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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

  1. Prepare to take the CMA professional certification exams
  2. Prepare financial statements pursuant to GAAP using the Accounting Cycle
  3. Demonstrate use of technology in the accounting process
  4. Ability to apply a broad range of business core principles in management decisions
  5. Demonstrate critical thinking and an analytics mindset to solve business problems
  6. 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

Total Credit Hours: 14

College Success

 
Course NumberTitleCredits
ENS 101College Success

1 credit
BAP 115Excel and Introduction to Technology

1 credit
Total Credit Hours:2

Capstone

 
Course NumberTitleCredits
ENS 497Disciple Leadership Capstone

1 ½ credits
BUS 497Strategy, Leadership and Ethics in Business

3 ½ credits
Total Credit Hours:5

Career Success

 
Course NumberTitleCredits
CAR 201Career Success

1 credit
CAR 499RInternship

1-3 credits: This course can be taken a maximum of 2 times with a cap of 4 total credits
Total Credit Hours:2

General Education

Course NumberTitleCredits

Composition Courses

Complete two courses (6 credit hours)
Course NumberTitleCredits
ENG 101Introduction to College Writing

3 credits
ENG 201Intermediate College Writing

3 credits
ENG 301Technical Writing

3 credits
BUS 340Professional Business Communications

3 credits
Total Credit Hours:6
**BUS 340 can serve as both a Composition course as well as a Business Core Requirement**

Course NumberTitleCredits

Quantitative Literacy

Complete one course (3-4 credit hours)
Course NumberTitleCredits
MAT 107Quantitative Analysis and Personal Finance

3 credits
MAT 110College Algebra

4 credits
MAT 111Trigonometry

3 credits
MAT 112Calculus I

4 credits
MAT 113Calculus II

4 credits
MAT 119Business Calculus

3 credits
MAT 237Discrete Mathematics

3 credits
MAT 252Statistics

3 credits
Total Credit Hours:3-4
**MAT 252 can serve as both a General Education course as well as a Business Core Requirement**

Distribution Areas

Course NumberTitleCredits

American Institutions

Students must complete one of the following courses:
Course NumberTitleCredits
HIST 170American Civilizations

3 credits
HIST 175History of Technology in the United States

3 credits
POLS 110American Government

3 credits
Total Credit Hours:3
 

Fine Arts

Students must complete one of the following courses: 
Course NumberTitleCredits
ART 101History of the Fine Arts

3 credits
ART 110Survey of Visual & Performing Arts

3 credits
ART 112Survey of Musical Elements, Cultures, and Performance

3 credits
Total Credit Hours:3
 

Humanities

Students must complete one of the following courses
Course NumberTitleCredits
COMM 122Interpersonal Communications

3 credits
HUM 110Discovering the Humanities

3 credits
Total Credit Hours:3
**COMM 122 can serve as both a General Education course as well as a Business Core Requirement**

Life Sciences

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

3 credits
LS 265Anatomy & Physiology

4 credits
LS 303Knowledge of the Physical and Natural World

3 credits
Total Credit Hours:3-4

LS 265 is for Medical Assisting student only

 

Physical Sciences

Students must complete one of the following courses:
Course NumberTitleCredits
PS 120Earth Science

3 credits
Total Credit Hours:3

Social Sciences

Students must complete one of the following courses:
Course NumberTitleCredits
BUS 301Principles of Management

3 credits
ECON 161Microeconomics

3 credits
ECON 162Economic Principles and Problems-Macro, Online

3 credits
PSYCH 101Introduction to Psychology

3 credits
SS 130Geopolitics

3 credits
SS 160Leadership & Human Behavior

3 credits
Total Credit Hours:3
**BUS 301, ECON 161 or ECON 162 can serve as both a General Education course as well as a Business Core Requirement**

General Education Student Choice

Students must complete one additional course from one of the following areas: (3-4 credits)

Course NumberTitleCredits
Total Credit Hours:3-4
  • American Institutions Distribution courses (3 credit hours)
  • Fine Arts Distribution courses (3 credit hours)
  • Humanities Distribution courses (3 credit hours)
  • Life Sciences Distribution courses (3 credit hours)
  • Physical Sciences Distribution courses (3 credit hours)
  • Social Sciences Distribution courses (3 credit hours)
  • Math courses: Math 110 or higher (3-4 credit hours)

Business and Accounting Specific 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 301Quickbooks Online or Introduction to Finance

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
**Students pursuing an Accounting BAS should take ACC 210 to complete the Accounting Certificate. 
Students pursuing a Finance BAS should take FIN 301 to complete the Accounting Certificate.**

Business Analytics Certificate

Course NumberTitleCredits
ACC 101Financial Accounting I

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
ELECElective

1 credit
Total Credit Hours:15
 

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 162Microeconomics or Economic Principles and Problems - Macro, Online

3 credits
FIN 301Introduction to Finance

3 credits
SCM 325Operations Management

3 credits
MAT 252Statistics

3 credits
BA 147 or IT 143Introduction to Databases and Structured Query Language (SQL) or Database Design and Analysis

1-3 credits
BUS 124 or BA 140Applied Presentation Skills or Tableau for Business Analytics

1 credit
BUS 351 or DM 105Marketing Management or Introduction to Digital Marketing

3 credits
BUS 497Strategy, Leadership and Ethics in Business

3 ½ credits
Total Credit Hours:39.5-41.5
**BUS 301, BUS 340, COMM 122, ECON 161 or ECON 162, and MAT 252 can serve as both a General Education Course as well as a Business Core Requirement**

Upper-Division Required Courses

Course NumberTitleCredits
ACC 301Intermediate Accounting I

3 credits
ACC 302Intermediate Accounting II

3 credits
ACC 312Cost Accounting

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 486CMA Financial Plan & Analytics

2 credits
ACC 487CMA Accounting Decision Making

2 credits
FIN 315Corporate Managerial Finance

3 credits
Total Credit Hours:27

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 Student Success 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
ENS 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 or ECON 162,3 credits
GE - FA,General Education, Fine Arts,3 credits
MAT 107, Quantitative Analysis and Personal Finance, 3 credits
REL,Cornerstone Religion Course,2 credits

Total Minimum Semester Hours: 15

Third Semester

ACC 212,Managerial Accounting,3 credits
BA 140,Tableau for Business Analytics,1 credit

BAP 130,Advanced Excel,1 credit
BUS 340,Professional Business Comm (Upper English),3 credits
GE - AI,General Education American Institutions,3 credits
BA 147 or IT 143, Databases, 1-3 credits
REL, Cornerstone Religion course,2 credit

Total Minimum Semester Hours: 14-16

Fourth Semester

ACC 210, Quickbooks Online,3 credits
ELECTIVE -CAR 399R, Internship, 1-3 credits
GE - PS,General Education, Physical Science,3 credits
GE - DISTN, Recommended MAT 252,3 credits
ELECTIVE,Recommended BUS 351 or DM 105,3 credits
REL, Cornerstone Religion course,2 credits

Total Minimum Semester Hours: 15-17

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

BA 350,Data Analytics,2 credits
BUS 321,Business Law and Ethics,3 credits
FIN 315,Corporate Managerial Finance,3 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 486, CMA Financial Planning and Analytics, 2 credits

BA 370,Advanced Business Analysis,3 credits

CAR 201, Career Success, 1 credit

ENS 497, Capstone, 1.5 credits
***REL,See Religion Classes,2 credits

Total Minimum Semester Hours: 14.5

Eighth Semester

 

ACC 487, CMA Accounting Decision Making,2 credits

BA 380,Advanced Data Analytics,2 credits
BUS 301,Principles of Management,3 credits

BUS 497, Strategy, Leadership and Ethics in Business, 3.5 credits

SCM 325,Operations Management,3 credits
ELECTIVE,Elective (CAR 499 or Job or MACC),3 credits
***REL,See Religion Classes, 0 credits

Total Minimum Semester Hours: 16.5

Total Accounting - Bachelor of Applied Science in Business Management Minimum Credit Hours 120