Accounting - Bachelor of Applied Science in Business Management

Degree

Bachelor of Applied Science (BAS)

Overview

The Bachelor of Applied Science in Accounting builds on the basic accounting certificate to allow students to move beyond tracking Income Statement and Balance Sheet items. The focus of this hands-on immersive degree is on the Certified Management Accounting industry certification (CMA). Students will understand core business operations, and how accounting helps decision makers in the every-day management of a business. In addition, students will learn Business Analytics and software to prepare them for the continued rapid growth in technology in the Accounting field. Students will be prepared to either go directly to the workplace, or to continue with a Master’s Degree.

Career Opportunities

With a degree in accounting, students may pursue a career in public and/or private industry, as well as government agencies. Careers include a broad range of accounting functions and services, financial services, tax services, and many others.

Learning Outcomes

Prepare to take the CMA professional certification exams
Prepare financial statements pursuant to GAAP using the Accounting Cycle
Demonstrate use of technology in the accounting process
Ability to apply a broad range of business core principles in management decisions
Demonstrate critical thinking and an analytics mindset to solve business problems
Provide decision makers with relevant information using managerial and tax concepts

Professional Licensure

Certified Management Accountant (CMA) certification requirements are set by the Institution of Management Accountants. While the CMA is not a professional license, it is a globally recognized credential. The Bachelor's of Applied Science degree in Business with the Accounting Area of Emphasis (120 credit hours) is designed to meet the educational CMA requirements and will allow students to sit for the exam. However, additional Professional CMA requirements must be completed in order to receive the certification

Certified Public Accountant (CPA) licensure requirements are set state by state, but all states require a minimum total 150 credit hours. The Bachelor's of Applied Science degree in Business with the Accounting Area of Emphasis (120 credit hours) will not, by itself, meet the CPA education requirements of any state. Because the educational requirements for each state to sit for the CPA exam differ greatly, can be extremely complex and detailed, and can change frequently, it is imperative that students investigate the requirements of the state(s) from which they wish to seek a CPA license. Each state has a board of accountancy that can provide this information.

Course Requirements

Students are responsible to examine the course description of each course listed below for details of prerequisites, which must be satisfied before registering for the course.

Religion

Religion Cornerstone Courses

Complete each of the following

Course Number	Title	Credits
REL 200	The Eternal Family (Cornerstone)	2 credits
REL 225	Foundations of the Restoration (Cornerstone)	2 credits
REL 250	Jesus Christ & His Everlasting Gospel (Cornerstone)	2 credits
REL 275	Teachings & Doctrine of The Book of Mormon (Cornerstone)	2 credits
	Total Credit Hours:	8

Religion Electives

Complete three additional religion courses

Course Number	Title	Credits
	Total Credit Hours:	6

College and Career Success

Complete both of the following

Course Number	Title	Credits
CAR 101	College Success	1 credit
BAP 115	Excel and Introduction to Technology	1 credit
	Total Credit Hours:	2

Internship

Choose one of the following

Course Number	Title	Credits
CAR 299R	Internship	1-3 credits: This course can be taken a maximum of 2 times with a cap of 4 total credits.
CAR 499R	Internship	1-3 credits: This course can be taken a maximum of 2 times with a cap of 4 total credits
	Total Credit Hours:	1

General Education

Program Required General Education

Course Number	Title	Credits
BUS 301	Principles of Management	3 credits
BUS 340	Professional Business Communications	3 credits
COMM 122	Interpersonal Communications	3 credits
MAT 252	Statistics	3 credits
ECON 161 or ECON 162	Economics	3 credits

The remaining General Education Credit courses that must be completed include the following:

English Composition

Course Number	Title	Credits
ENG 101	Introduction to College Writing	3 credits
	Total Credit Hours:	3

Fine Arts

Students must complete one of the following courses:

Course Number	Title	Credits
ART 101	Survey of Art History	3 credits
ART 110	Survey of Visual & Performing Arts	3 credits
	Total Credit Hours:	3

Physical Sciences

Students must complete one of the following courses:

Course Number	Title	Credits
GEO 111	Physical Geology, Online	3 credits
PS 120	Introduction to Physical Geography	3 credits
PS 140	Introduction to Physical Sciences	3 credits
	Total Credit Hours:	3

American Institutions

Students must complete one of the following courses:

Course Number	Title	Credits
HIST 101	American Foundations	3 credits
HIST 170	American Civilizations	3 credits
HIST 175	History of Technology in the United States	3 credits
POLS 110	American Government	3 credits
	Total Credit Hours:	3

Life Sciences

Students must complete one of the following courses:

Course Number	Title	Credits
LS 103	Nutrition and Health	3 credits
LS 265	Anatomy & Physiology	4 credits
	Total Credit Hours:	3-4

LS 265 is for Medical Assisting student only

Business and Accounting Requirements

As some courses may count towards certificates, the business core, program and/or general education requirements, students should work with an advisor to ensure they complete the minimum 120 credits.

Accounting Certificate

Course Number	Title	Credits
ACC 101	Financial Accounting I	3 credits
ACC 102	Financial Accounting II	3 credits
ACC 210 or FIN 301	ACC Choice	3 credits
ACC 212	Managerial Accounting	3 credits
BAP 115	Excel and Introduction to Technology	1 credit
BAP 130	Advanced Excel	1 credit
BA 140	Tableau for Business Analytics	1 credit
	Total Credit Hours:	15

Business Analytics Certificate

Course Number	Title	Credits
ACC 180	Accounting for Non-Accounting Majors	3 credits
BA 140	Tableau for Business Analytics	1 credit
BA 147	Introduction to Databases and Structured Query Language (SQL)	1 credit
BA 350	Data Analytics	2 credits
BA 370	Advanced Business Analysis	3 credits
BA 380	Advanced Data Analytics	2 credits
BAP 115	Excel and Introduction to Technology	1 credit
BAP 130	Advanced Excel	1 credit
ELEC	Elective	1 credit
	Total Credit Hours:	15

*Students who complete ACC 101 and ACC 212 will have met the requirements of ACC 180

Business Core Requirements List

Course Number	Title	Credits
ACC 101	Financial Accounting I	3 credits
ACC 212	Managerial Accounting	3 credits
BAP 115	Excel and Introduction to Technology	1 credit
BUS 301	Principles of Management	3 credits
BUS 321	Business Law and Ethics	3 credits
BUS 340	Professional Business Communications	3 credits
COMM 122	Interpersonal Communications	3 credits
ECON 161 or ECON 162	Economics	3 credits
FIN 301 or FIN 315	Finance	3 credits
GSO 325	Operations Management	3 credits
MAT 252	Statistics	3 credits
IT 143 or BA 147 or BAP 125	Databases	1-3 credits
BUS 124 or BA 140	Presentation	1 credit
BUS 351 or DM 105	Marketing	3 credits
BUS 495 or ACC 485	Strategy	2-3 credits
	Total Credit Hours:	38-41

Upper-Division Required Courses

Course Number	Title	Credits
ACC 301	Intermediate Accounting I	3 credits
ACC 302	Intermediate Accounting II	3 credits
ACC 325	Individual Tax	3 credits
ACC 327	Business Tax	2 credits
ACC 330	Accounting Systems	2 credits
ACC 333	Accounting Automation Systems	1 credit
ACC 405	Internal Controls and Auditing	3 credits
ACC 455	Law and Ethics for Accountants	1 credit
FIN 410	Financial Statement Analysis and Modeling	2 credits
	Total Credit Hours:	20

CMA Track Courses

Course Number	Title	Credits
ACC 485	Accounting Strategy	2 credits
ACC 486	CMA Financial Plan & Analytics	2 credits
ACC 487	CMA Accounting Decision Making	2 credits
FIN 410	Financial Statement Analysis and Modeling	2 credits
	Total Credit Hours:	8

Total Credit Hours: 120

Graduation Requirements

1.Complete a minimum of 120 credit hours
2.Complete a minimum of 40 credit hours of upper-division classes (>300 level)
3.Minimum of 2.0 GPA
4.Complete General Education and Religion requirements
5.Complete Business Core requirements
6.Complete upper-division Accounting requirements

7.Complete Business Analytics Certificate
8.Complete Accounting Certificate

9.Minimum grade C or higher in all program-specific classes

RECOMMENDED SEQUENCE OF COURSES

Individual student circumstances, such as the need for a smaller course load or the number of preparatory English or Math courses a student must take, may require additional semesters to complete the program. Please see your academic advisor for assistance.

First Semester

ACC 101,Financial Accounting I,3 credits
BAP 115,Excel and Introduction to Technology,1 credit
COMM 122,Interpersonal Communications,3 credits
CAR 101,College Success,1 credit
ENG 101,Introduction to College Writing,3 credits
GE - LS,General Education, Life Science,3 credits
REL,Cornerstone Religion Course,2 credits

Total Minimum Semester Hours: 16

Second Semester

ACC 102,Financial Accounting II,3 credits
GE - SS,Recommended ECON 161,3 credits
GE - FA,General Education, Fine Arts,3 credits
MAT 110,College Algebra,4 credits
REL,Cornerstone Religion Course,2 credits