Academic Catalog 2018-2019 
    
    Mar 28, 2024  
Academic Catalog 2018-2019 [ARCHIVED CATALOG]


B.B.A. Accounting degree plan

Accounting Specialization, B.B.A



University General Education Core Curriculum - 44 hrs


The University General Education Core Curriculum is applied to all degrees at Wayland Baptist University with the exception of the Associate of Applied Science (A.A.S.), Bachelor of Applied Science (B.A.S.) and the Bachelor of Christian Ministry (B.C.M.) degrees. The full general education core curriculum for these degrees can be found in the degree specific general education core curriculum section.

Bachelor of Business Administration Degree Specific General Education Core Course Requirements - 11 hrs


The Bachelor of Business Administration Degree (B.B.A.) is a minimum 124-semester hour degree which provides a conceptual understanding of the business world, examines a number of business components, and addresses the application of concepts related to these components. A minimum of 42 semester hours must be upper-level credit (courses numbered 3000 and above). Upper-level requirements for the major and each specialization are included in the Business Administration section of the catalog. Because of the unique nature of the degree, it includes additional requirements in mathematics. In addition to the University Core Curriculum, students must complete the following degree specific general education core requirements for the B.B.A. degree:

  • 3 hrs
  • 3 hrs 1
  • EXSS 1 hrs2
  • Science (life or physical science - whichever not fulfilled in the University Core) 4 hrs
  •  

    NOTATIONS:

    1. Student may opt to test out of COSC 2311 ; see course description.
    2. Must be EXSS 1112  if course not taken to meet University Core Curriculum requirement. Courses that can be used to fulfill this requirement include a statement to that affect in the course description. Students who have served two or more years in the Armed Forces are exempt from EXSS requirement with DD-214 from basic training.

Academic Major and Minor


Students seeking the B.B.A. degree will complete the appropriate composite major requirements in addition to a specialization in accounting, business administration, business education, cyber security, economics and finance, health care administration, international management, management information systems, management, management and marketing, or sports management.

Electives


Students may complete the minimum of 124 semester hours required for the degree with courses which complement or extend career preparation or pursue subject fields which hold special appeal. However, before using elective semester hours, students should check with their advisor to ensure that the hours are indeed elective and that upper-level semester hour requirements for graduation are being met.

Bachelor of Business Administration Degree


Students seeking the Bachelor of Business Administration (B.B.A.) degree may select one of ten specializations:

  • Accounting
  • Business Administration
  • Cyber Security
  • Economics and Finance
  • Health Care Administration
  • International Management
  • Management
  • Management Information Systems
  • Management and Marketing
  • Sports Management

Each business major is assigned an academic advisor and should consult regularly with the advisor to ensure proper course selection. The recommended course sequence should be adhered to by all B.B.A. majors. When a course is taken without having the specified prerequisite equivalent additional hours will be added to the program.

Advising

Business majors should consult with their advisors prior to selecting courses in their specializations, and follow the recommended course sequence.

Accounting Specialization


The 24-hour specialization in accounting is intended primarily for students planning careers in one of four general areas: (1) public accounting; (2) managerial accounting; (3) governmental accounting; and (4) accounting education. The accounting program also provides an excellent foundation for other careers, such as law and business management.

The professional public accountant serves clients chiefly by performing independent audits, preparing tax returns, and giving professional advice concerning such matters as accounting systems. The managerial accountant provides information and advice for planning and controlling company operations. Local, state, and federal agencies provide opportunities in public sector accounting. Many accounting majors continue in graduate school to prepare for college teaching.

To qualify to sit for the CPA examination, the Texas State Board of Public Accountancy (TSBPA) requires a degree, and at least 150 semester hours including (a) 30 semester hours of approved upper-level accounting courses, (b) 24 hours of approved upper-level business courses, (c) an approved three hour course in ethics, and (d) a minimum of 2 semester hours each in both business communications and business or tax research. Students are responsible for meeting these requirements. The requirements change from time-to-time. Consult the TSBPA for more information.

Bachelor of Business Administration Recommended Sequence of Courses


Listed is the recommended rotation based on a B.B.A. degree program. For complete information on the general education and graduation requirements for the B.B.A. degree program, please refer to the Undergraduate Programs  section of the catalog.

Sophomore Year Fall Semester - 17 hrs:


Sophomore Year Spring Semester - 16 hrs:


Junior Year Spring Semester - 16 hrs:


Senior Year Fall Semester - 13 hrs:


Senior Year Spring Semester - 15 hrs: