Accounting B.B.A. Degree
The field of accounting is often divided into two parts: financial and managerial. Financial accounting is concerned with reporting the results of the operations and financial position of a business firm to those both inside and outside of the management of the firm, including stockholders. Managerial accounting deals with the techniques, controls, systems, and reports used internally by the managers of an organization.
The accounting curriculum at Jacksonville University is designed to provide a foundation for entry into either the financial or managerial areas of accounting. A license as a CPA for the financial accountant, a CMA for the managerial accountant, or a CIA for the internal auditor are the frequent goals of an accounting student.
In addition to these professional opportunities, accounting students become excellent candidates for management positions in such areas a banking, investment houses, and brokerage firms. Many of the major accounting firms are heavily involved in management consulting.
Major Requirements
Students majoring in accounting must complete the University Core and Davis College of Business Core Curriculum requirements.
In addition, they must take the following courses:
| ACCT 311 | Intermediate Accounting I | 3 |
| ACCT 312 | Intermediate Accounting II | 3 |
| ACCT 314 | Cost-Based Decision Making | 3 |
| ACCT 341 | Federal Taxation I | 3 |
| ACCT 370 | Accounting Information Systems | 3 |
| ACCT 450 | Advanced Accounting I | 3 |
| ACCT 453 | Auditing | 3 |
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| One (1) 3-credit hour business elective course numbered 300 or above from outside the Davis College of Business core and outside major requirements. | 3 |
| Total Credit Hours: | 24 |
Accounting Major Important Notes:
Minor Requirements
A minor in accounting consists of 12 credit hours of accounting courses numbered above ACCT 202 that must include ACCT 311 and ACCT 312. The remaining six (6) credit hours are chosen with the written approval of the accounting program coordinator.
The following are required courses:
| ACCT 311 | Intermediate Accounting I | 3 |
| ACCT 312 | Intermediate Accounting II | 3 |
ACCT xxx
| Additional 6 credit hours of accounting courses 6 chosen with the written approval of the accounting program coordinator | 6 |
| Total Credit Hours: | 12 |
Accounting Minor Important Notes:
- Students minoring in accounting must earn a “C” or better in ACCT 201, ACCT 202, and ACCT 311.
- A course taken as part of a major cannot also be used to satisfy the requirements of a minor.