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					                                                    Accounting Emphasis
                                                 Suggested Four-Year Schedule
                                                      2003-2004 Bulletin

  YEAR ONE                                              Sem Hrs.              YEAR TWO                                                    Sem Hrs.
              **Computing Prof. Exam or BA 101                                BA 205         (GE 1b) Business Communications                    3
  General Ed (GE 1a)                                        3                 BAAC 220       Principles of Accounting I                         3
  General Ed (GE 3)                                         1                 MATH 176       Topics in Calculus                                 3
  General Ed (GE 7b)                                        3                 General Ed     (GE 4)                                             3
  General Ed (GE 7a)                                        3                 BAAC 221       Principles of Accounting II                        3
  ECON 103 (GE 5b) Intro to Macroeconomics                  3                 BAFN 231       Legal Environment of Business                      3
  MATH 124 (GE 2) College Algebra                           4                 *BACS 291      Business Statistics I or
                                                                                                                                                3
  PSY 120     (GE 5e) Principles of Psychology or                              STAT 251       Statistics for Bus & Economics
   SOC 100     (GE 5f) Principles of Sociology or           3-4               SPCO 100       Basics of Public Speaking                          1
   PSY 265     (GE5e) Social Psychology                                       SPCO 103       Speaking Evaluation                                2
  General Ed (GE 6) (Lab)                                    4                General Ed     (GE 6)                                             3
  ECON 105 (GE 5b) Intro to Microeconomics                   3                General Ed     (GE 4)                                             3
  Non-Business Electives                                     3
                       Total                               30-31                                         Total                                  30

   YEAR THREE                                          Sem Hrs.                YEAR FOUR                                                Sem Hrs.
   BACS 305     Intermediate Business Stats                  3                 BAAC 420      Accounting Theory & Research                   3
   BAAC 320     Intermediate Accounting I                    3                 BAAC 421      Advanced Accounting                            3
   BAAC 321     Intermediate Accounting II                   3                 BAAC 425      Auditing I                                     3
   BAAC 323     Cost & Managerial Accounting I               3                 BAAC 428      Income Tax I                                   3
   BAAC 328     Accounting Systems                           3                 BAMG 456      Strategic Mgmt. & Bus Policy                   3
   BAMG 350     Management of Organizations                  3
   BAMK 360     Marketing                                    3
   BACS 300     Information Systems                          3
   BAFN 370     Business Finance                             3
   Non-Business Electives                                    3                 Remaining Business & Non-Business Electives                14-15
                        Total                               30                                       Total                                29-30

                                                                            Total Hours                                                      120

The 120 hour course graduation requirement includes 60 hours of non-business coursework. (This includes non-business general education)
60 hours of business coursework includes:

          Business Core               27 hours
          Business Emphasis           24 hours
          Business Electives           9 hours      BA__           BA__           BA__
          Total                       60 hours


The nine (9) semester hours of business electives may include any course with a BA—prefix except: BA 100; BA 101; BA 251; BAFN 240 and
BAMK 260. Business majors may not count any of the preceding courses towards the 120 minimum credits required for graduation.

**Computing Proficiency: The College maintains a computing proficiency requirement as a prerequisite to certain business courses. It is
expected that most students will demonstrate this proficiency as they enter the program by passing a proficiency exam. To sign up for the exam, go
to the following address: http://student1.mcb.unco.edu/exam. Students may also meet the proficiency requirement by substituting a satisfactory
grade in BA 101 Business Computing or its equivalent from another institution. Students should note however, that the credits from BA 101 or its
equivalent will not count toward the minimum of 120 credits needed for graduation.

Students should take BACS 305, Intermediate Business Statistics as soon as they have completed all prerequisites for the course.

Students must complete a minimum of 30 semester hours in the content area in Categories 4 through 7. The following courses meet both UNC
General Education and Business Requirements: ENG 123, Category 1b; MATH 124, Category 2; ECON 103 and ECON 105, Category 5b; PSY
120, PSY 265, Category 5e; and SOC 100, Category 5f. Students who take BA 205 instead of ENG 123 may count BA 205 as a business elective
and it shall meet the requirement for Category 1b in General Education.

Students must attain a 2.0 or greater cumulative Business GPA and attain at least a “C” grade in each course in the Business Administration Core.
To graduate, Accounting Emphasis majors must achieve a grade point average of 2.00 for all upper division (300-400 level) accounting (BAAC)
courses completed at the University of Northern Colorado. The Accounting Department will administer a required assessment examination to each
graduate during the semester of expected graduation.

*BACS 291, Business Statistics may count as three (3) hours of Business Electives. STAT 251, Statistics for Business & Economics may count as
three (3) hours of non-business electives.




9/15/12
    Students must meet the course prerequisites as stated in the CURRENT UNC Bulletin. Please check the
             current bulletin each term you register to make certain you meet those prerequisites.


                                              MCB Course Prerequisites, 2003-2004 Bulletin

Course #        Course Titles                                           Prereq           Course Titles
BACS 291        Business Statistics I or                                MATH 124         College Algebra
 STAT 251         Statistics for Business & Economics                                    Computing Proficiency Exam or BA 101


                                              MCB Course Prerequisites, 2003-2004 Bulletin
                                                      Business Core (27 Hours)
Course #        Course Titles                                           Prereq           Course Titles
BAAC 220        Principles of Accounting I                                               Computing Proficiency Exam or BA 101
BAAC 221        Principles of Accounting II                                              Computing Proficiency Exam or BA 101
                                                                        BAAC 220         Principles of Accounting I
BAFN 231        Legal Environment of Business                           None
                                                                                         Computing Proficiency Exam or BA 101
BACS 300        Information Systems
                                                                                         Majors/Minors Only & Juniors or Above
                                                                        BACS 291         Business Statistics or
                                                                         STAT 251        Statistics for Business & Economics
BACS 305        Intermediate Business Statistics
                                                                        MATH 176         Topics in Calculus
                                                                                         Majors/Minors Only & Juniors or Above
BAMG 350        Management of Organizations                                              Juniors or Above
                                                                        ECON 105         Intro to Economics: Microeconomics
BAMK 360        Marketing
                                                                                         Juniors or Above
                                                                        BAAC 221         Principles of Accounting II
                                                                        BACS 291         Business Statistics I or
                                                                         STAT 251        Statistics for Business & Economics
BAFN 370        Business Finance
                                                                        ECON 103         Intro to Economics: Macroeconomics
                                                                        ECON 105         Intro to Economics: Microeconomics
                                                                                         Juniors or Above
                                                                        BACS 305         Intermediate Business Statistics (may be concurrent)
                                                                        BAFN 370         Business Finance
BAMG 456        Strategic Management & Bus. Policy                      BAMG 350         Management of Organizations
                                                                        BAMK 360         Marketing
                                                                                         Majors Only & Senior Standing
*A student may transfer a maximum of 12 semester hours from the Business Core.




                                                            Accounting Emphasis

                                      Note: You must have a business major for all 300-400 level courses!
Course #        Course Titles                                        Prereq         Course Titles
BAAC 320        Intermediate Accounting I                          BAAC 221       Principles of Accounting II with a minimum grade of “C”
BAAC 321        Intermediate Accounting II                         BAAC 320       Intermediate Accounting I with a minimum grade of “C”
BAAC 323        Cost & Managerial Accounting I                     BAAC 221       Principles of Accounting II with a minimum grade of “C”
                                                                   BACS 300       Information Systems
BAAC 328       Accounting Systems
                                                                   BAAC 321       Intermediate Accounting II or take concurrently
BAAC 420       Accounting Theory & Research                        BAAC 321       Intermediate Accounting II with a minimum grade of “C”
BAAC 421       Advanced Accounting                                 BAAC 321       Intermediate Accounting II with a minimum grade of “C”
BAAC 425       Auditing I                                          BAAC 321       Intermediate Accounting II with a minimum grade of “C”
BAAC 428       Income Tax I                                        BAAC 320       Intermediate Accounting I with a minimum grade of “C”
*A student may transfer only 9 semester hours of upper division accounting courses (300/400-Level).

Notes: The emphasis in accounting and the Accounting Department are approved under the State Accountancy Law of Colorado. Upon completion
of the accounting emphasis, students are qualified to write the CPA exam and other professional exams. Students interested in taking the CPA
exam should consider taking six hours of their business electives in accounting courses, such as BAAC 326, 426, 429, making certain that the total
number of hours in accounting coursework does not exceed 30 hours. Students interested in taking other professional exams, such as the CMA,
CFP, CFM, CISA, should consult their advisor for suggested electives. Students completing the program are qualified for a broad range of career
opportunities including public accounting, corporate accounting, governmental and other not-for-profit accounting as well as entrance to graduate
programs.




9/15/12

				
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