Feb 20, 2024  
2023-2024 Undergraduate Catalog 
2023-2024 Undergraduate Catalog

Accounting, B.B.A.

Program Description

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.

Admission and Retention Requirements

College of Business Progression Standards

Any student admitted to JMU can declare any major offered by the College of Business. However, students must make satisfactory progress in order to be formally admitted into the College of Business. Requirements to continue pursuing a B.B.A. degree, often referred to as progression standards or formal admission, can be found on the College of Business  catalog page.

Accounting Major Progression Standards

Accounting majors are required to earn a minimum grade of “B-” in both COB 241  and COB 242 .

Students are required to earn a minimum grade of ”C-“ in ACTG 343. Corporate Financial Reporting I  before continuing to ACTG 344. Corporate Financial Reporting II .

No required 300 or 400-level accounting major course may be attempted more than two times. An “attempted course” is one in which a final letter grade, including “W,” “WP” and “WF” is recorded on the student’s official JMU transcript.   

Degree and Major Requirements

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




Major Requirements Total: 24 Credit Hours

To receive a B.B.A. degree in accounting, students must have a minimum cumulative grade point average of 2.0 in the major.  Major courses are those with an ACTG prefix.

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.

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.

Program Total: 120 Credit Hours