In addition to courses noted below, candidates for graduation must successfully complete all JSU Academic Regulations. More information about general education requirements can be found in the Summary of Degrees/Requirements section of the catalog.
| Freshman | ||
|---|---|---|
| Fall | Hours | |
| EH Composition sequence | 3 | |
| Natural Science | 4 | |
| MS 112 | Precalculus Algebra | 3 |
| History 1 | 3 | |
| CBA 115 | Business Fundamentals/Orientation | 3 |
| Hours | 16 | |
| Spring | ||
| EH Composition sequence | 3 | |
| Fine Arts | 3 | |
| Natural Science | 4 | |
| ST 260 | Statistics/Quantitative Methods I | 3 |
| Hours | 13 | |
| Sophomore | ||
| Fall | ||
| Literature 1 | 3 | |
| EC 221 | Principles of Microeconomics | 3 |
| ACC 200 | Principles of Accounting I | 3 |
| FIN 292 | Legal and Social Environment | 3 |
| ST 261 | Statistics/Quantitative Methods II | 3 |
| Hours | 15 | |
| Spring | ||
| Literature/History 1 | 3 | |
| EC 222 | Principles of Macroeconomics | 3 |
| Select one of the following: 2 | 3 | |
| Principles of Psychology | ||
| Introduction to Sociology | ||
| Introduction to Anthropology | ||
| ACC 210 | Principles of Accounting II | 3 |
| CS 201 or CS 230 | Introduction to Information Technology or Fundamentals of Computing | 3 |
| Hours | 15 | |
| Total Hours | 59 | |
| 1 | Students must take either a literature sequence and one history or a history sequence and one literature. (Areas II and IV must have 12 hours each.) |
| 2 | Students may use any of the three options to satisfy this requirement; however, PSY 201 Principles of Psychology (3) is preferred. |
| Junior | ||
|---|---|---|
| Fall | Hours | |
| ACC 301 | Accounting Information Systems | 3 |
| ACC 310 | Financial Accounting I | 3 |
| ACC 305 | Data Analytics for Accounting | 3 |
| CBA 330 | Business Professionalism | 3 |
| FIN 301 | Business Finance | 3 |
| MGT 301 | Principles of Management | 3 |
| Hours | 18 | |
| Spring | ||
| EH 141 | Oral Communication | 3 |
| ACC 360 | Financial Accounting II (WI) | 3 |
| CBA 350 | Business Communications (WI) | 3 |
| CBA 390 | Operations Management | 3 |
| MKT 301 | Principles of Marketing | 3 |
| Hours | 15 | |
| Senior | ||
| Fall | ||
| CBA 396 | International Business | 3 |
| IME 375 | Introduction to e-Commerce | 3 |
| ACC 372 | Income Tax Accounting | 3 |
| ACC 477 or ACC 470 |
Auditing or Internal Auditing |
3 |
| Select one of the following: | 3 | |
| Money and Banking | ||
| Intermediate Microeconomics | ||
| Intermediate Macroeconomics | ||
| Hours | 15 | |
| Spring | ||
| CBA 469 | Business Policy and Strategy | 3 |
| ACC 371 | Cost Accounting | 3 |
| Accounting Electives 6 | 6 | |
| General Elective | 1 | |
| Hours | 13 | |
| Total Hours | 61 | |
| 6 | Any Accounting course not already used to meet program requirements may be used to meet Accounting electives. FIN 300 Business Law (3) may also be used to meet an Accounting elective. |
CPA Examination Requirements
To be eligible for an initial sitting for the uniform written Certified Public Accountant Examination in Alabama, a person must have completed a total of 120 semester hours of postsecondary education, including a baccalaureate degree at an accredited college or university. This education must include a major /concentration in accounting. Details of the requirements may be found at: http://www.alabamaadministrativecode.state.al.us/docs/acc/30-X-4.pdf.
Students who desire to be a CPA in Alabama should consult with the associate dean/MBA director for assistance in planning a course of study that includes the appropriate additional undergraduate or graduate coursework.