Oct 02, 2023  
2016-2017 Undergraduate Catalog 
2016-2017 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, B.B.A.

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Degree and Major Requirements

The Bachelor of Business Administration degree in accounting requires a minimum of 120 credit hours of undergraduate course work. Fifty percent of this work, or 60 credit hours, must be taken outside of the College of Business.

Bachelor of Business Administration in Accounting

Degree Requirements

  • B.B.A. core courses: 44-45 Credit Hours
  • Accounting major requirements: 24 Credit Hours
  • Free elective 2: 3 Credit Hours
  • General Education  courses: 41 Credit Hours
  • Non-business electives (varies, consult adviser): 7-8 Credit Hours

2 Any course offered by the university.

Total: 120 Credit Hours

Major Requirements

Non-Business Electives

In counting the 60 credit hours of non-business courses, B.B.A. students may include all hours taken in General Education  (usually 41), up to a total of nine hours in economics (ECON courses must be counted as economics) and three hours of COB 191 . Business Statistics. The remaining hours, to bring the total to 60, must be taken from outside the College of Business. Students should carefully select these nonbusiness electives to help them gain additional knowledge and expertise for their careers and personal lives.

Students are responsible for their own progress toward graduation. Students must work closely with their advisers and the College of Business Academic Services Center to ensure scheduling of courses consistent with their personal degree completion target, and then study diligently to successfully complete the scheduled course work on time.

Recommended Schedule for Majors

First Two Years

Students planning to major in accounting must be accepted into the College of Business. Admission requirements to the College of Business require completion of 10 lower-level B.B.A. core courses. It is expected that the lower-level B.B.A core curriculum will be completed during the first two years of study along with General Education and non-business elective courses. Students will work with an adviser to develop their schedule of courses for the first two years.

Third and Fourth Years

Students accepted into the College of Business will begin major courses in their junior year. Students will develop an individualized schedule of course work for their junior and senior years during ACTG 302 . Introduction to the Profession taken in the fall of their junior year.

Third Year

Fourth Year

Up to seven hours of core requirements in economics and calculus may also be taken for General Education credit. Students who take the General Education packages and courses recommended by the College of Business will have only 38 credit hours of additional B.B.A. core requirements.


Many graduates desire to gain certifications in their selected area of specialization. The Certified Public Accountant (CPA) is the best known of these certifications. To obtain a CPA license in Virginia, candidates must meet a 150-hour education requirement, including 30 credits in accounting and 24 in business. Forty-eight states require students to meet the 150-hour educational requirement. The masters in accounting program is highly recommended for those electing a career in public accounting.

In addition to the CPA exam, graduates of our program sit for the Certified Management Accountant (CMA) exam, the Certified Internal Auditor (CIA) exam, the Certified Information Systems Auditor (CISA) exam and others.

Transfer Credit

In general, all upper-division accounting course work (300-499) must be completed at JMU. Transfer credit for upper-division courses is awarded only in unusual circumstances. In no case will transfer credit be awarded for more than one upper-division course, and in no case will transfer credit be awarded for either of the corporate financial reporting courses (ACTG 343  or ACTG 344 ). Contact the accounting adviser for more information on transfer credit.

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