Clayton State University School of Business

Bachelor of Business Administration in Accounting

Consistent with the mission of the School of Business, the mission of the Accounting program is to provide a broad-based undergraduate curriculum leading to professional careers in accounting and related fields. Upon successful completion of the program, the student should attain the following learning outcomes:

A broad-based general education supplemented by a strong supporting business background
A thorough foundation in the diversified fields of accounting: financial accounting, managerial and cost accounting, auditing, taxation, accounting information systems, international accounting, and governmental and non-profit accounting
Specialized accounting education in the student’s chosen career track in accounting or related fields: public accounting, industry, governmental and non-profit, or financial services
Requisite skills to apply the knowledge gained to real world settings
Awareness of ongoing issues and practices in the accounting profession.

Program Requirements

Core Curriculum (Areas A – E)	42 hours
Adjusted Core Curriculum for BBA Majors
Lower Division Major Requirements (Core Curriculum Area F)	18 hours
ACCT 2101 Principles of Financial Accounting (B or higher)	3 hours
ACCT 2102 Principles of Managerial Accounting (B or higher)	3 hours
BLAW 2106 Legal Environment of Business	3 hours
CPTG 2201 Advanced Computer Applications	3 hours
ECON 2105 Principles of Macroeconomics	3 hours
ECON 2106 Principles of Microeconomics	3 hours
Upper Division Business Core Requirements	24 hours
BUSA 3101 Business Statistics	3 hours
BUSA 3700 Business Ethics and Corporate Social Responsibility	3 hours
*FINA 3101 Corporate Finance	3 hours
MGMT 3101 Management Principles and Organizational Behavior	3 hours
MGMT 3102 Performance Quality Management	3 hours
MGMT 3120 Managerial Communications	3 hours
MKTG 3101 Principles of Marketing	3 hours
MKTG 3420 Global Business	3 hours
pre-requisites include MATH 1241 Survey of Calculus*
Business Capstone	3 hours
MGMT 4750 Strategic Management	3 hours
Required Accounting Major Courses	18 hours
ACCT 3110 Managerial Cost Accounting	3 hours
ACCT 3250 Income Taxation	3 hours
ACCT 3351 Intermediate Financial Accounting I	3 hours
ACCT 3352 Intermediate Financial Accounting II	3 hours
ACCT 4330 Accounting Information Systems	3 hours
ACCT 4480 Auditing and Assurance Services	3 hours
Accounting Electives*	9 hours
Select one or two from among the following:
ACCT 4250 Advanced Income Taxation
ACCT 4352 Advanced Financial Accounting
ACCT 4440 Governmental and Non-Profit Accounting
Select one from the following list if two are not selected above.
ACCT 4110 Advanced Managerial Cost Accounting
ACCT 4800 Selected Topics in Accounting
ACCT 4850 Accounting Internship/Cooperative Education
ACCT 4900 Independent Study/Directed Research & Readings
BLAW 3370 Intermediate Business Law
FINA 4101 Investments
FINA 4102 Intermediate Finance
FINA 4103 Money and Banking: Domestic and International

*Students are advised to use their three elective courses based upon their chosen career track. The following courses are recommended for the various career tracks in accounting and related fields:

Career Path	Public Accounting	Industry	Governmental & Non-Profit	Financial Services
ACCT 4110		X	X
ACCT 4250	X	X	X	X
ACCT 4352	X	X
ACCT 4440	X		X
ACCT 4480	X	X	X
BLAW 3370	X	X	X	X
FINA 4101		X	X	X
FINA 4102		X		X
FINA 4103				X

Students are encouraged to check the Georgia State Board of Accountancy for requirements regarding CPA requirements. Students who plan to sit for the CPA exam are advised to consider the CPA requirements when choosing upper division business electives.

Non-Business Courses	9 hours
MATH 1241 Survey of Calculus	3 hours
Free Electives from outside the School of Business	6 hours

Total Degree Requirements	120 hours