2014-2015 Undergraduate Catalog

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Accounting

Degree Requirements

Area I – Foundation Skills - 2 hours

FSL 101Foundations of Scholarship and Learning

2
FSL 101 is required only for new and transferring freshmen with less than 24 credit hours. Students must earn a "C" or higher in FSL 101.

Area I - Rhetoric and Communication - 15 hours

ENG 101English Composition I

3
ENG 102English Composition II

3
SPEE 220Fundamentals of Speech

3
SPAN 111Elementary Spanish I

3
SPAN 112Elementary Spanish II

3
Students must earn a "C" or higher in ENG 101, ENG 102, and SPAN 111.

Area I - Mathematics (choose one) - 3- 4 hours

MATH 110Mathematics for the Liberal Arts

3
MATH 111College Algebra

3
MATH 121Calculus I

4
Students must earn a "C" or higher in MATH 110, MATH 111, and MATH 121.

Area II - Arts and Humanities - 3 hours

Choose one of the following:

ART 191Enhancing Art Understanding

3
ENG 210Introduction to Film Studies

3
MU 129Music Listening

3
PHIL 201Introduction to Philosophy

3
THR 100Introduction to Theatre

3

Area II - Literature in English (choose one) - 3 hours

ENG 215Introduction to Literature

3
ENG 216Topics in Literature

3

Area II - The Social Sciences - 6 hours

ECON 241Principles of Macroeconomics

3
Students must earn a "C" or higher in ECON 241.

AND Choose one of the following:
ANTH 210/SOC 210Cultural Anthropology

3
PSY 201General Psychology

3
PSY 211Psychology of Human Growth & Development

3
SOC 221Introduction to Sociology

3

Area II - History - 6 hours

 Choose one of two sequences:

HIS 191World Civilization to 1500

3
and
HIS 192World Civilization since 1500

3
or
HIS 201History of the United States I

3
and
HIS 202History of the United States II

3

Area II - The Natural Sciences - 7-8 hours

Choose one course from the following:

BIO 100Principles of Biology

4
BIO 111General Biology I

3

AND Choose one course from the following:
CHEM 103Fundamentals of Chemistry

3
and
CHEM 103LFundamentals of Chemistry Lab

1
or
CHEM 111General Chemistry I

3
and
CHEM 111LGeneral Chemistry I Lab

1
or
PS 100Physical Science

4

Required Business Core Courses - 48 hours

ACC 211Principles of Accounting I

3
ACC 212Principles of Accounting II

3
BUA 101Introduction to Business

3
BUA 251/ENG 351Business Communications

3
BUA 340Legal Environment of Business

3
BUA 365/ENGR 365Quantitative Methods I

3
BUA 496Business Policy

3
CIS 170Intro to Microcomputer Applications

3
CIS 300Principles of Information Systems

3
ECON 242Principles of Microeconomics

3
FIN 301/ECON 301Money and Banking

3
FIN 449Business Finance

3
MKT 362Principles of Marketing

3
MGT 363Principles of Management

3
MGT 460/BUA 460Business and Society

3
MGT 485/BUA 485International Business

3
Students must earn a "C" or higher in Business Core Courses.

Required Accounting Courses - 18 hours

ACC 311Intermediate Accounting I

3
ACC 312Intermediate Accounting II

3
ACC 315/CIS 315Electronic Spreadsheet Applications

3
ACC 453Federal Income Taxes I

3
ACC 462Auditing

3
ACC 490Accounting Internship

1-3
Students must earn a "C" or higher in all Accounting courses.

Required Business Electives - 3 hours

Choose one course designated as ACC, BUA, CIS, CST, ECON, FIN, IT, MGT, or MKT at the 300 level or above. The following specific courses are also accepted as business electives when not used in the GEC: BUA 200, CIS 220, CIS 225, CIS 240, MATH 121, MATH 122 Students must earn a "C" or higher in all Business Electives.

Required Accounting Electives - 3 hours

 

Choose any additional Accounting course at the 300 level or above. Students must earn a "C" or higher in all Accounting courses.

General Electives - 1-5 hours

Select sufficient courses from any academic discipline to bring the total hours for graduation to a minimum of 120 hours.

Certified Public Accountant (CPA)

Examination Candidates Notice

Tennessee state law requires candidates for the Certified Public Accountant (CPA) examination to have a baccalaureate or higher degree that includes a minimum of 150 semester hours. Included in the 150 semester hours must be a minimum of 30 hours in accounting courses and 24 hours business courses. A major in accounting is not required. A master’s degree is not required. Cumberland University offers all of the necessary courses to allow a graduate to qualify to register for the CPA examination. For additional information, please contact the School Dean.

Total GEC Credit Hours (43-47 hours)
Total Required Business Core Courses (48 hours)
Total Required Accounting Courses (18 hours)
Total Required Accounting Elective (3 hours)
Total Required Business Electives (3 hours)
Total General Electives (1-5 hours)

120 minimum hours required for graduation.