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Undergraduate Catalog 2023-2024

Business Administration B.S. – Accounting Concentration

Program Overview

Kenneth W. Monfort College of Business

Contact: Jacob Rose, Ph.D., Chair

Location: Kepner 2090

Telephone: 970.351.2855

Website: mcb.unco.edu/programs/business-administration/accounting.aspx

Advising Information:

All business majors must consult with their assigned advisor each semester prior to registering.

To find your advisor, log into ursa.unco.edu; go to 'Student' tab and click 'View Student Information' link. If no advisor is listed, contact the MCB Advising Office for advisor information, 970.351.1233.

The program consists of three parts:

  1. Liberal Arts Curriculum (LAC) Credits
  2. Required Major Credits
  3. University-Wide Credits

Program Description:

Vision: Enrich society and accounting practice by transforming students into exemplary citizens and professionals.

Mission: Provide excellent accounting education that prepares students for successful meaningful careers and responsible global citizenship. Conduct and publish research that enriches accounting practice and education. Engage the accounting profession, our community, and other stakeholders through active involvement in both professional and community organizations.

Values:

  • Student connections with faculty
  • Student placement and lifelong relationships - "Always a Bear!"
  • Engagement with the profession and community
  • Ethical awareness and application
  • Creative problem solving
  • Independent and lifelong learning

Program Learning Goals:

  • Broad knowledge of key business concepts
  • Effective communication skills
  • Conceptual and analytical skills
  • Technology Skills
  • Conceptual understanding of accounting ethics
  • Technical accounting knowledge

A student who has successfully completed the accounting program requirements with no grade below a 'C' will be eligible to sit for the CPA Exam in Colorado.  For Colorado CPA licensure, the student will need 150 credit hours including an additional 9 hours of accounting courses and 6 hours of business courses.  These additional courses may be obtained through the accounting program's Master of Accounting program outlined in UNC's Graduate Catalog.  Specific course requirements for Colorado CPA licensure may be obtained from the Colorado Board of Accountancy website.

Students completing the program are able to qualify for a broad range of opportunities including public accounting, industrial accounting, governmental and other not-for-profit accounting, as well as entrance to graduate programs.

Program Admission Requirements:

  • Incoming New First Time and Transfer students are admitted to the College of Business major and minors provided they meet the admission requirements set forth by UNC.
  • Current UNC students who have completed at least 15 credit hours with a cumulative GPA of 2.50 or above are guaranteed admission to any business major.
  • Current UNC students who have completed at least 15 credit hours with a cumulative GPA of 2.00-2.49 qualify to apply for admission to a business major. Students may apply at the MCB Advising Center located in Kepner 1095.

Degree Requirement Notes:

Students are reminded that to graduate with a Business Administration degree, a student must attain a 2.0 or greater cumulative Business GPA, and at least a "C-" grade in each individual Business Administration Core, concentration and business elective courses. 

Business coursework may be transferred toward a Business degree according to the following limits:

  • A maximum of 12 credit hours may be transferred into the Business Core and
  • A maximum of 9 credit hours may be transferred into Required Concentration and Elective Concentration and
  • A maximum of 6 credit hours may be transferred into Business Electives.

Program Requirements:

  • All students in the program must complete a Professional Experience prior to graduation. A for-credit internship, if completed satisfactorily, will fulfill the work experience component of the Professional Experience.  All students must complete the Professional Experience required workshops.  For more information please visit the Professional Experience website.
  • The total number of credits in accounting coursework cannot exceed 30 credits of 300 and 400 level accounting courses.
  • Students interested in taking the CPA exam should consider taking six credits of their business electives in accounting courses, such as BAAC 429. Students interested in taking other professional exams, such as the CMA, CFP, CFM, CISA, should consult their advisor for suggested electives.
  • In addition to fulfilling the basic requirements for the Bachelor of Science degree in Business Administration, a graduation requirement is the achievement of a cumulative grade point average of 2.00 for all upper division (300/400-level) accounting (BAAC) courses completed at the University of Northern Colorado.
  • In addition to fulfilling the basic requirements for the Bachelor of Science degree in Business Administration students must attain at least a grade of "C-" or better in the Required Concentration Credits, Elective Concentration Credits, and Elective Major Credits in order to count towards graduation.
  • BAAC 495 Special Topics or any Executive Professor class may be substituted for an Accounting elective with the approval of the Chair of the Department of Accounting and CIS.

Coursework completed by a student within the preceding 10 years may apply as credit toward a bachelor's degree. Coursework taken before the 10-year limit may be reviewed by the school director and college dean to determine its appropriateness to the major requirements.

Degree Requirements — 120 Credits

1. Liberal Arts Curriculum — 31 credits

To complete the degree in 120 credits as outlined, the program recommends the below LAC courses that also count toward the required major credits.

Any additional LAC coursework completed outside of the recommended list below may extend the length of the program of study.

Written Communication — 6 credits

The program recommends that you choose one of the following courses for Intermediate Communication:

BA 205 Business Communication OR ENG 123 College Research Paper Writing.

Either course will fulfill both a major requirement and the Liberal Arts Curriculum requirement.

See Written Communication courses

Mathematics — 3 credits

The program recommends that you take the following courses:

MATH 124 College Algebra or STAT 150 Introduction to Statistical Analysis. 

Both courses are required for the major. Either one of them will fulfill the 3 credit hour math requirement in the Liberal Arts Curriculum. 

See Mathematics courses

Arts & Humanities, History, Social & Behavioral Sciences, U.S. Multicultural Studies [MS], and International Studies [IS] — 15 credits

To complete the LAC in the minimum number of credits, be sure to choose at least one course with an IS designation and one course with an MS designation. 

The program recommends the following courses in the Social & Behavioral Sciences category.

ECON 203 Principles of Macroeconomics AND ECON 205 Principles of Microeconomics 

PSY 120 Introduction to Psychology OR PSY 265 Social Psychology OR SOC 100 Introduction to Sociology

Both economics courses and one of the other three courses are required for the major. Any one of them can be used to fulfill the Liberal Arts Curriculum requirement of 3 credits in Social and Behavioral Sciences. A second one can be used to fulfill the requirement of an additional course (3 credits) in Arts & Humanities, History or Social and Behavioral Sciences.

See Arts & Humanities, History, and Social & Behavioral Sciences courses

Natural & Physical Sciences — 7 credits

Select any courses to fulfill this requirement from the currently approved LAC course list.

See Natural & Physical Sciences courses

See Liberal Arts Curriculum

2. Required Major — 91-92 credits

(Required Supporting Credits — 28 credits)

The following courses are required as part of the Business major, some of which will also count towards the Liberal Arts Curriculum. 

BA 205Business CommunicationsLAW2

3

or

ENG 123College Research PaperLAW2

3

BACS 101Business Computing

3

BAMG 125Taking Care of Business

3

COMM 100Basics of Public Speaking

3

ECON 203Principles of MacroeconomicsLAB1

3

ECON 205Principles of MicroeconomicsLAB1

3

MATH 124College AlgebraLAX1

4

PSY 120Principles of PsychologyLAB3

3

or

PSY 265Social PsychologyLAB3

3

or

SOC 100Principles of SociologyLAB3

3

STAT 150Introduction to Statistical AnalysisLAX1

3

(Business Core Credits — 30 credits)

Take all of the following courses:

BAAC 220Principles of Accounting I

3

BAAC 221Principles of Accounting II

3

BAFN 231Legal Environment of Business

3

BAFN 240Introduction to Personal Financial Planning

3

BACS 300Information Systems

3

BAMG 350Management and Organizational Behavior

3

BAMK 360Marketing

3

BAFN 370Business Finance

3

BAMG 390Operations Management and Data Analytics

3

BAMG 456Strategic Management

3

BAMG 456 is the capstone course for Business majors and is designed to be taken in the student's last semester.

(Accounting Concentration Credits — 24 credits)

Take all of the following courses:

BAAC 320Intermediate Accounting I

3

BAAC 321Intermediate Accounting II

3

BAAC 323Cost and Managerial Accounting I

3

BAAC 325Income Tax I

3

BAAC 328Accounting Systems

3

BAAC 421Advanced Topics in Accounting

3

BAAC 424Accounting Ethics

3

BAAC 425Auditing I

3

(Elective Major Credits — 6 credits)

Take six (6) semester credit hours from BA 251 or BACS 200 or BACS 287 or any other 300/400 level business course not already counted in Business Core, Concentration or Concentration electives.  

(BAAC 301 and BAFN 302 may not be used.)

Any 300 or 400-level business electives (BA prefix) except for BAAC 301 and BAFN 302

or

BA 251International BusinessLAB1LAIS

3

or

BACS 200Web Design and Development for Small Business

3

or

BACS 287Fundamentals of Programming

3

3. University-Wide Credits — 1-13 credits*

*Note: Students must apply at least some of the recommended courses to both the liberal arts curriculum requirements and the major requirements to complete this degree program in 120 credit hours. Students who apply all of the recommended courses to the LAC will have up to 13 credits of university wide electives to apply to this degree depending on the number of credits applied to both the LAC and the major. See your advisor for details.

Four Year Plan

This four year plan is a recommended schedule to complete this bachelor's degree in 4 years. Courses are subject to availability. Students must consult with their major advisor to receive information on any additional graduation requirements and course sequence guidance. 

Year 1 – 31 credits

Fall Semester

BACS 101Business Computing

3

BAMG 125Taking Care of Business

3

ECON 203Principles of MacroeconomicsLAB1

3

ENG 122College CompositionLAW1

3

MATH 124College AlgebraLAX1

4

Total Credit Hours:16

Spring Semester

ECON 205Principles of MicroeconomicsLAB1

3

PSY 120Principles of PsychologyLAB3

3

or

SOC 100Principles of SociologyLAB3

3

or

PSY 265Social PsychologyLAB3

3

LAC Arts and HumanitiesLAA1LAA2LAA3LAA4

3

LAC HistoryLAH1

3

LAC Natural and Physical Sciences without LabLAS1

3

Total Credit Hours:15

Year 2 – 31 credits

Fall Semester

BA 205Business CommunicationsLAW2

3

or

ENG 123College Research PaperLAW2

3

BAAC 220Principles of Accounting I

3

BAFN 240Introduction to Personal Financial Planning

3

COMM 100Basics of Public Speaking

3

LAC Arts and Humanities, History, or Social and Behavioral SciencesLAA1LAA2LAA3LAA4LAB1LAB2LAB3LAH1

3

Total Credit Hours:15

Spring Semester

BAAC 221Principles of Accounting II

3

BAFN 231Legal Environment of Business

3

BACS 300Information Systems

3

STAT 150Introduction to Statistical AnalysisLAX1

3

LAC Natural and Physical Sciences with LabLAS1LASL

4

Professional Experience Workshops

Total Credit Hours:16

Year 3 – 30 credits

Fall Semester

BAAC 320Intermediate Accounting I

3

BAAC 323Cost and Managerial Accounting I

3

BAMG 350Management and Organizational Behavior

3

BAMG 390Operations Management and Data Analytics

3

BAMK 360Marketing

3

Total Credit Hours:15

Spring Semester

BAAC 321Intermediate Accounting II

3

BAAC 325Income Tax I

3

BAAC 328Accounting Systems

3

BAFN 370Business Finance

3

University-Wide Elective

3

Professional Experience

Total Credit Hours:15

Year 4 – 28 credits

Fall Semester

BAAC 421Advanced Topics in Accounting

3

BAAC 424Accounting Ethics

3

Major Elective

3

University-Wide Elective

3

University-Wide Elective

3

Total Credit Hours:15

Spring Semester

BAAC 425Auditing I

3

BAMG 456Strategic Management

3

Major Elective

3

University-Wide Elective

3

University-Wide Elective

1

Total Credit Hours:13

Advising Notes –

  • Accounting concentration majors are encouraged to reserve the additional six semester credit hours of Business electives for courses listed during their final year in the program (BAAC 322, BAAC 329, BAAC 423, BAAC 427, BAAC 429, and BAAC 332). Students interested in taking the CPA exam should consider taking three semester credit hours of their Business electives in Accounting courses such as BAAC 427, BAAC 429, and BAAC 492.
  • Students must be a declared business majors and junior status to enroll in the Accounting Concentration courses.
  • Some of the upper level Accounting courses are offered in only one semester each year. Meet with your advisor each semester to make certain you are on schedule.
  • Students must meet course prerequisites as stated in the current UNC catalog. Be sure to check each semester to make sure you meet the prerequisite requirements

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