Accounting
College of Business

Accounting (B.S.)
4+1 Accounting Program
C.P.A. Exam

The accounting area provides students with a broad foundation in accounting procedures and theory. The specialized accounting program, when combined with required courses in liberal arts, sciences, and business administration, prepares students for careers in the accounting field. The program also enables graduates to pursue advanced degrees.

Accounting (B.S.) (127 credit hours)

General Education Core Curriculum (45 credit hours)

Accounting Major Requirements (75 credit hours)
Students must complete the Common Professional Component, the General Education Core Curriculum and the Accounting requirements listed below. A minimum of 24 credit hours in the major must be taken in residence. Upper level credit hours in the Common Professional Component may not be used to fulfill the 24-hour residency requirement.

Common Professional Component (24 credit hours)
The following eight courses (24 credit hours) are designated as the Common Professional Component and are required for the Accounting Major. All courses are for 3 credit hours.

    AC 205 Introduction to Accounting I - Financial Accounting
    AC 206 Introduction to Accounting II - Managerial Accounting
    BA 232 Principles of Management
    BA 252 Principles of Marketing
    BA 265 Legal Environment of Business
    BA 312 Principles of Finance
    BA 323A Introduction to Management Science
    BA 439 Business Policy and Strategy*

    *Must be taken in residence.

Accounting Requirements (27 credit hours):

    AC 311 Intermediate Accounting I
    AC 312 Intermediate Accounting II
    AC 321 Cost Accounting I
    AC 331 Income Tax Accounting
    AC 341 Accounting Information Systems
    AC 416 Advanced Accounting Problems I
    AC 442 Financial Auditing

    Plus an additional six hours of upper-level accounting (AC 396, AC 418, AC 419, AC 424, AC 432, AC 443, AC 452)

Other Accounting Requirements (if not taken in the General Education Core Curriculum)

    BA 465A Business Law
    CA 308 Business Communications
    CIS 101 Computer Concepts and Applications
    EC 201 Principles of Macroeconomics
    EC 202 Principles of Microeconomics
    MA 102 College Algebra
    OR
    MA 120 Finite Mathematics
    MA 141 Introduction to Statistics
    MA 241 Inferential Statistics and Data Analysis

4 + 1 Accounting Program (150 minimum credit hours)

(Note: Before entering into the Accounting (B.S.) program student must coordinate a degree plan with the Director of Accounting.)

The 4 + 1 Accounting Program is designed to provide a smooth transition from the undergraduate degree in accounting to the MBA with the Accounting Concentration. The program may allow students to reduce the number of hours needed in residency in their major in order to grant them early placement in the MBA program.

Students wishing to gain admittance to the program must complete the application form, gain approval from the Dean of the College of Business, and complete the following requirements. A degree completion program will be completed with an accounting advisor and approved by the Director of Accounting during the student's junior or senior year at Bellevue University. Upon completion of the 4 + 1 degree undergraduate requirements, students will be admitted to the MBA with Accounting Concentration program. Under the 4 + 1 program, students may apply for the undergraduate diploma after completing 6 hours of graduate course work in accounting as approved by the Director of Accounting.

Candidates must complete the following undergraduate requirements prior to formal admission to the MBA program. See the MBA degree for additional general admission requirements.

Undergraduate Requirements

  1. Gain admission to the 4 + 1 program
  2. Have completed the requirements for the undergraduate core
  3. Have maintained a GPA of 2.5 or better in accounting courses and an overall minimum GPA of 2.0
  4. Have completed 18 credit hours in accounting in residence
  5. Have completed a total of 127 hours of undergraduate work
  6. Have completed the CPC in the College of Business

Accounting Minor Requirements (15 credit hours)
Requires 12 credit hours in residency and not applicable to Accounting majors.

    Required:
    AC 311 Intermediate Accounting I
    AC 312 Intermediate Accounting II
    AC 321 Cost Accounting I
    AND
    Two additional accounting courses from the following list:
    AC 331 Income Tax Accounting
    AC 341 Accounting Information Systems
    AC 424 Advanced Cost Accounting
    AC 432 Advanced Tax Accounting
    AC 452 Accounting for Governmental and Non-profit Entities

Information about C.P.A. Exams

Students planning to sit for the Uniform C.P.A. Examination in Nebraska are required to complete a baccalaureate or higher degree that contain, at a minimum, 150 semester hours. The degree should show post secondary education covering the following subjects: financial accounting theory and problems, cost and managerial accounting, tax preparation and planning, auditing, information systems, governmental and not-for-profit accounting, macroeconomics and microeconomics.

In addition, business law, marketing, management, finance, business communication, business ethics, quantitative applications in business, principles of accounting, oral and written communication skills, computer utilization, mathematics, arts, natural sciences, social sciences, humanities, and statistics must have been covered as well.

Bellevue University offers all of the courses necessary to fulfill these requirements. For additional information, contact an Accounting Faculty Advisor.