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Bachelor of Business Administration in Accounting

Bachelor of Business Administration in Accounting

The Accounting degree is for students interested in professional careers in the field. Jobs in accounting are found in public accounting firms and in almost all business firms and levels of government.

This Program stresses technical skills that support the four key areas of accounting: audit, cost, government and tax. Particular emphasis is given to knowing how financial data are assembled and integrated into an articulated set of financial statements, understanding techniques and procedures, and using accounting computer applications. 

 
Accounting Program Learning Goals:

Goal 1:   Demonstrates teamwork and leadership in the accounting/business environment;

Goal 2:   Demonstrates critical thinking and the ability to gather and synthesize information for accounting/business management problems;

Goal 3:   Identify and analyze ethical problems that occur in the accounting/business environment;

Goal 4:   Demonstrates competency in the application of accounting principles and concepts for local, regional, and global environments;

Goal 5:   Demonstrates and ability to communicate relevant financial and non-financial information effectively;

Goal 6:   Demonstrates competency information technology for the accounting/business environment.

 

 

Requirements for students selecting the Accounting degree program include:

Students in this program will graduate with 136 credits after completing all program requirements which consist of 55 credits of General Education, 51 credits of business foundation courses, and 30 credits of accounting major courses consisting of Accounting, Taxation and Law.  Also required are at least six (6) credits of non-business courses.  Graduates of this program will have completed more than 24 credits of accounting inclusive of credits taken in the foundation course requirements and the 36 credits of business courses thereby meeting the prerequisites to take the CPA board examination in Guam.

A student may opt to take more courses in the undergraduate degree program to satisfy the 150 credit to fulfill the requirements for certification of the Guam Board of Accountancy.

 

SUMMARY OF REQUIREMENTS FOR THE BBAA DEGREE

General Education Requirements55
Business Foundation Courses51
Accounting Major Requirements30
Requirement for Graduation (credit hours)136

 

GENERAL EDUCATION REQUIREMENTS SPECIFICALLY FOR BBAA

General Education Requirements (55 credit hours):  Each student must fulfill the General Education requirements as listed in the Academic Rules and Regulations section of this catalog.  However, the BBA in Accounting Program requires the follow General Education courses to fulfill its degree requirements:

 

1.

Essential Skills

Statistic/Computer Skills

 BA130 Introduction to Computer Operation 

 3
2.The Individual and Society

PY101 General Psychology   or

SO101 Introduction to Sociology 

 3
3.Search for Meaning

PI101 Introduction to Philosophy  or

PI102 Contemporary Ethical  Problem  or

PI210 Introduction to Logic or

WG101 Intro to Women and Gender Studies

 3

 

BBAA FOUNDATION REQUIREMENTS

Course
Title
Credit Hours
Prerequisite

BA200

Principles of Financial Accounting

3

BA130 and MA110

BA201

Principles of Managerial Accounting

3

BA200

BA210

Basic Statistics for Business and Economics

3

BA110,

BA130, MA110

BA240

Management of Organizations

3

 

BA241

Human Resource Management

3

Placement in EN111 & MA110

BA260

Fundamentals of Marketing

3

 

 

 

 

 

BA310

Applied Statistics for Business Decisions

3

BA210, BA240

BA320

Basic Business Finance

3

BA201, BA210

BA330

Info. Technology and Networks for Business

3

 

BA333

Mgmt. Info. Systems

3

BA240, BA330

BA307

International Accounting

3

BA301

BA405

Accounting Internship

3

Instructor Consent

BA440

Organizational Behavior

3

BA240, SO101/PY101

BA480

Business Strategy and Policy

3

Graduating Senior

 

 

 

 

LW442

Business Law I

3

 

PA233

Impact of Government Regulatory Admin on Business

3

 

PA405

Ethics in the Professions

3

 

 

Total

51

 

 

ACCOUNTING MAJOR REQUIREMENTS

Course

Title

Credit Hours

Prerequisite

BA300

Intermediate Accounting I

3

BA201

BA301

Intermediate Accounting II

3

BA300

BA304

Income Taxation

3

BA201

BA305

Cost and Managerial Accounting

3

BA201

BA400

Advanced Accounting

3

BA301

BA401

Governmental Accounting

3

BA301

BA402

Accounting Systems

3

BA301, BA305, BA330

BA403

Auditing

3

BA402

BA406

Ethics for the Accountant

3

Graduating Senior

LW443

Business Law II

3

LW442

 

Total

30

 

 

For upper division accounting, taxation and law courses, student must have a grade of “C” or better for each course.

What careers are available to someone with a degree in Accounting?

  1. Budget Analysts
  2. Financial Analysts
  3. Financial Clerks
  4. Financial Managers
  5. Government Accountants and Auditors
  6. Management Accountants and Internal Auditors
  7. Public Accountants