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.

• Communications - 3 hrs from:

• COMS 1301 - Speech Communication 3 hrs , COMS 1303 - Professional Communication  3 hrs, COMS 2302 - Communication in the Classroom  3 hrs, or COMS 2303 - Public Speaking  3 hrs ¹

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• English - 9 hrs:

• ENGL 1301 - Composition and Rhetoric 3 hrs ², ENGL 1302 - Composition and Reading  3 hrs ², and a literature course 3 hrs

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• Behavioral/Social Science - 3 hrs from:

• ECON 2307 - Principles of Macroeconomics 3 hrs ³, EDUC 2307 - Child and Adolescent Development  3 hrs⁴, GEOG 1301 - Introduction to Physical Geography  3 hrs, GEOG 1302 - World and Regional Geography  3 hrs, PHIL 1301 - Introduction to Philosophy  3 hrs, PSYC 1301 - General Psychology  3 hrs ⁵, or SOCI 1301 - Introduction to Sociology  3 hrs

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• Fine Arts⁶ - 3 hrs from:

• ART 1301 - Art Appreciation 3 hrs , ART 2301 - Visual Arts for the School Teacher  3 hrs, or studio course 3 hrs; MUSI 1303 - Music Appreciation  3 hrs, MUSI 3305 - Music in American Culture  3 hrs, MUSI 3306 - History of Jazz  3 hrs,  MUSI 3307 - American Film Music  3 hrs, or performing ensemble 3 hrs; THEA 1303 - Introduction to Theatre  3 hrs or THEA 3308 - Film and Theatre  3 hrs;  ENGL 3330 - Introduction to Film  3 hrs; FNAR 2401 - Fine Arts in the Elementary School  4 hrs; or  HUMA 2300 - Survey of the Humanities  3 hrs

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• Mathematics - 3 hrs

• MATH 1303 - Mathematics for Liberal Arts 3 hrs , MATH 1304 - College Algebra  3 hrs¹², or higher

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• Science - 4 hrs:

• Laboratory Science^{7, 11} (life science or physical science course)

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• History - 6 hours from:

• HIST 1301 - Western Civilization to 1648 3 hrs or HIST 1303 - World Civilization to 1500  3 hrs AND  HIST 1302 - Western Civilization since 1648  3 hrs or HIST 1304 - World Civilization since 1500  3 hrs; or HIST 2301 - United States History to 1877  3 hrs⁸ and HIST 2302 - United States History since 1877  3 hrs⁸  

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• Religion - 6 hrs:

• RLGN 1301 - Old Testament History 3 hrs and RLGN 1302 - New Testament History  3 hrs⁹

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• Political Science - 3 hrs:

• POLS 2301 - American Government 3 hrs

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• Exercise & Sport Science - 2 hrs:

• EXSS courses¹⁰

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• Additional Requirements - 2 hrs:

• BASC 1200 - Best Achievement Strategies for College 2 hrs or BASC 1201 - Best Achievement Strategies for College  2 hrs
• GRAD 0001 - Senior Seminar 0 hrs ¹³

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  NOTATIONS:

  1. COMS requirement may differ by degree. The B.S.N. specifies COMS 1301  or higher. Students pursuing teacher certification should take COMS 2302 .
  2. ENGL 1301  and ENGL 1302  should be taken within first year of enrollment.
  3. ECON 2307  cannot be used for students pursuing the Bachelor of Business Administration degree.
  4. EDUC 2307  is required for teacher certification.
  5. PSYC 1301  is required for students pursuing the Bachelor of Science in Nursing degree.
  6. Fine Arts requirements for the B.S.N. specifies ART 1301  or higher or MUSI 1303  or higher. The B.M. and B.A. in Music degrees specify ART 1301  , ART studio course, THEA 1303 , or THEA 3308 . The B.S.I.S. EC-6 degree can take FNAR 2401 . The B.A. in Worship Studies specifies MUSI 3305 .
  7. Bachelor of Science in Nursing students must take BIOL 3410  to meet this requirement.
  8. HIST 2301  and HIST 2302  are required for teacher certification.
  9. Wayland Baptist University will not accept RLGN 1301 - Old Testament History  or RLGN 1302 - New Testament History , or their equivalents, from any institution except other Baptist institutions to meet the core requirement in any Wayland degree. If a student has taken RLGN 1301 - Old Testament History  and/or RLGN 1302 - New Testament History , or their equivalents, at any institution except other Baptist institutions, then the student has two options to meet the core requirement: (1) take RLGN 1301  and/or RLGN 1302  at Wayland or (2) take THST 4310 , THST 4311 , THST 4312 , THST 4313 , or THST 4320  in lieu of RLGN 1301 ; and/or take THST 4320 , THST 4321 , THST 4322 , or THST 4323  in lieu of RLGN 1302 . THST 4320  may be an option for either RLGN 1301  or RLGN 1302  as stated above, but may not count for both on the same degree plan. No other THST/MNST courses may substitute for either RLGN 1301  or RLGN 1302 . The Dean of the School of Christian Studies must approve any exception to this policy. RLGN 1301 - Old Testament History  or RLGN 1302 - New Testament History , or their equivalents, taken at non-Baptist institutions, may be transferred as elective credit with approval of the Dean of the School of Christian Studies and the Registrar.
  10. B.S. degree requires EXSS 1112  and one activity course. EXSS 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 requirements with DD-214 from basic training.
  11. Life science includes Biology and Environmental Science courses. Physical science includes Chemistry, Geology and Physics courses.
  12. Students pursuing the B.B.A., B.S., or B.S.I.S. Middle School Core Subjects, B.S.I.S. Middle School Math, and B.S.I.S. Middle School Science degrees are required to take MATH 1304 .
  13. GRAD 0001  not required for Associate degree.

   

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-credit 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 credit 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:

• BUAD 2335 - Introductory Quantitative Decision Making 3 hrs
• COSC 2311 - Computer Applications 3 hrs ¹
• EXSS 1 hrs²
• Science (life or physical science - whichever not fulfilled in the University Core) 4 hrs

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  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.

Bachelor of Business Administration Degree

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

• Accounting
• Business Administration
• Cyber Security
• Digital Marketing
• Economics and Finance
• Health Care Administration
• Hospitality Management
• Management
• Management Information Systems
• Management and Marketing
• Mission in Business
• 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 credit hours including (a) 30 credit 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 credit 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.

• ACCT 3305 - Intermediate Accounting I 3 hrs
• ACCT 3306 - Intermediate Accounting II 3 hrs
• ACCT 3309 - Accounting Theory and Analysis 3 hrs
• ACCT 4305 - Auditing 3 hrs
• ACCT 4308 - Federal Income Tax I 3 hrs
• ACCT 4346 - Accounting Information Systems 3 hrs
• Six hours of upper-level Accounting Electives

• ( ACCT 4360 - Practicum/Internship  can be substituted for one specialization course)