Dec 13, 2019  
2013-2014 APU Catalog 
    
2013-2014 APU Catalog [ARCHIVED CATALOG]

Accounting, B.A.


Return to {$returnto_text} Return to: Undergraduate & Graduate Academic Degree Offerings

This program of study prepares students for a variety of jobs in all sectors of the economy: business enterprises, government, and not-for-profits. Those wishing to enter professional careers in accounting after graduation generally pursue certifications in a number of different areas including but not limited to public accounting (CPA), managerial accounting (CMA), internal auditing (CIA), etc. Consult your advisor for career options available in accounting. Our program is academically rigorous and experiential.

The degree is designed to meet the following Professional Competencies:

  • Knowlege of Accounting (KA): Gain knowledge in all areas of accounting: financial, managerial, systems and internal control, auditing, and taxation 
  • Professional Ethical Behavior (PEB): Develop attitudes for responsible and ethical social behavior in professional practice
  • Concepts & Principles (CP): Learn to apply concepts and principles to solve complex accounting organizational problems 
  • Written & Oral Communication (WOC): Become skilled in discussing and defending views in accounting effectively in written and spoken words 
  • Research & Application (R&A): Understand the research process and apply it to develop solutions to problems  
  • Critical Thinking (CT): Develop skills in logical thinking, inductive and deductive reasoning, and critical analysis

As a graduate, you will earn a Bachelor of Arts degree with demonstrated achievement in APU’s Essential Competencies:  Effective Communication; Critical Thinking; Cultural & Historical Perspective; Scientific Inquiry; and Ethical Engagement.

NOTE:  In addition to meeting the general admission criteria for the accounting degree, students are required to have current or past experience in accounting or business related fields or an AA in Accounting. Accounting majors are required to have proficiency in accounting foundation equivalent to at least one year (6 credit hours) of basic college level accounting to be admitted to the program. In the absence of such proficiency students will be required to take AC 20100 - Financial Accounting I , and AC 20200 - Financial Accounting II  or equivalents as determined by the advisor prior to entering the program. Students may also meet this requirement through CLEP, credit by examination, or documented experiential learning using a portfolio.

Foundational Studies (32-40 credits)


  • EC Written Communication** (WRIT 20100) (4)
  • EC Presentation & Media Literacy (from 10000-20000 level COMM) (3-4)
  • CT Critical Thinking (from 10000-20000 level CRIT) (3-4)
  • CT Computation** (MT 10100, BAM 10500, or higher placement) (3-4)
  • CH Intellectual Traditions (from 10000-20000 level PH/HI) (4)
  • CH Creative Endeavors (from 10000-20000 level HUM) (4)
  • CH Intercultural & Spiritual Understandings (from 10000-20000 level RS/CS) (3-4)
  • SI Biological/Physical Scientific Inquiry (from 10000-20000 level SC w/ lab) (4)
  • SI Social/Behavioral Scientific Inquiry (various) (3-4)
  • EE Social Responsibility (LS 10200) (2)
  • EE Personal Responsibility (from 10000-20000 OS/PE or BAM 20400) (1-2)

                  [†  Foundational Studies requirement satisfied in the Major Studies]

                  [ **  Minimum grade of ‘C’ (defined as C+, C, C-) must be earned]

Major Studies (54 credits)


Self-Directed Studies (varies)


  • Students are encouraged to undertake an emphasis, concentration, or minor to develop professional distinctions. 
  • Students can use Self-Directed Studies to meet the minimum graduation credit requirement (128 credits) by appling transfer credit, credit-by-exam, credit earned through military training, assessment of prior learning (through the Documenting Experiential Learning [DEL] process), or other alternative methods of earning credit.

Minimum Graduation Credit Hour Requirement: 128


Non-Profit Management Emphasis (12 credits)


A non-profit management emphasis is available to students in the Accounting B.A. degree program. This emphasis provides an introduction to the non-profit sector, an understanding of the business functions, and skills necessary for non-profit program management. In addition to completing the requirements for the major, students begin the nonprofit emphasis taking BAM 21000  (pre-requisite for any of the 40000 level elective nonprofit courses). In addition to the BAM 21000 , students select three elective nonprofit courses from BAM 42000 , BAM 42100 , BAM 42200 , BAM 42300  and IS 31100 ).  A total of 12 credits is required to earn the non-profit emphasis. All courses in this emphasis are offered online.

Return to {$returnto_text} Return to: Undergraduate & Graduate Academic Degree Offerings