Student ID:__________________________ Student Name:_______________________ Adviser Name:_______________________ Catalog: 2023-2024 Undergraduate Catalog Program: Accounting, B.B.A. (R, A, L) Minimum Credits Required:__________________

Accounting, B.B.A. (R, A, L)

Accounting is the study of the preparation, reporting, audit, analysis, and use of financial information.The major prepares students for a diversity of career opportunities, including private, industrial, services, governmental and nonprofit or tax accounting. Radford University Accounting graduates are very competitive for jobs and have high placement in a variety of professional organizations, including in the Big 4 accounting firms.

The Accounting major provides an excellent foundation for graduate training in business. This major focuses on both professional and commercial applications of accounting, with special emphasis on professionalism, ethical decision-making, analytics, and innovation. Completing the Accounting major also helps prepare graduates to earn their CMA, CPA, and other professional certifications.

The Virginia Board of Accountancy requires that CPA exam candidates obtain a minimum of f 120 semester hours of education and a baccalaureate from an accredited institution with an accounting concentration or equivalent comprised of:

-24 semester hours of accounting classes above the foundational (fundamentals) level, including auditing, financial accounting, managerial/cost accounting, and taxation; and

-24 semester hours of business courses, with no more than six semester hours that would be considered upper-level accounting courses. {the requirements to sit for the CPA exam in states other than Virginia may vary.}

REAL Curriculum

This major fulfills the R, A and L areas of the REAL Curriculum. Students develop scientific and quantitative reasoning by applying statistical and mathematical models to assist decision makers in solving business problems.  Students develop cultural and behavioral analysis competencies by examining the interaction of cultures and behaviors within the contexts of the domestic and global economic environment, examining individual and group behavior in organizations, and examining the practices used by organizations to create value, enhance satisfaction, and manage customer relationships. Student develop applied learning competencies through the exploration of professional practice. This occurs through the application of knowledge, skills, and critical reflection in the various business disciplines. Students need majors and/or minors to fulfill the E area in order to complete the REAL Curriculum requirements.

REAL Foundational Requirements

Foundational Writing (3 credits)

Course NameTerm TakenGradeGen Ed
ENGL 111 - Principles of College Composition (GE)

Foundational Math (3 credits)

Course NameTerm TakenGradeGen Ed
MATH 100 - Quantitative Reasoning (GE)
MATH 121 - Math Content for Teachers I (GE)
MATH 125 - Precalculus I (GE) (Recommended for Accounting majors due to required course prerequisites. Requirement may be fulfilled through placement testing.)

REAL Cornerstone Requirements

Writing Intensive (WI) Courses (6 credits)

Writing Intensive courses are denoted below with a (WI). Two writing intensive courses are required to graduate, with at least one at the 300- or 400-level.

General Education Requirements

General Education courses will be denoted below with a (GE). Students are required to take at least 30 credit hours of general education designated courses within their degree requirements. The Accounting major includes 30 general education credits.

Major Requirements (72 credits)

B.B.A. Core Requirements (42 credits)

These courses are required for all B.B.A. students in the Davis College of Business and Economics.

Course NameTerm TakenGradeGen Ed
ACTG 211 - Fundamentals of Financial Accounting (GE)
ACTG 212 - Fundamentals of Managerial Accounting
BLAW 203 - Legal Environment of Business (GE)
ECON 105 - Principles of Macroeconomics (GE)
ECON 106 - Principles of Microeconomics (GE)
ECON 340 - Global Economy and Business
FINC 331 - Introduction to Business Finance
ITEC 281 - Data Management and Analysis with Spreadsheets (GE)
MGNT 322 - Organizational Behavior (GE)
MGNT 357 - Operations and Information Systems Management
MGNT 428 - Business Strategy
MKTG 340 - Principles of Marketing (GE)
STAT 200 - Introduction to Statistics (GE)

Accounting Major (30 credits)

Required Courses (21 credits)

Course NameTerm TakenGradeGen Ed
ACTG 311 - Cost Accounting
ACTG 312 - Accounting Information Systems
ACTG 313 - Intermediate Accounting I
ACTG 314 - Intermediate Accounting II
ACTG 411 - Federal Taxation
ACTG 414 - Auditing
ACTG 416 - Governmental and Not-For- Profit Accounting

Electives (9 credits)*

Choose three from the following:

(At least two courses must have ACTG prefix)

Course NameTerm TakenGradeGen Ed
ACTG 401 - International Accounting
ACTG 412 - Advanced Taxation
ACTG 413 - Advanced Financial Topics
ACTG 415 - Accounting Theory
BLAW 304 - Business Law I
FINC 332 - Intermediate Business Finance
FINC 361 - Financial Innovation: Features and Applications

*To meet the Innovation requirement of the Davis College of Business and Economics, Accounting majors will be required to complete either ACTG 412, ACTG 415, or FINC 361.

Additional Degree Requirements

Students must have at least a 2.25 major GPA. The major GPA is defined as all courses in the BBA core and all courses required for the major.

Open Credit Hours (48 credits)

These credits can be used to fulfill additional courses, majors, minors, and/or REAL Curriculum requirements, including Foundational Writing and Foundational Math.

Total Credits Needed for Degree 120