Program: Accounting Major (ACCT), BBA - Harding University

Requirements

Liberal Arts: 53 Hours

POLS 202 and BMIS 280 , BMIS 386 or BMIS 388 (3 hours) are recommended for global literacy.

Major: 71 Hours

Business Core (38 hours):

All Bachelor of Business Administration degree majors require a uniform Business Core of 41 hours. Included in this business core is ECON 201 **, which could also satisfy 3 hours of the Liberal Arts program, resulting in a 38-hour Business Core. The purpose of the core is to provide understanding of a generally recognized common body of knowledge in business. The Business Core consists of:

ACCT 205 - Financial Accounting Credit Hours: 3
ACCT 206 - Managerial Accounting Credit Hours: 3
ACCT 290 - Management Information Systems Credit Hours: 3
* BUS 265 - Quantitative Business Analysis Credit Hours: 3
BUS 317 - Legal Environment of Business Credit Hours: 3
BUS 350 - Business Communications Credit Hours: 3
BUS 435 - Christian Business Ethics Credit Hours: 2 or 3
** ECON 201 - Macroeconomics Credit Hours: 3
ECON 202 - Microeconomics Credit Hours: 3
FIN 343 - Managerial Finance Credit Hours: 3
MGT 354 - Productions/Operations Management Credit Hours: 3
MGT 368 - Management and Organizational Behavior Credit Hours: 3
MGT 430 - Strategic Policy Credit Hours: 3
MKTG 240 - Principles of Marketing Credit Hours: 3

Note(s):

* MATH 200 is strongly recommended to fulfill the Liberal Arts requirement in math for all B.B.A. degree majors and serves as the prerequisite for this course.
** ECON 201 is part of the Liberal Arts program.
*** All business majors are required to satisfy the technology competency requirements for graduation in one of the following ways:

Pass the IS proficiency online exam prior to taking IS 290 .
Pass IS 101 or IS 260 .

The IS proficiency exam is offered through the Harding University testing office located in the Pryor-England Science Center. Further information regarding this exam may be obtained from the COBA dean’s office or from the COBA Web site.

Accounting Requirements (24 hours):

ACCT 301 - Intermediate Accounting I Credit Hours: 3
ACCT 302 - Intermediate Accounting II Credit Hours: 3
ACCT 304 - Federal Tax I Credit Hours: 3
ACCT 305 - Cost Accounting Credit Hours: 3
plus 12 additional ACCT hours

Business Electives (9 hours):

300- or 400-level

General Elective: 1 Hour

NOTE: Most states now require 150 credit hours to sit for the Uniform Certified Public Accountant (CPA) Examination. Although these additional hours are not specific, some states require at least 30 hours of upper-level (300-level and above) accounting credit. Therefore, students intending to pursue careers in public accounting may need additional accounting and/or business hours such as ACCT 306 , ACCT 401 , ACCT 402 , ACCT 403 , ACCT 404 , ACCT 410 and/or BUS 316 . Contact the director of the Accounting Program for additional information.

Remaining Bible: 4 Hours

BUS 435 , counted above in the Business Core , satisfies the Bible requirement during the semester it is taken. BMIS 386 or BMIS 388 , recommended above under Liberal Arts , also satisfies the Bible requirement in the semester it is taken. If not taken, 2 additional hours of Bible are required.

Locations