Accounting Specialization, B.B.A

University General Education Core Curriculum - 43 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 1301 - Fundamentals of Music  3 hrs, MUSI 1303 - Music Appreciation  3 hrs, MUSI 3304 - World Music  3 hrs, MUSI 3305 - American Music  3 hrs, MUSI 3306 - Jazz  3 hrs,  MUSI 3307 - American Film Music  3 hrs, or performing ensemble 3 hrs; THEA 1303 - Introduction to Theatre  3 hrs or THEA 2307 - Acting I ; or FNAR 2401 - Fine Arts in the Elementary School  

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• Mathematics - 3 hrs

• MATH 1304 - College Algebra 3 hrs 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 1303 - World Civilization to 1500 3 hrs and 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 or RLGN 1303 - Old Testament for Majors and Minors  3 hrs ⁹ and RLGN 1302 - New Testament History  3 hrs or RLGN 1304 - New Testament for Majors and Minors  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:

• UNIV 1100 - Foundations of University Life 1 hrs or UNIV 1101 - Foundations of University Life  1 hr
• GRAD 0001 - Senior Seminar 0 hrs

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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 specifies ART 1301  , ART studio course, THEA 1303 , or THEA 2307 . The B.F.A. in Theatre specifies ART 1301 , ART 2301 , or studio art. The B.S.I.S. EC-6 degree can take FNAR 2401 .
  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 RLGN 4306 , RLGN 4316 , RLGN 4317 , or RLGN 4318  in lieu of RLGN 1301 ; and/or take RLGN 4306 , RLGN 4320 , RLGN 4322 , or RLGN 4324  in lieu of RLGN 1302 . RLGN 4306  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 RLGN/RLED courses may substitute for either RLGN 1301  or RLGN 1302 . The Dean of the School of Religion & Philosophy 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 Religion and Philosophy and the Registrar. RLGN 1303  (OT maj/min) and RLGN 1304  (NT maj/min) are required for all Religion, Religious Education, or Intercultural Missions majors and minors to meet the requirement of RLGN 1301  and RLGN 1302 . This does not apply to B.C.M. or B.A.S. degrees.
  10. B.S. degree requires EXSS 1112  and one activity course. 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.

   

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:

• 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 nine specializations:

• Accounting
• Business Administration
• 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.

• 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

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

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.