Undergraduate 2017-2018

Business Administration B.S. – Accounting Emphasis

Kenneth W. Monfort College of Business

Contact: Lloyd "Pat" Seaton, Ph.D., C.P.A., Chair

Location: Kepner 2090

Telephone: 970.351.2855

Website: www.mcb.unco.edu/departments/Accounting.cfm

Advising Information:

Freshmen and sophomore students must consult with their advisor each semester prior to registering. Juniors and seniors are not required, but are encouraged, to meet with the assigned emphasis advisor prior to registration each semester.

The assigned advisor is available through the Ursa login; ursa.unco.edu; under Student tab Academic Profile channel and is term specific. If no advisor is listed, contact the Accounting Program Office for advisor information, 970-351-2855.

The program consists of three parts:

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

Program Description:

Vision: Provide excellent accounting education that prepares our students to have successful accounting related careers.

Mission : Provide excellent accounting education that has a strong undergraduate foundation and a focused graduate program that prepares primarily out state-wide residents for successful careers and responsible global citizenship.

Conduct and publish research that enriches accounting practice and education and impacts our teaching and the profession.

Benefit the accounting profession, our community, and other stakeholders locally, regionally, and nationally by engaging in and providing service to both professional and community organizations through membership and leadership.

We Value:

  • currency of curriculum 
  • a safe and challenging learning environment
  • creative problem solving and diverse thinking
  • effective professional communication skills
  • ethical action
  • community awareness
  • career and academic advising 
  • independent and lifelong learning
  • professional relationships and networking
  • alumni relations
  • community engagement and services

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 freshman admission standards are based on the Colorado Commission of Higher Education (CCHE) composite index, which is a sliding scale based on achievement test score and high school rank. Current admission standards are available at www.mcb.unco.edu or by calling the MCB Advising Center at 970.351.1233. Students with a GED should contact the MCB Advising Center for current Admission Standards.
  • Transfer students are admitted to the College of Business major and minors provided they meet the admission requirements in place at the time of application. Students who transfer with less than 15 semester hours of college level coursework may qualify for admission to the College of Business provided they meet the freshman admission requirements.
  • Some students may qualify to submit an application for admission to a Business major. These students include transfer students with at least 15 hours with a cumulative GPA of 2.5-2.99 and UNC students who have completed at least 15 hours at UNC with a cumulative UNC GPA of 2.5-2.99. Students may apply with the administrative assistant in the department of their choice of emphasis located in Kepner Hall. International students can obtain additional information about admission to the Monfort College of Business from the MCB Advising Center, 970.351.1233.

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 Course.

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 Emphasis and Elective Emphasis 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 Emphasis Credits and Elective Emphasis 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.

Degree Requirements — 120 Credits

Degree Requirements

1. Required Specified LAC — 25 credits

LAC area 1.b. — Intermediate Composition

BA 205Business Communications


LAC area 2 — Mathematics

MATH 124College Algebra


STAT 150Introduction to Statistical Analysis


MATH 124: If a student presents an ACT score of 26.0 or higher in mathematics or an SAT math score of 560 or higher prior to March 2016, or an SAT score of 580 or higher after March 2016, he or she is exempt from MATH 124 and thus the LAC area 2 requirement.

LAC area 5.a. — Economic and Political Systems

ECON 203Principles of Macroeconomics


ECON 205Principles of Microeconomics


LAC area 5.c. — Human Behavior and Social Systems

Choose one of the following courses:

PSY 120Principles of Psychology


PSY 265Social Psychology


SOC 100Principles of Sociology


LAC Electives

BACS 101Business Computing


COMM 100Basics of Public Speaking


COMM 101Speaking Evaluation


Remaining LAC — 25 credits

See “Liberal Arts Core”.

2. Required Major — 63-64 credits

(Business Core Credits — 30 credits)

Take all of the following courses:

BAAC 220Principles of Accounting I


BAAC 221Principles of Accounting II


BACS 300Information Systems


BAFN 231Legal Environment of Business


BAFN 305Intermediate Business Statistics


BAFN 370Business Finance


BAFN 390Operations Management


BAMG 350Management of Organizations


BAMG 456Strategic Management


BAMK 360Marketing


BAFN 305: should be taken prior to enrolling in any 400-level business course.

BAMG 456: is the capstone course for Business majors and is designed to be taken in the student’s last semester. The prerequisites for this course are: BAFN 305, BAFN 370, BAMG 350 and BAMK 360. BAFN 305 may be taken concurrently. Senior standing.

(Accounting Emphasis Credits — 24 credits)

Take all of the following courses:

BAAC 320Intermediate Accounting I


BAAC 321Intermediate Accounting II


BAAC 323Cost and Managerial Accounting I


BAAC 325Income Tax I


BAAC 328Accounting Systems


BAAC 421Advanced Accounting


BAAC 424Accounting Ethics


BAAC 425Auditing I


(Elective Major Credits — 6 credits)

Choose two of the following courses:

Any 300 or 400-level business electives (BA prefix) except for BAAC 301, BAFN 302 and BAMG 356


BACS 200Web Design and Development for Small Business


(Required Supporting Credits — 3-4 credits)

Choose one of the following courses:

MATH 131Calculus I


MATH 176Topics in Calculus


MATH 176: recommended

3. University-Wide Credits — 6-7 credits

Complete additional credits to achieve the minimum credits needed for this degree at UNC; for this degree, that will typically be 6-7 credits.