Accounting (BBA in Business Administration)

Accounting majors designing an Individual Program of Study that anticipates graduate study in accounting may wish to emphasize interdisciplinary study at the undergraduate level and specialized accounting study at the graduate level. An Individual Program of Study for accounting majors not intending to pursue significant graduate study in accounting may emphasize specialization in accounting at the undergraduate level and include accounting courses as an alternative to a concentration in business. In many states, including Virginia, the requirements governing the Certified Public Accountant (CPA) designation are different for determining eligibility to sit for the CPA Exam as opposed to qualifying for a license. These requirements are determined by state laws and are subject to revision; to obtain the most current information consult the appropriate state agency.

Concentrations available within Accounting:

Degree Requirements for the Majors Program:

Degree candidates must be students in good academic standing who have satisfied all general education and proficiency requirements; earned at least 60 semester credits in Arts and Sciences academic subjects; satisfied all core and major requirements of the Mason School of Business; and earned at least 120 semester hours of academic credits.

The Undergraduate Business Core Program common to all majors is as follows:

Business Core:

BUAD 203 - Principles of Accounting Credits: (3)
BUAD 300 - Business Perspectives and Applications Credits: (1)
BUAD 311 - Principles of Marketing Credits: (3)
BUAD 317 - Organizational Behavior and Management Credits: (3)
BUAD 323 - Financial Management Credits: (3)
BUAD 330 - Computer Skills for Business Credits: (1)
BUAD 343 - Legal Environment of Business Credits: (2)
BUAD 350 - Introduction to Business Analytics Credits: (3)
BUAD 351 - Operations Management Credits: (1.5)
BUAD 352 - Decision-making through Visualization and Simulation Credits: (1.5)
BUAD 414 - Global Strategic Management Credits: (3)

Major Computing Requirement:

All students are required to complete BUAD 330 and use computer-based approaches within the curricula of the Mason School of Business. Students are required to submit papers and write-ups using current software applications. Students also are required to use spreadsheets in preparing analyses, and presentation software in preparing presentations. It is required that students acquire a laptop computer and appropriate software. Computer labs are also available on campus.

Additional Core Requirements:

Accounting Major with a specialization in accounting (graduate study in accounting not anticipated)

The major in Accounting for students not intending to pursue significant graduate study in accounting requires the following courses, totaling 15 credit hours, in addition to the Core Program.

BUAD 301 - Financial Reporting and Analysis Credits: (3)
BUAD 302 - Advanced Financial Reporting and Analysis Credits: (3)
BUAD 303 - Strategic Cost Management Credits: (3)
BUAD 404 - Auditing and Internal Controls Credits: (3)
BUAD 405 - Federal Taxation Credits: (3)

Electives

(not required) can be chosen from the following:

BUAD 304 - Not-for-Profit Accounting, Control and Analysis Credits: (3)
BUAD 305 - Accounting Information Systems Credits: (3)
BUAD 306 - Financial Transparency and Global Markets Credits: (3)
BUAD 401 - International Accounting Credits: (3)