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2009-2010 Undergraduate Catalog [ARCHIVED CATALOG]
Accounting (B.S.)
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Accounting is often called the ‘‘language of business’’ because its terms and concepts are used to describe the daily events of business. The accountant measures and reports to various users the relevant financial information necessary for decision making.
The objective of the undergraduate accounting program is to provide basic conceptual accounting and business knowledge as a foundation for the fifth-year (master of accountancy) program. Requirements that accomplish this objective are specified below.
Bachelor’s degree requirements
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Business Administration Pre-Professions (BAPP) 63 Credit Hours
Students entering college for the first time and eligible for admission to K-State must enroll in the business administration pre-professions program (BAPP). Students must achieve a 2.3 K-State GPA by the time they complete 30 credit hours to remain in good standing.
Students with previous academic work (either at K-State or elsewhere) requesting transfer to the College of Business Administration must have a 2.3 or higher grade point average and enroll in the BAPP curriculum. Transfer students must achieve a K-State GPA of 2.5 or higher on the first 15 or more credit hours of K-State course work to be able to continue in the College of Business Administration. For purposes of admission, grade point averages will be based on all courses attempted at colleges or universities.
The BAPP program provides course work in communications, mathematics, social sciences, humanities, and natural sciences. The purpose of the BAPP curriculum is to help students develop the descriptive and analytical foundation necessary for the study of business administration. Remaining ‘‘core courses’’ in business administration and courses in the degree-track (major) are taken after successful completion of the BAPP program.
The BAPP is expressly designed as a non-degree program; students with 60 or more credit hours will not be allowed to enroll in BAPP unless they are first-semester transfer students. Students with more than 60 credit hours who have consistently met the grade point requirements may be admitted into degree-track majors.
Transfer students must complete at least 15 credit hours at K-State before they can be admitted into degree-track majors.
Admission to a degree-track (major) in accounting, finance, management, marketing, management information systems, or general business is necessary for graduation. Applicants for admission to one of the degree-tracks, other than accounting will be accepted upon completion of a minimum of 45 credit hours with a K-State grade point average of 2.5 or above. For accounting the grade point average for admission to the degree-track is 3.0 K-State GPA.
The exact sequence of the courses to be taken is worked out between student and advisor. There is some flexibility in scheduling. To enroll in any course, students must have prerequisites as stated in the catalog.
Applications for a degree-track (major) may be made by the semester during which the student will have completed at least 45 credit hours of the pre-professional requirements. Degree-track applications must be filed by the time students complete 60 credit hours. Decisions for admission will be made as soon as possible after the end of the semester.
Degree Requirements
Candidates for the bachelor of science in business administration must complete at least 27 credit hours of resident instruction in upper-division courses after acceptance and enrollment in a degree-track program in the college. Exceptions may be considered for those who have consistently exceeded a 2.5 grade point average on upper-division courses applied toward the degree. See additional residency requirements. Communication Courses (14 credit hours)
Communications Electives (6 credit hours)
- At least three (3) credit hours of the communication electives must be skills courses (as opposed to theory).
- Only three (3) credit hours can be a foreign language course.
- *MKTG 542 (Professional Selling/Sales Management) cannot be utilized as a Communications Elective if the student is in the Marketing major/plan degree track. This course is a Major/plan Field Requirement for Marketing majors/plans. All other majors/plans may use this course as a Communications Elective.
- Students, pursuing a modern language minor or Certificate in International Business with a language, other than French, German, or Spanish, should consult with an advisor for applicable course substitutions.
Quantitative Courses (15 credit hours)
- Note: Automatic course substitutions for CIS 101 & CIS 102 & CIS 103 are CIS 200 or CIS 209
- Note: Automatic course substitutions for MATH 205 is MATH 220
Statistics-automatic substitutions for STAT 350
Business core (6 credit hours)
- Students who enter the College of Business Administration with 45 or more credit hours completed are not required to take GENBA 101-Business Orientation.
- Both accounting courses must be taken at K-State or must be taken elsewhere to obtain credit. Consult with your academic advisor or check the K-State transfer equivalencies web page for complete information.
Social Sciences electives (9 credit hours)
Choose 9 social sciences elective credit hours from the following:
- ANTH–All courses except those which count as humanities or natural science electives are acceptable
- ECON–All courses except ECON 110 and ECON 120. Courses may not overlap with those used to satisfy economics, restricted, or unrestricted electives
- GEOG–All courses except GEOG 221 and GEOG 321
- POLSC–All courses
- PSYCH–All courses
- SOCIO–All courses
Humanities electives (6 credit hours)
*Students may take a maximum of 3 credit hours in participation or artistic skill development courses.
Choose 6 humanities elective credit hours from the following list:
- *ART–All courses
- *DANCE–All courses
- HIST–All courses
- *MUSIC–All courses
- PHILO–All courses
- *THTRE–All courses
- All Modern Language courses (ARAB, CHINE, FREN, GRMN, ITAL, JAPAN, LATIN, PORT, RUSSN, SPAN, URDU, SWAH)
Natural Sciences electives
Select (7) credit hours, one lab course required from the following:
- BIOCH–All courses
- BIOL–All courses
- CHM–All courses
- GEOL–All courses
- PHYS–All courses
**Mathematics Requirements:
Students are eligible to take MATH 100-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 ≥ C of 60 or more on the ACT assessment
3. A score of at least 18 on the mathematics placement test
Note: Students who don’t meet these prerequisites are encouraged to take MATH 010-Intermediate Algebra before taking College Algebra. Credit received for Intermediate Algebra does not apply toward the credit hours required for graduation.
Students are eligible to take MATH 205-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
Or students are eligible to take MATH 220-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 ≥ C of 55 or more on the ACT assessment
3. A 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/plan degree track program in order to meet graduation requirements (126 credit hours).
Business core courses (21 credit hours)
Major Field Requirements (24 credit hours)
Restricted electives (9 credit hours)
Humanities, natural sciences, quantitative, or social sciences courses below qualify for restricted electives. Humanities Electives
*Students may take a maximum of 3 credit hours in participation or artistic skill development courses.
- *ART-ALL COURSES
- *DANCE-ALL COURSES
- ENGL-ALL LITERATURE COURSES
- HIST-ALL COURSES
- MODERN LANGUAGES-ALL COURSES (ARAB, CHINE, FREN, GRMN, ITAL, JAPAN, LATIN, PORT, RUSSN, SPAN, URDU, SWAH)
- *MUSIC-ALL COURSES
- PHILO-ALL COURSES
- *THTRE-ALL COURSES
Natural Science Electives (one lab course required)
- BIOCH-ALL COURSES
- BIOL-ALL COURSES
- CHM-ALL COURSES
- GEOL-ALL COURSES
- PHYS-ALL COURSES
Quantitative Electives
- CIS-All courses numbered 300 and above
- STAT-All courses numbered 500 and above
Social Sciences Electives
- ANTH-All courses except those which count as Humanities or Natural Science electives are acceptable
- ECON-All courses except ECON 110 & ECON 120. Courses may not overlap with those used to satisfy economics, restricted, or unrestricted electives.
- GEOG-All courses except GEOG 221 & GEOG 321 are acceptable
- POLSC-ALL COURSES
- PSYCH-ALL COURSES
- SOCIO-ALL COURSES
Economics electives (6 credit hours)
Notes: Economics electives must be selected from economics course offerings numbered 500 or above (excluding ECON 505) in consultation with the student’s academic advisor.
Economics electives may not overlap with economics courses used as social sciences, restricted, or unrestricted electives. Unrestricted electives (3 credit hours)
Note: An unrestricted elective may be any course numbered 100 or above offered for credit by a University department. CPA/CMA Notes:
- Students preparing to sit for the Certified Public Accountant (CPA) examination in the State of Kansas must complete at least 150 credit 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 web page.
Total hours required for graduation (126 credit hours)
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