Home > B.S. ACCY Accountancy
Northern Arizona University
Academic Catalog
August 2011–August 2012
Undergraduate and Graduate
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B.S. ACCY ACCOUNTANCY
The B.S. Accountancy is a 120-unit undergraduate degree that provides a solid
foundation for students who plan to pursue a variety of accounting careers in industry,
government, and public accounting. The B.S. Accountancy is an accredited business
degree through the Association to Advance Collegiate Schools of Business.
The B.S. Accountancy also represents 120 units of the 150 units required for Northern
Arizona University's Professional Program in Accounting (Master of Business–with an
Emphasis in Accounting, also known as the MBA-ACC program). Many students move
directly into the MBA-ACC program, which enables them:
to complete Arizona's 150-unit CPA-education requirements
 to enhance their technical accounting skills and
 to amass the broad graduate-level business background necessary for successful
careers in accounting and business.
See The W. A. Franke College of Business page for information about Admission
Requirements and suggested 1st- and 2nd-year schedules.
To earn this degree, complete at least 120 units of course work, which we describe in
the sections that follow:
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at least 35 units of liberal studies requirements. Be aware that you may not use
courses with an ACC prefix to satisfy these liberal studies requirements.
 at least 39 units of business core requirements
 at least 33 units of major requirements
 elective courses, if needed, to reach an overall total of at least 120 units
Be aware that some courses required for your degree may have pre-requisites that you
must also take. Check the courses in the appropriate subject. (You may be able to
count these pre-requisites toward your liberal studies or general elective credit.)
Please note that you must complete Northern Arizona University’s diversity
requirements by taking two 3-unit courses, one in U.S. ethnic diversity and one in
global diversity awareness. These courses may be used to meet other requirements
within your academic plan if you choose them carefully. Click here for a list of the
available diversity courses.
Also be aware that Northern Arizona University requires that at least 30 units of the
courses you take for your degree must be upper-division courses (those numbered 300
and above).
Finally, please note that you may be able to use some courses to meet more than one
requirement; however, you must still meet the total of at least 120 units to graduate.
Contact your advisor for details.
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BUSINESS CORE
Complete the following 39 units:
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MAT 119 (3 units)
ACC 205, 255, 256; CIS 120; ECO 201, 284, and 285 (21 units)
[MKT 333 and MGT 300] or [MKT 333I and MGT 300I] (6 units)
FIN 311 (3 units)
MGT 301 (3 units)
MGT 490C, which meets Northern Arizona University’s senior capstone
requirement (3 units)
MAJOR REQUIREMENTS
Complete the following 33 units of major core courses, certificate requirements, and
other major requirements.
If you are in the pre-professional program and have completed all required courses with
grades of "C" or better but have a grade point average in those courses that is below
the acceptable grade point average for admission to the professional program, you may
repeat up to two of the required courses in which you earned a "C" to meet the
minimum grade point average requirement. You may only repeat a required course in
which you earned a grade of "C" one time.
▓ Be aware:
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that you must complete at least 15 units in your major and 9 units of the upperdivision business core at The W.A. Franke College of Business (FCB).
In addition, you must earn 50% of your overall business units required for your
degree at the FCB.
MGT 490C (Business Strategy) and the junior writing requirement, if filled by
either MGT 350W or MGT 350IW (Business Communication), must also be
completed at the FCB.
Students who satisfy the junior writing requirement with ENG 302W (Technical
Writing) must complete that course at Northern Arizona University.
All transfer credits must be approved by the FCB and are subject to guidelines
listed in the current general catalog. The FCB does not accept upper-division
transfer credits from programs not accredited by the AACSB (such as the
University of Phoenix or the Bachelor of Business Administration program at
NAU–Yuma).
At least 44 units of your course work must come from courses that do not have
business prefixes (ACC, CIS, ECO, FIN, MGT, MKT).
Finally, students earning two B.S.B.A. majors within The W.A. Franke College of
Business must take 18 units in the first major and an additional 18 units
exclusive to the second major (for a total of 36 units).
You must have completed all the course work used to fill business major and core
requirements within the last 10 years.
MAJOR COURSES
You take 24 units with a cumulative grade point average of 2.0 consisting of:
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ACC 300, 302, 355, 356, 455, 460 and 480 (21 units)
ACC 402, 405, or 456 (3 units)
ACC 405 counts toward your degree. It does not count toward CPA
licensure requirements (30 units of upper-division accounting).
Continuation in the B.S. Accountancy program is predicated on successful completion of
a skills assessment and successful completion of all upper-division ACC courses within 3
attempts. Successful completion of ACC 300 and ACC 355 requires a grade of "C" or
better. A grade of “W” will count in the total attempts allowed for all upper-division ACC
courses.
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OTHER MAJOR REQUIREMENTS
Also take 3 units in each of the following categories. These courses represent the
General Academic Requirements (GAR) for The W. A. Franke College of Business. Some
of theses courses also fulfill liberal studies requirements; for information about the
overlap between the GAR and liberal studies, consult an advisor in Room 222 of the
college.
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Ethics Requirement (3 units):
Choose from MGT 470C; PHI 105, 325, or 351.
Choose:
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One course from ENG 302W or MGT 350W, or
if you take (MKT 333I and MGT 300I), choose MGT 350IW
International Requirement (3 units)
Choose from:
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ECO 486: International Economics
FIN 480: International Finance
MGT 405: International Management
MKT 480: International Marketing
GENERAL ELECTIVES
Additional course work is required, if, after you have met the previously described
requirements, you have not yet completed a total of 120 units of credit.
You may take these remaining courses from any academic area, using these courses to
pursue your specific interests and goals. We encourage you to consult with your advisor
to select the courses that will be most advantageous to you. (Please note that you may
also use pre-requisites or transfer credits as electives if they were not used to meet
major, minor, or liberal studies requirements.)
Click here for more information about our Accounting undergraduate courses and
graduate courses and The W. A. Franke College of Business Faculty.