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 NumberTitleCredits
REL 200The Eternal Family (Cornerstone)

2 credits

REL 225Foundations of the Restoration (Cornerstone)

2 credits

REL 250Jesus Christ & His Everlasting Gospel (Cornerstone)

2 credits

REL 275Teachings & Doctrine of The Book of Mormon (Cornerstone)

2 credits

Total Credit Hours:8

Religion Electives

Complete three additional religion courses
Course NumberTitleCredits
Total Credit Hours:6

College and Career Success

Complete both of the following
Course NumberTitleCredits
CAR 101College Success

1 credit

BAP 115Excel and Introduction to Technology

1 credit

Total Credit Hours:2

Internship

Choose one of the following
Course NumberTitleCredits
CAR 299Internship

1-3 credits

CAR 499Internship

1-3 credits

Total Credit Hours:1

General Education

Program Required General Education

Course NumberTitleCredits
BUS 301Principles of Management

3 credits

BUS 340Professional Business Communications

3 credits

COMM 122Interpersonal Communications

3 credits

MAT 252Statistics

3 credits

ECON 161 or ECON 162Economics

3 credits

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

English Composition

Course NumberTitleCredits
ENG 101Introduction to College Writing

3 credits

Total Credit Hours:3

Fine Arts

Students must complete one of the following courses: 
Course NumberTitleCredits
ART 101Survey of Art History

3 credits

ART 110Survey of Visual & Performing Arts

3 credits

Total Credit Hours:3
 

Physical Sciences

Students must complete one of the following courses:
Course NumberTitleCredits
GEO 111Physical Geology, Online

3 credits

PS 120Introduction to Physical Geography

3 credits

PS 140Introduction to Physical Sciences

3 credits

Total Credit Hours:3

American Institutions

Students must complete one of the following courses:
Course NumberTitleCredits
HIST 101American Foundations

3 credits

HIST 170American Civilizations

3 credits

HIST 175History of Technology in the United States

3 credits

POLS 110American Government

3 credits

Total Credit Hours:3
 

Life Sciences

Students must complete one of the following courses:
Course NumberTitleCredits
LS 103Nutrition and Health

3 credits

LS 265Anatomy & 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 NumberTitleCredits
ACC 101Financial Accounting I

3 credits

ACC 102Financial Accounting II

3 credits

ACC 210 or FIN 301ACC Choice

3 credits

ACC 212Managerial Accounting

3 credits

BAP 115Excel and Introduction to Technology

1 credit

BAP 130Advanced Excel

1 credit

BA 140Tableau for Business Analytics

1 credit

Total Credit Hours:15

Business Analytics Certificate

Course NumberTitleCredits
ACC 180Accounting for Non-Accounting Majors

3 credits

BA 140Tableau for Business Analytics

1 credit

BA 147Introduction to Databases and Structured Query Language (SQL)

1 credit

BA 350Data Analytics

2 credits

BA 370Advanced Business Analysis

3 credits

BA 380Advanced Data Analytics

2 credits

BAP 115Excel and Introduction to Technology

1 credit

BAP 130Advanced 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 NumberTitleCredits
ACC 101Financial Accounting I

3 credits

ACC 212Managerial Accounting

3 credits

BAP 115Excel and Introduction to Technology

1 credit

BUS 301Principles of Management

3 credits

BUS 321Business Law and Ethics

3 credits

BUS 340Professional Business Communications

3 credits

COMM 122Interpersonal Communications

3 credits

ECON 161 or ECON 162Economics

3 credits

FIN 301 or FIN 315Finance

3 credits

GSO 325Operations Management

3 credits

MAT 252Statistics

3 credits

IT 143 or BA 147 or BAP 125Databases

1-3 credits

BUS 124 or BA 140Presentation

1 credit

BUS 351 or DM 105Marketing

3 credits

BUS 495 or ACC 485Strategy

2-3 credits

Total Credit Hours:38-41

Upper-Division Required Courses

Course NumberTitleCredits
ACC 301Intermediate Accounting I

3 credits

ACC 302Intermediate Accounting II

3 credits

ACC 325Individual Tax

3 credits

ACC 327Business Tax

2 credits

ACC 330Accounting Systems

2 credits

ACC 333Accounting Automation Systems

1 credit

ACC 405Internal Controls and Auditing

3 credits

ACC 455Law and Ethics for Accountants

1 credit

FIN 410Financial Statement Analysis and Modeling

2 credits

Total Credit Hours:20

CMA Track Courses

Course NumberTitleCredits
ACC 485Accounting Strategy

2 credits

ACC 486CMA Financial Plan & Analytics

2 credits

ACC 487CMA Accounting Decision Making

2 credits

FIN 410Financial 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

Total Minimum Semester Hours: 15

Third Semester

BAP 130,Advanced Excel,1 credit
ACC 212,Managerial Accounting,3 credits
BA 140,Tableau for Business Analytics,1 credit
BUS 340,Professional Business Comm (Upper English),3 credits
GE - AI,General Education American Institutions,3 credits
ELECTIVE,Recommended BA 147 (SQL),1 credit
REL,See Religion Classes,2 credit

Total Minimum Semester Hours: 14

Fourth Semester

ACC 210,Accounting Practicum,3 credits
ELECTIVE -CAR 299, Internship, 1 credit
GE - PS,General Education, Physical Science,3 credits
GE - DISTN,Recommended MAT 252,3 credits
ELECTIVE,Recommended BUS 351 of DM 105,3 credits
REL,See Religion Classes,2 credits

Total Minimum Semester Hours: 15

Fifth Semester

ACC 301,Intermediate Accounting I,3 credits
ACC 312,Cost Accounting,3 credits
ACC 325,Individual Tax,3 credits
ACC 333,Accounting Automation Systems,1 credit

FIN 301, Intro to Finance, 3 credits

***REL,See Religion Classes,2 credits

 

Total Minimum Semester Hours: 15

Sixth Semester

ACC 302,Intermediate Accounting II,3 credits
ACC 327,Business Tax,2 credits
BUS 321,Business Law and Ethics,3 credits
FIN 315,Corporate Managerial Finance,3 credits
BA 350,Data Analytics,2 credits
***REL,See Religion Classes, 2 credits

Total Minimum Semester Hours: 15

Seventh Semester

ACC 330, Accounting Systems, 2 credits

ACC 405,Internal Controls and Auditing,3 credits
ACC 455,Law & Ethics for Accountants,1 credit
BUS 301,Management & Organizational Behavior,3 credits
ACC 485, Accounting Strategy, 2 credits
ACC 486, CMA Financial Planning and Analytics, 2 credits
***REL,See Religion Classes,2 credits

Total Minimum Semester Hours: 15

Eighth Semester

GSO 325,Operations Management,3 credits
BA 370,Advanced Business Analysis,3 credits
BA 380,Advanced Data Analytics,2 credits
ACC 487, CMA Accounting Decision Making,2 credits
FIN 410, Financial Statement Analysis and Modeling,2 credits
ELECTIVE,Elective (CAR 499 or Job or MACC),3 credits
***REL,See Religion Classes, 0 credits

Total Minimum Semester Hours: 15

Total Accounting - BAS in Business Management, Minimum Credit Hours 120