Accounting | Bachelor of Business Administration: Accounting (Public Accounting)
This concentration prepares students who prefer working at a public accounting firm in tax or as a tax auditor. This program is designed to provide the educational qualifications needed to sit for the CPA exam. This program is not available for online delivery.
Course Offerings Schedule - check when classes are scheduled for on-campus and online delivery
Program Summary:
| Code | Title | Hours |
|---|---|---|
| General Education | 34 | |
| Cognate 2 | 12 | |
| Required Courses | ||
| BBA Core | 27 | |
| Accounting Core | 18 | |
| Other Required business | 12 | |
| Directed Electives | 6 | |
| Accounting Electives | ||
| Open Electives 1 | 11 | |
| Total Hours | 120 | |
- 1
Open electives are the credit hours required to reach a minimum of 120 total hours and 45 upper-level hours. The number listed assumes all courses are completed at FHSU as listed. This number may vary if students transfer courses, or have individual substitutions allowed. Students should speak with their advisor if either situation applies to determine if the number will vary, and to ensure they enroll in a minimum of 45 upper-level hours.
Students entering within 1 year of high school graduation will take UNIV 101 Freshman Seminar and may apply that hour in the open elective category.
- 2
3 hours of social and behavioral sciences and 3 hours of math from the cognates may be applied to the general education requirement. This will leave 17 hours of open electives.
Program Requirements
General Education
All undergraduate degrees require completion of the Kansas Systemwide General Education.
Courses identified with GE on this page may satisfy a general education requirement in addition to the identified degree requirement. Students who apply a degree requirement to satisfy a general education requirement will typically add an equal number of hours to the university elective category. This flexibility may allow you to complete a minor or certificate within the 120 hour degree. Transfer students and students majoring in programs with approved exceptions are especially encouraged to select these courses in completing General Education requirements to maximize the likelihood of completing the degree with 120 credit hours.
| Code | Title | Hours |
|---|---|---|
| General Education | 34-35 | |
| Code | Title | Hours |
|---|---|---|
| Cognate | ||
| ECON 201 | Principles of Microeconomics GE | 3 |
| ECON 202 | Principles of Macroeconomics GE | 3 |
| MATH 234 | Analytic Geometry and Calculus I GE | 3-5 |
| or MATH 331 | Calculus Methods | |
| MATH 250 | Elements of Statistics GE | 3 |
Cognate classes are requirements for the BBA degree. Students may apply one ECON, and one MATH to the general education requirement and take additional open electives. Additional pre-requisites might be required for enrollment in MATH 234 and MATH 331.
| Code | Title | Hours |
|---|---|---|
| Business Core | ||
| ACCT 203 | Principles of Accounting I | 3 |
| ACCT 204 | Principles of Accounting II | 3 |
| GBUS 204 | Business Law I | 3 |
| MGT 301 | Management Principles | 3 |
| MKT 301 | Marketing Principles | 3 |
| FIN 305 | Managerial Finance | 3 |
| BCOM 301 | Strategic Business Communication | 3 |
| MGT 602 | Production and Operations Management | 3 |
| MGT 650 | Business Policy | 3 |
| Total Hours | 27 | |
| Code | Title | Hours |
|---|---|---|
| Public Accounting Concentration | ||
| Accounting Core: | ||
| ACCT 303 | Cost Accounting | 3 |
| ACCT 305 | Intermediate Accounting I | 3 |
| ACCT 306 | Intermediate Accounting II | 3 |
| ACCT 360 | Accounting Information Systems | 3 |
| ACCT 402 | Income Tax Procedure | 3 |
| ACCT 412 | Auditing | 3 |
| Other Required Business Classes/Concentration Core: | ||
| GBUS 403 | Commercial Law | 3 |
| INF 304 | Management Information Systems | 3 |
| INF 604 | Data Analytics I | 3 |
| ECON 640 | Money and Banking | 3 |
| or ECON 651 | Managerial Economics | |
| Accounting Electives: | ||
| Select two of the following: | 6 | |
| Governmental and Institutional Accounting | ||
| Advanced Accounting | ||
| Advanced Tax Procedure | ||
| Total Hours | 36 | |
Degree Requirements
| Code | Title | Hours |
|---|---|---|
| All bachelor degrees require: | ||
| GPA of 2.0 on FHSU courses & 2.0 on all coursework (Higher program requirements prevail over the 2.0 when set) | ||
| A minimum of 30 hours earned from FHSU with a grade of D, C, B, or A | ||
| Successful completion of an upper division Writing and Information Literacy course (Most majors contain a course designated) | ||
| A minimum of 45 hours of recognized upper division credit | ||
| A minimum of 120 hours of recognized college credit | ||
Requirements to Sit for CPA Exam in Kansas
150 Credit Hours of post-secondary coursework are required to be eligible to sit for the Certified Public Accountant exam in Kansas. While the B.B.A. in Accounting with a Public Accounting Concentration will prepare the student academically to sit for the exam, it will not provide the required number of post-secondary credit hours.
Students are encouraged to pursue a second degree in an area that complements their accounting degree. It is often possible to complete a double degree with 150 credit hours. A popular second degree is in finance, but other degree areas might include management information systems, marketing, or international business and economics. Students can also complete a minor or take a collection of courses in another business discipline to fulfill the 150 credit hours of post-secondary coursework.
| First Year | ||
|---|---|---|
| Fall | Hours | |
| MATH 110 | College Algebra | 3 |
| ENG 101 | English Composition I | 3 |
| SGE050 - Social Behavioral Sciences Discipline Area | 3 | |
| FIN 205 | Principles of Personal Finance | 3 |
| UNIV 101 | Freshman Seminar | 1 |
| COMM 100 | Fundamentals of Oral Communication | 3 |
| Hours | 16 | |
| Spring | ||
| ENG 102 | English Composition II | 3 |
| SGE040 - Natural Physical Science Discipline Area | 4 | |
| SGE060 - Arts Humanities Discipline Area | 3 | |
| SGE070 - Institutionally Designated Area: Critical Thinking | 3 | |
| MATH 331 | Calculus Methods | 3 |
| Hours | 16 | |
| Second Year | ||
| Fall | ||
| SGE060 - Arts Humanities Discipline Area | 3 | |
| ECON 202 | Principles of Macroeconomics | 3 |
| MATH 250 | Elements of Statistics | 3 |
| ACCT 203 | Principles of Accounting I | 3 |
| Open Electives | 3 | |
| Hours | 15 | |
| Spring | ||
| ECON 201 | Principles of Microeconomics | 3 |
| ACCT 204 | Principles of Accounting II | 3 |
| FIN 305 | Managerial Finance | 3 |
| GBUS 204 | Business Law I | 3 |
| Open Electives | 3 | |
| Hours | 15 | |
| Third Year | ||
| Fall | ||
| MGT 301 | Management Principles | 3 |
| ACCT 303 | Cost Accounting | 3 |
| ACCT 305 | Intermediate Accounting I | 3 |
| GBUS 403 | Commercial Law | 3 |
| ECON 640 | Money and Banking | 3 |
| Hours | 15 | |
| Spring | ||
| BCOM 301 | Strategic Business Communication | 3 |
| MKT 301 | Marketing Principles | 3 |
| ACCT 306 | Intermediate Accounting II | 3 |
| ACCT 360 | Accounting Information Systems | 3 |
| INF 304 | Management Information Systems | 3 |
| Hours | 15 | |
| Fourth Year | ||
| Fall | ||
| MGT 602 | Production and Operations Management | 3 |
| ACCT 402 | Income Tax Procedure | 3 |
| Open Electives | 3 | |
| ACCT 412 | Auditing | 3 |
| INF 604 | Data Analytics I | 3 |
| Hours | 15 | |
| Spring | ||
| MGT 650 | Business Policy | 3 |
| Directed Electives | 3 | |
| Directed Electives | 3 | |
| Open Electives | 3 | |
| Open Electives | 1 | |
| Hours | 13 | |
| Total Hours | 120 | |
Academic Degree Maps are term-by-term sample course plans that specify milestones, courses, and special requirements that are necessary for facilitating on-time completion. Degree Maps are examples and are not prescriptive. Individualized choices such as concentration options, transfer credits, optional minors, advisory programs (certificates), etc. can alter the recommended coursework. Course offerings are subject to change. Students should consult with their academic advisors for additional guidance on course planning.
To determine courses to take in the directed choices (often listed as Program Elective Course) and directed elective course blocks see the overview tab for courses. To locate approved courses in General Education areas (Undergraduate Programs) see the general education section of the catalog.
The undergraduate course maps typically advise the most efficient route for students to complete the general education requirements. Courses that are required in the major may be listed as fulfilling relevant general education requirements. This will result in more open elective course hours in some maps than is listed on the degree overview page.