Mar 28, 2023  
2022-2023 Undergraduate Catalog 
2022-2023 Undergraduate Catalog

Accounting, B.B.A.

Degree and Major Requirements

The Bachelor of Business Administration degree in accounting requires a minimum of 120 credit hours of undergraduate course work.


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 24 credits in accounting and 24 in business. 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

All upper-division accounting  course work (300-499) must be completed at JMU.

Accounting, B.B.A. Required Courses

  • General Education 41 Credit Hours 
  • B.B.A. Core Component (listed below) 45-46 Credit Hours 
  • Major requirements (listed below) 24 Credit Hours
  • University electives 9-10 Credit Hours

Total: 120 Credit Hours

B.B.A. Core Component

B.B.A. Lower-Level Core Component

B.B.A. majors must complete all of the B.B.A. core components as part of their degree program. The following courses comprise the B.B.A. Lower-Level Core Component:

B.B.A. Upper-Level Core Component

The following courses comprise the B.B.A. Upper-Level Core Component:


1 MATH 220  may be substituted for COB 191 .
2 COB 191  or equivalent and MATH 205  or equivalent are prerequisites for COB 291 .
3 Calculus is required but not used in calculating the B.B.A. core GPA. Students may substitute MATH 231 MATH 233  or ISAT 151  to fulfill the calculus requirement. MATH 235  is preferred for Economics and Finance majors.
4 COB 241  must be taken before COB 242 .
5 COB 242  is a prerequisite for COB 300 but is not used in calculating the B.B.A. core GPA.
6 All four COB 300 courses must be taken during the same semester.
7 COB 300 is a prerequisite or corequisite for COB 318 . COB 318  is a prerequisite for COB 487  and BLAW 497 .
8 COB 487  must be taken during the senior year.

Major Requirements

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 9 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 elective courses. Students will work with an adviser to develop their schedule of courses for the first two years. It is recommended that accounting majors complete ACTG 305  in the spring of their sophomore year.

Third and Fourth Years

Students accepted into the College of Business will begin major courses in 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 39 credit hours of additional B.B.A. core requirements.