specific classes
RECOMMENDED SEQUENCE OF COURSES
Individual student circumstances, such as the need for a smaller course load or the number of preparatory English or Math courses a student must take, may require additional semesters to complete the program. Please see your academic advisor for assistance.
First Semester
ACC 101,Financial Accounting I,3 credits
BAP 115,Excel and Introduction to Technology,1 credit
COMM 122,Interpersonal Communications,3 credits
CAR 101,College Success,1 credit
ENG 101,Introduction to College Writing,3 credits
GE - LS,General Education, Life Science,3 credits
REL,Cornerstone Religion Course,2 credits
Total Minimum Semester Hours: 16
Second Semester
ACC 102,Financial Accounting II,3 credits
GE - SS,Recommended ECON 161 or ECON 162,3 credits
GE - FA,General Education, Fine Arts,3 credits
MAT 110,College Algebra,4 credits
REL,Cornerstone Religion Course,2 credits
Total Minimum Semester Hours: 15
Third Semester
ACC 212,Managerial Accounting,3 credits
BA 140,Tableau for Business Analytics,1 credit
BAP 130,Advanced Excel,1 credit
BUS 340,Professional Business Comm (Upper English),3 credits
GE - AI,General Education American Institutions,3 credits
BA 147 (SQL) or IT 143,1-3 credits
REL,See Religion Classes,2 credit
Total Minimum Semester Hours: 14-16
Fourth Semester
ACC 210, Quickbooks Online,3 credits
ELECTIVE -CAR 299R, Internship, 1-3 credits
GE - PS,General Education, Physical Science,3 credits
GE - DISTN, Recommended MAT 252,3 credits
ELECTIVE,Recommended BUS 351 or DM 105,3 credits
REL,See Religion Classes,2 credits
Total Minimum Semester Hours: 15-17
Fifth Semester
ACC 301,Intermediate Accounting I,3 credits
ACC 312,Cost Accounting,3 credits
ACC 325,Individual Tax,3 credits
ACC 333,Accounting Automation Systems,1 credit
FIN 301, Intro to Finance, 3 credits
***REL,See Religion Classes,2 credits
Total Minimum Semester Hours: 15
Sixth Semester
ACC 302,Intermediate Accounting II,3 credits
ACC 327,Business Tax,2 credits
BA 350,Data Analytics,2 credits
BUS 321,Business Law and Ethics,3 credits
FIN 315,Corporate Managerial Finance,3 credits
***REL,See Religion Classes, 2 credits
Total Minimum Semester Hours: 15
Seventh Semester
ACC 330, Accounting Systems, 2 credits
ACC 405,Internal Controls and Auditing,3 credits
ACC 455,Law & Ethics for Accountants,1 credit
ACC 486, CMA Financial Planning and Analytics, 2 credits
BUS 301,Management & Organizational Behavior,3 credits
BUS 495, Advanced Business Strategy, 3 credits
***REL,See Religion Classes,2 credits
Total Minimum Semester Hours: 16
Eighth Semester
ACC 487, CMA Accounting Decision Making,2 credits
BA 370,Advanced Business Analysis,3 credits
BA 380,Advanced Data Analytics,2 credits
FIN 410, Financial Statement Analysis and Modeling,2 credits
SCM 325,Operations Management,3 credits
ELECTIVE,Elective (CAR 499 or Job or MACC),3 credits
***REL,See Religion Classes, 0 credits
Total Minimum Semester Hours: 15
Total Accounting - BAS in Business Management, Minimum Credit Hours 120