Major Requirements for a Degree in Accounting
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1 Major Requirements for a Degree in Accounting Requirements for Business Administration Pre-Professions Program (BAPP) 54 credit hours Communication Courses (11 credit hours): Course Number Course Title Prerequisites COMM 105 Public Speaking IA 2 Note: Automatic course substitution for COMM 105 is COMM 106 ENGL 100 Expository Writing I ENGL 200 Expository Writing II Pr.: ENGL 100, 0 credit hours ENGL 417 Written Comm. for the Workplace Pr.: ENGL 200, 60 credit hours Quantitative Courses (18 credit hours) Credit hours Course Number Course Title Prerequisites Hours MATH 100 College Algebra Pr.: see MATH 205 General Calculus & Linear Algebra Pr.: MATH 100 or placement test Note: Automatic course substitution for MATH 205 is MATH 220. STAT 50 Bus. & Econ. Stat I Pr.: MATH 100 Note: Automatic course substitution for STAT 50 is STAT 25, STAT 40, or STAT 510. STAT 51 Bus. & Econ. Stat II Pr.: STAT 50 ECON 110 Prin. of Macroeconomics ECON 120 Prin. of Microeconomics Note: Automatic course substitution for ECON 120 is AGEC 120. Non-Business Courses (16 credit hours) fulfills 5 of the K-State 8 requirements Note: Select one course from each category. Remaining K-State 8 requirements will be met through other general and business core requirements. Aesthetic Experience and Interpretive Understanding ARAB 181 (or higher) ARCH 290 ARCH 01 ART 195 ART 196 CHINE 101 (or higher) COMM 120 COMM 260 COMM 11 COMM 21 COMM 2 COMM 55 DAS 100 ENGL 220 ENGL 20 ENGL 21 ENGL 2 ENGL 24 ENGL 251 ENGL 25 ENGL 270 ENGL 285 ENGL 287 ENGL 295 ENGL 297 (Honors) FREN 111 (or higher) GRMN 121 (or higher) HINDI 101 (or higher) HIST 297 (Honors) ITAL 11 (or higher) JAPAN 191 (or higher) LATIN 141 (or higher) MLANG 297 (Honors) MUSIC 100 MUSIC 170 MUSIC 250 PHILO 120 RUSSN 151 (or higher) SPAN 161 (or higher) SWAH 101 (or higher) THTRE 260 THTRE 261 THTRE 26 THTRE 265 THTRE 270 Global Issues and Perspectives
2 ANTH 200 ANTH 204 ARAB 181 (or higher) CHINE 101 (or higher) ECON 505 ECON 507 ECON 56 ECON 681 ECON 682 FREN 111 (or higher) GEOG 100 GEOG 200 GEOG 00 GEOG 1 GEOG 2 GEOG 40 GEOG 505 GRMN 121 (or higher) HINDI 101 (or higher) HIST 101 HIST 102 HIST 111 HIST 112 HIST 0 HIST 0 HIST 1 HIST 2 HIST 505 ITAL 11 (or higher) JAPAN 191 (or higher) LATIN 141 (or higher) LEAD 50 MLANG 297 (Honors) POLSC 110 POLSC 44 POLSC 505 RUSSN 151 (or higher) SOCIO 6 SOCIO 505 SPAN 161 (or higher) SWAH 101 (or higher) WOMST 80 Human Diversity within the U.S. AMETH 160 ANTH 220 COMM 120 COMM 22 COMM 2 COMM 470 COMM 480 COMM 55 COMM 545 ENGL 285 FSHS 110 GEOG 10 GEOG 500 GEOG 510 HIST 251 HIST 252 HIST 511 HIST 515 HIST 519 HIST LEAD 50 MUSIC 171 MUSIC 245 PHILO 150 POLSC 55 SOCIO 211 WOMST 105 Natural and Physical Sciences with lab 4 AGRON 220 AGRON 05 ANTH 280 and 281 BIOCH 110 and 111 BIOL 198 CHM 110 and 111 CHM 210 GEOG 221 GEOL 100 and 10 GEOL 102 and 10 GEOL 105 and 10 GEOL 125 and 10 HORT 201 KIN 220 PHYS 101 and 10 PHYS 11 OTHER non-business course (from K-State 8) or Historical Perspectives AMETH 160 ANTH 260 ARCH 290 ART 195 ART 196 ENGL 20 ENGL 21 ENGL 2 ENGL 24 ENGL 260 ENGL 270 ENGL 297 ENGL 50 GEOG 1 GEOG 2 GEOG 620 GEOG 640 Any HIST MUSIC 170 MUSIC 171 MUSIC 245 PHILO 145 POLSC 21 POLSC 115 THTRE 270
3 Thematic Sequence (9 credit hours) This requirement can be met in several ways: 1. Completion of a pre-approved thematic sequence.* 2. Completion of a major or secondary major outside of the College of Business Administration.. Completion of a minor outside of the College of Business Administration, with at least 9 hours of non-business courses that are not a part of the requirements of the student s major. 4. Completion of a Certificate outside of the College of Business Administration. 5. Completion of 9 hours of level 4 and higher courses in a single foreign language (English Language Program courses cannot be used to fulfill the thematic sequence requirement). * See Appendix I for pre-approved thematic sequence details. Requirements for Business Core 0 credit hours Business Core Courses (0 credit hours): - Note: A 2.5 GPA must be earned in all Business Core courses in order to graduate. Course Number Course Title Prerequisites GENBA 110 Business Foundations Pr.: None GENBA 166 ACCTG 21 ACCTG 241 IT Skills Proficiency Exam Accounting for Business Operations Accounting for Investing/Financing Credit hours Pr.: None 0 Pr.: MATH 100 and GENBA 110 or sophomore standing Pr.: ACCTG 21 FINAN 450 Principles of Finance Pr.: ACCTG 21, ECON 120 and STAT 50 MKTG 400 Intro to Marketing Pr.: ECON 110 or 120 MANGT 66 MANGT 420 MANGT 421 Info. Technology for Business Management Concepts Intro to Operations Management MANGT 595 Business Strategy MANGT 596 Business Ethics and Corporate Citizenship Pr.: GENBA 166 Pr.: None Pr.: STAT 50 Pr.: FINAN 450, MANGT 420, MKTG 400, and 90 credit hours (CBA majors only) Pr.: FINAN 450, MANGT 420, MKTG 400, and 90 credit hours (CBA majors only)
4 Mathematics Requirements: I) Students are eligible to take MATH College Algebra if they meet one of the following prerequisites: 1) MATH 010 Intermediate Algebra with grade of B or better 2) Two years of high school algebra and a College Algebra PROB of C of 60 or more on the ACT assessment ) Score of at least 21 on the mathematics placement test Note: Students who don't meet these prerequisites are encouraged to take MATH Intermediate Algebra before taking College Algebra. Credit received for Intermediate Algebra does not apply toward the hours required for graduation. II) Students are eligible to take MATH General Calculus and Linear Algebra if they meet one of the following prerequisites: 1) MATH 100 College Algebra with grade of C or better 2) Two units of high school algebra and one unit of high school trigonometry ) Score of at least 40 on the mathematics placement test Or students are eligible to take MATH Analytic Geometry and Calculus I if they meet one of the following prerequisites: 1) MATH 100 College Algebra with grade of B or better and MATH 150 Plane Trigonometry with grade of C or better 2) Three years of college prep math (including trigonometry) and a Calculus I Prob. of C of 55 or more on the ACT assessment ) Score of at least 26 on the mathematics placement test Note: Students who test directly into MATH 205 or MATH 220 and complete the course will have the MATH 100 requirement waived, if they have not already taken MATH 100. Three credit hours will be added to the unrestricted electives requirement of the student s major degree track program in order to meet graduation requirements (126 credit hours).
5 Major Field Requirements for Accounting Major 42 credit hours Major Field Requirements (24 credit hours) ACCTG 1 Acctg. Processes & Controls (F,S) Pr.: ACCTG ACCTG 42 Taxation I (F,S) Pr.: ACCTG 1 OR (ACCTG 241 and 90 credit hours) ACCTG 641 Acctg. Theory & History (F,S) Pr.: ACCTG 1 ACCTG 42 Managerial Reporting (F,S) Pr.: ACCTG 1, MANGT 421 ACCTG 4 Financial Reporting (F,S) Pr.: ACCTG 1 ACCTG 44 Acctg. for Not-For-Profit Entities (F,S) ACCTG 442 Auditing I (F,S) Pr.: ACCTG 4, (ACCTG majors only) ACCTG 642 Acctg. Research and Communication (F,S) Pr.: ACCTG Pr.: ACCTG 42, ACCTG 4 and ACCTG 442 (ACCTG 442 and ACCTG 642 may be taken concurrently), (Accounting majors only) Economics Electives (6 credit hours) see list Note: Economics electives must be selected from economics course offerings numbered 500 or above (Excluding ECON 505) in consultation with the student's academic advisor. Unrestricted Electives (12 credit hours) Note: An unrestricted elective may be any course numbered 100 or above offered for credit by a University department. Notes: (F) = Course typically offered in the Fall semester only. (S) = Course typically offered in the Spring semester only. (F, S) = Course typically offered both in the Fall and Spring semester. (F or S) = Course typically offered either in Fall or Spring semester (D) = Course typically offered on Sufficient Demand only Accounting GPA Specifics: Applicants for admission to the accounting major will be accepted upon completion of a minimum of 45 credit hours with a K-State cumulative GPA of.0 or above. Students admitted to the major will be placed on a one semester probation if they fail to make satisfactory progress in their program or fail to maintain a cumulative GPA of 2.5 or above in their accounting courses. Only ONE probationary semester is permitted per student during their academic career. A student will be denied continued enrollment in the major if they fail to remove the deficiency during the one semester probationary period. Students dismissed from the major are required to have a 2.5 GPA in ALL accounting courses in order to return to the accounting major.
6 Accounting Major Internship Note: Students in the accounting program should consult early with their Academic Advisor and the Accounting department in regards to internship timelines. Many students in this major will pursue internship opportunities during the spring of their junior or senior years due to tax season and/or during the summers of their sophomore or junior year. This is slightly different than other majors due to fiscal cycles in the business world and should be taken into consideration when developing a long range plan. CPA/CMA Notes: Students preparing to sit for the Certified Public Accountant (CPA) examination in the State of Kansas must complete at least 150 hours of college credit including two courses in legal aspects of business or business law. Students preparing to sit for the Certified Management Accounting (CMA) examination are advised to elect the following courses: MANGT 520 (Organizational Behavior) and ECON 520 (Intermediate Microeconomics). The accounting program at K-State is a five-year program culminating in a Master of Accountancy (MAcc) degree. Students may exit the program with a Bachelor of Science in Business Administration after four years, but those who do will not complete the full course of study. For example, course work essential for professional competence (as well as for the CPA exam) not covered at the undergraduate level include corporate taxation and accounting for business combinations. A MAcc degree has become standard for entry into the profession nationwide. For complete program of study information including MAcc courses, contact the Department of Accounting. Kansas Board of Accountancy webpage:
7 Sample Semester Sequence for ACCOUNTING major Semester 1 Semester 2 MATH 100 College Algebra MATH 205 General Calculus and Linear Algebra ECON 110 Macroeconomics ECON 120 Microeconomics GENBA 110 Business Foundations ACCTG 21 Accounting for Business Operations GENBA 166 IT Skills Proficiency Exam 0 MANGT 66 Information Technology for Business ENGL 100 Expository Writing I K-STATE 8 Global Issues and Perspectives course* K-STATE 8 Aesthetic Experience and Interpretive Understanding course* Semester Semester 4 STAT 50 Business and Economic Statistics I STAT 51 Business and Economic Statistics II ACCTG 241 Accounting for Investing and Financing ACCTG 1 Accounting for Processes and Controls 4 MANGT 420 Management Concepts FINAN 450 Principles of Finance COMM 105 Public Speaking IA 2 ENGL 200 Expository Writing II K-STATE 8 Natural and Physical Sciences w/ lab course* 4 K-STATE 8 Human Diversity within the U.S. course* Semester 5 Semester 6 MKTG 400 Introduction to Marketing ACCTG 42 Managerial Reporting ACCTG 42 Taxation I ACCTG 4 Financial Reporting ACCTG 642 Accounting Theory and History ECON 500+ Economics elective MANGT 421 Introduction to Operations Management ENGL 417 Written Communication for the Workplace K-STATE 8 Historical Perspectives or K-State 8 elective* THEM SEQ Thematic Sequence course 15 ELECTIVE Unrestricted elective** Semester 7 Semester 8 MANGT 596 Business Ethics and Corporate Citizenship Capstone MANGT 595 Business Strategy Capstone ACCTG 44 Accounting for Not-For-Profit Entities 2 ACCTG 642 Accounting Research and Communication ACCTG 442 Auditing I ECON 500+ Economics elective THEM SEQ Thematic Sequence course THEM SEQ Thematic Sequence course ELECTIVE Unrestricted elective** ELECTIVE Unrestricted elective** ELECTIVE Unrestricted elective** **Must be taken outside the College of Business Administration. See page 1 & 14 for suggested courses. **Any course offered by the university 100-level or above. Total credit hours
8 Long Range Planning Sheet Date Name Major Advisor Semester Semester Summer Semester Semester Summer Semester Semester Summer Semester Semester Summer
9 Tips for Academic Planning and Enrollment Complete GENBA 110 and 166 within your first year Complete MATH 205 before your second year Make sure you complete at least one quantitative course (ACCTG, ECON, STAT, MATH) every semester Make sure you monitor your grades and consult with your Academic Advisor about retakes as needed Balance your course load with a mix of different courses Use the course catalog online to look up course descriptions Use DARS to verify and track progress towards graduation Use the curriculum worksheets and other resources on the CBA website as a guide for prerequisite information and suggested classes each semester Take classes towards your intended major as early as possible Utilize resources on CBA website: o Student Success Guide o Student Curriculum Worksheets o Electives/K-State 8 o Thematic Sequence
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