Nov 21, 2024  
2013-2014 Undergraduate Catalog 
    
2013-2014 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting (B.S.)


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

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 to complete another requirement within the accounting major.

Unrestricted electives (12 credit hours)


Any course numbered 100-level or above offered for credit by a university department. Students are strongly encouraged to use their unrestricted electives to complete for-credit experiential learning opportunities, such as internships, community service/engagement, and study abroad.

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)