Nov 23, 2024  
Xavier University Undergraduate and Graduate Catalog 2024-2025 
  
Xavier University Undergraduate and Graduate Catalog 2024-2025

Accounting, B.S.B.A.


The Department of Accountancy offers the Bachelor of Science in Business Administration (BSBA) degree in Accounting and an undergraduate minor in Accounting. Also, it offers a Master of Science in Accounting (MS) and two combined undergraduate/graduate degree options leading to either a BSBA and an MS or a BSBA and an MBA.  These combined programs are designed to provide the student with an undergraduate and graduate degree while meeting the law in effect in most states that requires 150 semester credit hours of education to become a licensed Certified Public Accountant (CPA). Eligible students are allowed to begin graduate coursework during their senior year.

The BSBA in Accounting is a four-year program that may be a terminal degree for students interested in careers in corporate, governmental and not-for-profit accounting.  For CPA candidates the four year program can be combined with additional undergraduate coursework to fulfill the 150-hour requirement.  Elective internship experiences are available to undergraduate and graduate students.

Requirements for the BSBA Accounting Major


Undergraduate core curriculum requirements:


See Undergraduate Core Curriculum  

48-63 Credit Hours dependent on courses taken, including

Mathematics:


Major Requirements:


24 hours of specific accounting courses above the business core:

Choose one of the following:

Electives - Choose two of the following courses

Note:

  • Only one of ACCT 303 or ACCT 312 can count as a required accounting elective.  If both are taken the second course will count as a general elective.
  • The BSBA degree program typically requires 120 total credit hours.  A 2.000 grade point average (GPA) must be attained overall, in the business core and the accounting major.
  • Ethical issues and professional responsibilities of accountants are integrated throughout these courses.
  • Any course taken at another institution to fulfill an accounting major requirement must be from an AACSB accredited business school and approved by the department.  Approval should be obtained in advance to ensure transfer credit.

Note(s):


  • The BSBA degree program typically requires 121 total credit hours.  A 2.000 grade point average (GPA) must be attained overall, in the business core and the accounting major.
  • Ethical issues and professional responsibilities of accountants are integrated throughout these courses.
  • Any course taken at another institution to fulfill an accounting major requirement must be from an AACSB accredited business school and approved by the department.  Approval should be obtained in advance to insure transfer credit.
  • The business elective can be fulfilled by taking ACCT 303 Internship / Accounting Junior, ACCT 312 Volunteer Income Tax Assistance I, or ACCT 403 Internship / Accounting  Senior as well as the two accounting electives not chosen above or a non-business core course from another discipline.

B.S.B.A. Accounting


This block serves as a guideline for progress toward a degree. Note that the following schedule should only be followed by a student who does not plan to complete the requirements to be eligible to take the CPA exam. See your academic advisor.

Freshman Year


First Semester


  • FY Seminar - CORE 100 or THEO 111
  • ENGL 101/115
  • Second Language I
  • Mathematical Perspectives -MATH 140 
  • PHIL 100
  • CORE 101
  • BUAD 101

Second Semester


  • ACCT 300 
  • THEO 111 or CORE 100
  • Social Science Elective - ECON 200
  • BAIS 210
  • Second Language II 1
  • CORE 102
  • BUAD 102

 

Sophomore Year


First Semester


  • Humanities Elective
  • ACCT 200
  • ECON 201
  • BAIS 211
  • MGMT 200 (DCR Flag)
  • BUAD 201

Second Semester


  • ACCT 307-Financial Accounting & Reporting I
  • Literature &Moral Imagination - ENGL 205
  • MGMT 201 (Oral Communications & Writing Flag)
  • FINC 300-(Quantitative Reasoning Flag)
  • BAIS 220
  • BUAD 202

Junior Year


First Semester


  • ACCT 308- Financial Accounting & Reporting II
  • ACCT 311 - Introduction to Taxation
  • Historical Perspectives
  • Philosophical Perspectives - PHIL 200
  • Natural Sciences or Scientific Perspectives Elective
  • BUAD 301

Second Semester


  • ACCT 201
  • ACCT 304
  • ECON 300
  • MKTG 300
  • ACCT elective
  • BUAD 302

Senior Year


First Semester


  • ACCT 414 Corporate Taxation or ACCT 490 -Auditing
  • ACCT Elective
  • BLAW 300 (ERS Flag)
  • BAIS 302
  • Scientific Perspectives or Natural Sciences Elective
  • BUAD 401

Second Semester


  • Business Core Capstone
  • Creative Perspectives Elective
  • Theological Perspectives Elective
  • General Elective
  • General Elective
  • BUAD 402
  • CORE 499

Scheduling Notes:


  • Minimum for undergraduate degree is 120 hours.   Major is 24 hours.  Many ACCT majors earn 150 hours to sit for the CPA Exam (by double-majoring or pursuing a Master’s Degree).
  • 1-Foreign Language: Must complete 201-level
  • 2-ACCT 300 fulfills the required business elective.
  • 3-Social Science:  Business majors must take ECON 200 as Social Science Elective
  • 4-Humanities:  Include any Literature (except 205), CLAS, HIST 200+, THEO 300+, PHIL 300+ (but cannot also double count as ERS)
  • 5-Science:  Take any six hours of science - but must include at least 3 hours of Natural Science such as BIOL, CHEM or PHYS
  • 6-General electives may be filled by any course or pre-requisites based on Math or Foreign Language placement scores
  • FLAGS:  All flags are included in business core curriculum
  • GPA- Accounting majors must earn B- or better in ACCT 200 and ACCT 201 to proceed in the major.