Accounting, B.B.A.

The Accounting major prepares students for careers in financial reporting, managerial accounting, taxation, and general business. Students obtaining accounting degrees from this institution pursue careers in public accounting, controlling, finance, sales, and general management. They are employed by public accounting firms, industrial companies, financial companies, and government agencies. Accounting students are exposed to the traditional accounting fields such as auditing, information systems, generally accepted practices, law, taxation, and cost determination. The program is designed so students can prepare for the Certified Public Accounting (CPA) Examination. The program follows the prescribed Alabama State Board of Accountancy curricular recommendations.

Business Core

Students seeking the B.B.A. degree must complete the 36-semester-hour business core, 18 or more hours in their majors, plus sufficient electives after consultation with their adviser to complete at least 120 hours required for graduation. The Business Core requirements are:

Accounting Requirements

Three electives from:

CPA prerequisites:

A student who intends to sit for the CPA in Alabama must complete:

all five of the Accounting electives (AC 422 , 425 , 426 , 427 , and 428 *);
sufficient additional hours to meet the 150-hours requirement of the State of Alabama accountancy law.

* Two of the courses noted by an asterisk may be taken at the graduate level within the M.B.A. program.

Accounting Majors seeking a dual degree path

The Alabama State Board of Public Accountancy’s postsecondary educational hours requirement is a total of 150 completed hours in a program. In addition the Board requires 33 specific accounting hours at the upper division undergraduate and/or graduate level before a candidate can sit for the Uniform CPA examination. Accounting majors who meet the admission requirements listed in the Graduate Bulletin for the M.B.A. can earn an undergraduate degree (B.B.A.) and a graduate degree (M.B.A.) in the time frame normally required to earn a B.B.A. degree.

A student may obtain an undergraduate accounting degree with 120 credit hours and an M.B.A. degree with 30 graduate credit hours. These accounting courses are offered at both the undergraduate and graduate levels. Students who declare the graduate path toward fulfillment of the Alabama State Board of Public Accountancy’s post-secondary educational hours requirement will complete two of three cross-listed accounting courses (AC 525, 527, 528) at the graduate level and one of the remaining required M.B.A. courses.