Description

The School of Accountancy is separately accredited by the Association to Advance Collegiate Schools of Business (AACSB). The School's mission is to provide an exceptional educational opportunity, create high impact research, and engage and collaborate with the community. More specifically, the School of Accountancy community accomplishes its mission in advancing accounting education through:
 

  • Fostering intellectual curiosity, academic excellence, business insights, and accounting expertise;
  • Creating high-impact, relevant research; and
  • Engaging and collaborating with professional communities.

The courses in accounting are designed to give business students a basic proficiency in accounting as an analytical tool for understanding business and public affairs and to develop essential theory and application for those specializing in the field. Students who complete the College of Business program with a major in accounting and/or the master of professional accountancy degree (MPA), are well prepared to accept positions in industry, commerce, government service, or public accounting.

Students interested in the accounting discipline are strongly encouraged to work closely with faculty members in the School to understand requirements and options available for those interested in careers as certified public accountants and options to pursue the five-year, Master of Professional Accountancy program. Requirements and processes vary with each of these options.

Admissions

Major/Department Admission

Admission requirements for all majors in the College are the same as those for University admission as noted under UNL General Admission Requirements.

Other Admission Requirements

Enrollment in the Masters of Professional Accountancy program will require admission to the graduate program after obtaining senior standing and having completed the accounting courses normally required in the junior year (ACCT 309 Accounting SystemsACCT 312 Federal Tax Accounting, ACCT 313 Intermediate Accounting I, and ACCT 314 Intermediate Accounting II). See the online Graduate Catalog for admission requirements specific to the Business Interdepartmental Area.

COLLEGE REQUIREMENTS

College Admission

The entrance requirements for the College of Business are the same as the UNL General Admission Requirements.

Admission Deficiencies/Removal of Deficiencies

Students admitted to the College of Business with core course deficiencies are advised to remove these deficiencies as soon as possible.

College-level course work taken to remove deficiencies MAY NOT be used to meet degree requirements in the College.

College Degree Requirements

Professional Enhancement Program (PrEP) (4 hours)

Designed to develop confident, professional and polished business students for lifelong career success, the PrEP program consists of four required one hour courses. These courses are labeled BSAD 111 PrEP I, Investing in Strengths, BSAD 222 PrEP II, Career Development and Planning, BSAD 333 PrEP III, Internship and Job Search Strategies, BSAD 444 PrEP IV, Professional and Life Skills and are offered across the four year curriculum. Raikes students complete this requirement as a part of their other courses.

College General Education Requirements

The curriculum requirements for the College consist of course work in three areas.

All course work (except electives and where otherwise noted) must be taken for a grade.

The three areas include the following:
 

Non-Business Requirements (NBR)

  • Which consist primarily of College and University ACE (Achievement-Centered Education) course work

Business Core

  • Foundation (BCF), which also includes ACE 6 & 8.
  • Intermediate (BCI)
  • Advanced-Major (BCA-M)
  • Advanced-Capstone (BCA-C), (ACE 10)

Electives

Non-Business Requirements (NBR)

(Most of the ACE requirements)

Eight Courses (normally 24-26 hours)

All students in the College of Business will take the following non-business courses (unless otherwise noted).

  • While NBR 1, 2, 7 and 8 identify specific ACE options to choose from or identify an ACE course specifically required for the College, NBR 3, 4, 5, and 6 allow students to select courses according to their personal interests (and meet ACE 4, 5, 7, and 9).
  • Most students will take course work to fulfill these requirements during the freshman/sophomore year. However, if hours are still needed during the junior/senior year, there may also be options to ‘double count’ course work for NBR 3 (ACE 4) and/or NBR 6 (ACE 9) toward the major (BCA-M) or a minor. This is likely to be of most benefit to ‘transfer-in students’ due to the nature of the program and when ACE requirements are traditionally taken.

All course work for NBR must be taken for a grade.

NBR 1: Written Communication (ACE 1)

Choose ONE of the following:

ENGL 150 Writing and Inquiry

ENGL 151 Writing and Argument
 

Students should refer to the course descriptions to select the one course best suited to individual interests. While several communication courses can be selected to fulfill the university ACE 1 outcome, one of the above is a specific requirement for the College of Business and will fulfill both requirements with one course. ENGL 150 and ENGL 151 are restricted to first and second year students. Upper class students will need to take ENGL 254 Writing and Communities as a substitute.

NBR 2: Mathematical, Computational, Statistical or Formal Reasoning Skills (ACE 3)

Choose ONE of the following:

MATH 104 Applied Calculus

MATH 106 Calculus I

Any advanced calculus course above the 106 level
 

Notes regarding the selection of course work for NBR 2 (ACE 3):

  • Credit cannot be given for both MATH 104 and MATH 106 . Students must determine the appropriate course early in their program.
  • A first semester student’s score on the Math Placement Exam will determine eligibility for MATH 104 or MATH 106. The student should select between these classes based on the following sets of circumstances.
  • Actuarial Science majors MUST take MATH 106  (or a higher-level calculus).
  • Actuarial science majors will also take MATH 107 Calculus II and MATH 208 Calculus III and CSCE 101 Fundamentals of Computer Science & CSCE 101L Fundamentals of Computing Laboratory.
  • RAIKES students MUST take MATH 106 (or a higher-level calculus)
  • MATH 106 (or higher calculus) is strongly encouraged for those students considering graduate school, accounting majors and finance majors.
  • While several courses can be selected to fulfill the university ACE 3 outcome, one of the above is a specific requirement for the College of Business and will fulfill both requirements with one course.
  • Freshman students who place below MATH 104 on the Math Placement Exam may want to consider summer school in order to maintain their sequence of courses.
Math Placement Exam (MPE)

Students admitted to the College of Business are required to take a Math Placement Examination prior to enrolling in the college math requirement of MATH 104 or MATH 106 (or higher math).
 

  • The results of this examination determine which math course students will enroll in their first semester on campus.
  • The Math Placement Exam may be retaken if a student feels that they can test into a higher level course.
  • Students lacking sufficient high school preparation in math may need to enroll in equivalent high school preparatory courses, as will be determined by the MPE.
  • Preparatory courses should be taken as soon as possible to avoid future sequencing problems.
  • Additional information about the exam can be found at www.math.unl.edu.

Whether required to enroll in preparation course work first, as indicated on the MPE (MATH 100A Intermediate Algebra, MATH 101 College Algebra and/or MATH 103 College Algebra and Trigonometry), or in one of the required courses, it is critical to begin MATH the first semester on campus.

NBR 3: The Study of Scientific Methods and Knowledge of the Natural and Physical World (ACE 4)

Choose one course from ACE 4 Certified Courses. (Course credit will vary between 3-4 credit hours.)
 

  • ABUS majors – NBR 3 (ACE 4) – AGRI 115 Biotechnology: Food, Health and Environment, AGRO 131 Plant Science, ENTO 115 Insect Biology, MSYM 109 Physical Principles in Agriculture and Life Sciences, NRES 108 Earth's Natural Resource Systems Laboratory, PLPT 110 Molds and Man may be taken to fulfill the science requirement (NBR 3–ACE 4) as well as a requirement for the major (BCA-M).

NBR 4: Study of Humanities (ACE 5)

Choose one course from ACE 5 Certified Courses.
 

  • IBUS majors – NBR 4 (ACE 5) – FREN 301 Representative Authors I, FREN 302 Representative Authors II; RUSS 301 Representative Authors I, RUSS 302 Representative Authors II, RUSS 482 Russian Literature in Translation I, RUSS 483 Russian Literature in Translation II; SPAN 305 The Analysis of Communication in Spanish, SPAN 314 Introduction to Hispanic Literature: Spain, SPAN 315 Representative Authors of Spain, SPAN 331 Latin American Civilization can be taken to fulfill NBR 4–ACE 5 as well as a requirement for a language minor.

NBR 5: Study of the Arts to Understand Their Context (ACE 7)

Choose one course from ACE 7 Certified Courses.

NBR 6: Global Awareness or Knowledge of Human Diversity Through Analysis of an Issue (ACE 9)

Choose one course from ACE 9 Certified Courses.
 

Students enrolling for their first semester with junior standing (or more), will see that the list of approved courses includes a few business courses. While this section is labeled “non-business requirements,” students may elect to enroll in one of the business courses to fulfill the ACE 9 requirement as long as prerequisites are completed (which are generally reserved for juniors or seniors). Work closely with your advisor and bring this to their attention to question how this course may potentially satisfy other degree program requirements, including the major.
 

The options include:

  • ACTS majors – must complete an International Business Course as part of the degree requirements. Actuarial science majors may choose to take ECON 321 Introduction to International Economics to fulfill the IBCR as well as the global awareness requirement (NBR 6–ACE 9).
  • ABUS majors – AECN 346 World Food Economics, AECN 367 Agricultural Development in Developing Countries, AECN 420 International Food and Agricultural Trade, AECN 425 Agricultural Marketing in a Multinational Environment, AGRI 282 Introduction to Global Agricultural and Natural Resources Issues, ENSC 110 Energy in Perspective, HORT 200 Landscape and Environmental Appreciation, may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major.
  • BSAD majors – ECON 321, MNGT 414 Leadership in a Global Context may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major. (ECON 321 and MNGT 414 are also IBCR course options).
  • ECON majors – ECON 321 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major. (ECON 321 is also an IBCR option).
  • IBUS majors – ECON 321 or MNGT 414 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) and may fill a requirement for the major. (Both are also IBCR options).
  • MNGT majors – MNGT 365 Managing Diversity in Organizations, MNGT 414 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) and may be able to fulfill a requirement for the major/minor depending on the option selected. (MNGT 414 is also an IBCR option).
  • An alternative to the above options is allowance of the course to count for NBR 6–ACE 9 and the associated minor—but only one or the other (major OR minor).

In any of the above instances where a double counting is an option, only 3 hours of credit are awarded; student will still need to meet the 120 hours for graduation. Any course that is used for both an ACE requirement and a first major requirement is not allowed to be used towards the completion of the 300/400 Upper Level Requirement.

NBR 7: Business Communication (ACE 1)

BSAD 220 Business Writing
 

  • This is a business writing course with sophomore standing and either ENGL 150 or ENGL 151 as a prerequisite. While it is also an ACE 1 course, as is ENGL, BOTH are specific requirements for the College of Business.
  • RAIKES students will complete a special version of 220.

NBR 8: Oral Communication Skills (ACE 2)

MRKT 257 Sales Communication

Or

COMM 286 Business and Professional Communication
 

  • Due to the importance of this requirement to the business curriculum, the college recommends taking this course on campus.
  • Sophomore standing is a prerequisite to enroll in COMM 286; and while several other courses may be selected to fulfill the university ACE 2 requirement, COMM 286 or MRKT 257 is a specific requirement for the College of Business.
  • RAIKES students will complete RAIK 187H Honors: Introductory Communication Seminar I and RAIK 188H Honors: Introductory Communication Seminar II instead of COMM 286 or MRKT 257.

NOTE: In the selection of course work for any of the above NBR’s, prerequisites, when stated anywhere in this Catalog, means course work MUST BE COMPLETED to enroll in the class. Concurrent enrollment in any identified prerequisite(s) is NOT permitted unless so indicated in the course description.

Business Core – Four Sections (approximately 62-74 hours)

  • Business Core Foundation (BCF) – 17 hours
  • Business Core Intermediate (BCI) – 19 hours
  • Business Core Advanced–Major (BCA-M) (hours vary from 21-33 hrs)
  • Business Core Advanced–Capstone (BCA-C) (3 hours + 0 hour assessment)

The foundation and intermediate courses are designed to expose students to the various business disciplines. The advanced courses are those courses identified for each of the nine majors, and the capstone course is taken the final semester of the program. All course work for the Business Core (except where noted differently), must be taken for a grade.

Business Core Foundation (BCF) – Eight Courses (17 hours)

All students in the College of Business will take the following courses (unless otherwise noted).

All course work (except BSAD 50BSAD 111, BSAD 222, BSAD 333, & BSAD 444 ) must be taken for a grade.
 

RAIKES students will complete a different series of course work for the Business Core Foundation which may include:

  • Foundation: RAIK 181H Honors: Foundations of Business I, RAIK 182H Honors: Foundations of Business II, ECON 211 Principles of Macroeconomics, ACCT 202 Introductory Accounting II & RAIK 270H Statistics and Applications
  • Leadership Series: RAIK 185H Honors: Foundations of Leadership I, RAIK 186H Honors: Foundations of Leadership II & RAIK 285H Honors: Applications of Leadership I
  • Computer Science Foundation: RAIK 183H Honors: Computer Problem Solving Essentials, RAIK 184H Honors: Software Development Essentials, RAIK 283H Honors: Foundations of Computer Science, RAIK 383H Honors: Fundamentals of Software Engineering
BCF 1–BSAD 111 PrEP I, Investing in Strengths
  • BSAD 111
    • 1-credit-hour course (offered Pass/No Pass only)
    • Required of all new freshmen
    • Take this course as a freshman (preferably first semester)
  • BSAD 111S
    • 0-credit-hour course, available exclusively to transfer students. Required of all on- and off-campus transfer students
    • Take this course as soon as possible upon transfer into the college (preferably first semester)
BCF 2–BSAD 50 Business Computer Applications
  • 0-credit-hour course (Pass/No Pass).
  • This course is offered twice per semester and should be taken in the FIRST seven weeks of semester two. It is a prerequisite for ECON 215 which is normally taken in the fall of the second year.
  • Required basic-skills computer course, use Access, Microsoft Word, PowerPoint, and Excel.
  • RAIKES students do not need to complete this requirement.
BCF 3–ACCT 201 Introductory Accounting I and ACCT 202 Introductory Accounting II
  • ACCT 201 Introductory Accounting I
    • Sequential; take ACCT 201 first
    • Prerequisite: Sophomore standing, 2.5 cumulative GPA; or freshman standing with completion of MATH 104 with a grade of C or better, and a 2.5 cumulative GPA earned in 14 hours of UNL credit
  • ACCT 202 Introductory Accounting II
    • Sequential; take ACCT 202 following completion of ACCT 201
    • Prerequisite: Sophomore standing; or freshman standing with completion of MATH 104 with a grade of C or better; grade of C or better in ACCT 201; 2.5 cumulative GPA
    • Grade of C or better in prerequisites is normally required for accounting courses
BCF 4–ECON 211 Principles of Macroeconomics and ECON 212 Principles of Microeconomics (ACE 8/6)
  • Not sequential
  • Prerequisite: Completion of 12 hours of UNL course work
  • RAIKES students will satisfy their ACE 8/6 requirement with RAIK 182H Honors: Foundations of Business II/BSAD 182H Honors: Foundations of Business II & ECON 212
BCF 5–ECON 215 Statistics (ACE 3)
  • Prerequisites: Sophomore standing; MATH 104 or MATH 106BSAD 50; 2.5 GPA
  • Raikes students will take RAIK 270H Statistics and Applications
  • Must take ECON 215 (not STAT 218 Introduction to Statistics nor EDPS 459 Statistical Methods nor CRIM 300 Applied Statistics and Data Processing in the Public Sector nor SOCI 206 Introduction to Social Research II)
  • Actuarial science majors MUST take STAT 380 Statistics and Applications instead of ECON 215; will also take STAT 462 Introduction to Mathematical Statistics I: Distribution Theory and STAT 463 Introduction to Mathematical Statistics II: Statistical Inference 
BCF 6–BSAD 222 PrEP II, Career Development and Planning
  • 1-credit-hour course (offered Pass/No Pass only)
  • Prerequisites: Majors in College of Business; Sophomore standing; 2.5 GPA.
  • Take this course as a sophomore.

Business Core Intermediate (BCI) – Eight Courses (20 hours)

  • Prerequisites for the BCI courses include MATH (NBR2), ACCT 201, ACCT 202, ECON 211, ECON 212, ECON 215, BSAD 220 Business Writing, and a 2.5 GPA
  • Required of all business students regardless of major (except where noted under individual courses)
  • RAIKES students may take RAIK 281H Honors: Business Systems and Operations I and RAIK 381H Honors: Advanced Topics in Business I in place of FINA 361 Finance, SCMA 331 Operations and Supply Chain Management, and SCMA 350 Business Analytics/Information Analysis. They will also take RAIK 341H Honors: Marketing in place of MRKT 341 Marketing. Raikes requirements are subject to change.
  • In addition to differences noted above, RAIKES students will also complete:
  • Design Studio courses: RAIK 401H Honors: RAIK Design Studio IRAIK 402H Honors: RAIK Design Studio II, RAIK 403H Honors: RAIK Design Studio III, and RAIK 404H Honors: RAIK Design Studio IV
  • Computer science electives: 6 hrs from the following: CSCE 378 Human-Computer Interaction, CSCE 475 Multiagent Systems, CSCE 476 Introduction to Artificial Intelligence, RAIK 384H Honors: Applied Numerical Analysis (which may be taken Pass/No Pass)
  • Enrollment in BCI normally occurs during the sophomore and junior year
  • All course work must be taken for a grade
  • Sequence with the following recommendations/restrictions:
    • Plan complete sequence of intentions to take BCI (and necessary prerequisites) to remain on schedule for graduation
    • Enroll in courses most applicable to your major as soon as possible, particularly MRKT or FINA and SCMA, to stay on sequence for major.
    • There are exceptions to these requirements for specific majors (ACCT, MRKT, ACTS). Please note those exceptions.
    • If transferring, a maximum of 3 hours may apply with further restrictions on applicability to not exceed the 75% rule.
    • See the links for each course to know the specific prerequisites and course descriptions.
BCI 1–BLAW 371 Legal Environment or BLAW 372 Business Law I

OR

BCI 2 – SCMA 350 Business Analytics/Information Analysis and SCMA 350L Advanced Data Analysis Lab or in certain cases MRKT 350 Marketing Analytics
BCI 3 – FINA 361 Finance
BCI 4 – MRKT 341 Marketing
BCI 5 – SCMA 331 Operations and Supply Chain Management
BCI 6 – MNGT 301 Introduction to Management

Professional Enhancement Program – Upper level

PrEP–BSAD 333 PrEP III, Internship and Job Search Strategies
  • 1-credit-hour course (offered Pass/No Pass only).
  • Prerequisites: Majors in College of Business; 2.5 GPA; BSAD 222.
  • Take this course second semester sophomore year or junior year.
PrEP–BSAD 444 PrEP IV, Professional and Life Skills
  • 1-credit-hour course (offered Pass/No Pass only).
  • Prerequisites: Majors in College of Business; 2.5 GPA; Senior standing or by permission.
  • Take this course first or second semester of senior year

Business Core Advanced-Major (BCA-M) – (21-33 hours)

  • Course work for the major requires completion of specific, required courses of the department, along with other guidelines.
  • Refer to the major page for a listing of requirements.
  • Careful and advanced planning is necessary as some courses for the major may not necessarily be available every semester and classes for the major are limited in the summer sessions. .
  • ALL course work for the major must be taken for a grade (no Pass/No Pass).
  • Students may be able to take their International Business Course Requirement (IBCR) as part of their major.
  • Although a 2.5 GPA may not be required to take these courses, a 2.5 is required to apply for graduation; thus, students are expected to maintain this level throughout their collegiate career.
  • Sequencing of classes is critical, particularly for agribusiness, actuarial science, and international business; plan the major courses well in advance of enrollment.
  • By this point in time, the curriculum was designed for ACE (except ACE 10) to have been completed through other course work. If missing an ACE 4 or 9, there may be options through the major to fulfill both requirements.
  • A maximum of 3 hours of course work may transfer if the 75% rule has not been exceeded. Further restrictions may apply.

Business Core Advanced-Capstone (BCA-C) – Two Courses (3 hours)

BCA-C 1 – MNGT 475 Business Policies and Strategies (ACE 10)
  • Reserved for graduating seniors, this course requires the Business Core Foundation (BCF) and Intermediate (BCI) course work to be completed for enrollment. BLAW 371 or BLAW 372 may be completed concurrently. Actuarial students may take FINA 461 concurrent with MNGT 475.
  • A capstone course integrating business concepts covered throughout the program.
  • Major Field Test required as part of assessment, which must be passed to graduate.
  • Course MUST be taken at UNL and taken for a grade (no Pass/No Pass).
BCA-C 2 – BSAD 98 Senior Assessment
  • A 0 credit-hour seminar required of ALL business graduating seniors.
  • Taught via Blackboard – all components must be completed to a satisfactory level to graduate.

Electives – Hours vary to meet 120 hour minimum to graduate

Electives round out the rest of the 120 hour curriculum where students have the option to choose courses toward a second major, a dual degree, a minor (or two); or, students can simply select courses of personal interest.

  • Some hours may need to be additional business course work (to meet the requirement that 60 hours of course work be in business). This requirement will vary by major.
  • There may be a need to enroll in an international business course requirement (IBCR) if not taken as part of the major or for the business elective(s) requirement.
  • A minimum of 12 hours of 300/400 upper-level course work beyond the business core is required for most majors to ensure depth is achieved through enrollment in elective hours. See 300/400-level Elective Requirement below for additional information.

In addition to the Foundation, Leadership, and Computer Science Foundation courses listed earlier, RAIKES students will also complete the following courses as part of the degree requirements:

  • Raikes Design Studio Courses (must be taken for a grade):Raikes students will complete the Design Studio sequence as directed by the Raikes office.
  • Raikes Computer Science Electives: Choose 6 hours from: CSCE 378 Human-Computer Interaction, CSCE 476 Introduction to Artificial Intelligence or RAIK 384H Honors: Applied Numerical Analysis (can be taken Pass/No Pass)

If not completed through the other area requirements, any remaining ACE requirements will need to be completed as required electives.

  • In a 21-hour major, students will average 30 hours of elective credit; 2nd major options and/or minors may be appropriate to consider for elective hours.

Other Requirements

International Business Course Requirement (IBCR)

  • The international business course requirement (IBCR) is to broaden the student’s international perspective.
  • Each student, excluding accounting majors, must include one course which emphasizes an international perspective.
  • Actuarial Science majors are encouraged to take FINA 450 if they have not met this requirement with completion of NBR 6 – ACE 9 with ECON 321 or MNGT 414.
  • The IBCR must be taken for a grade.

The course must be chosen from the following approved list of International Business Course Requirement (IBCR) courses. Many of these courses have prerequisites. Some are restricted for education abroad and others may only be offered once a year. Thus, you are advised to plan ahead in scheduling this requirement into your program.

IBCR Courses

BSAD 491 International Studies in Business and Economics (1-15 hrs)

  • Available only to students studying abroad for which there is no UNL equivalent course.
  • Available also for the Senshu, Japan, CIMBA Italy, and for the China Education Abroad Programs.
  • Senshu program students may apply 3 hours towards electives in the FINA, MNGT, or MRKT major; 6 hours applicable for BSAD or IBUS major/minor.
  • BSAD 491 credit from any other study abroad program should be based on course topics directly associated with a specific major in MNGT, MRKT or FINA, and may need department consent. Students should visit with an academic advisor for assistance.

BSAD 320 Global Issues

BSAD 420 Global Leadership and the Culture Map

ECON 321 (If not completed at this point, ECON 321 may double count for ACE 9.)

ECON 421 International Trade (credit cannot be earned in both ECON 421 and AECN 420)

ECON 422 International Finance

ECON 423 Economics of the Less Developed Countries

ECON 466 Pro-seminar in International Relations I & ECON 467 Pro-seminar in International Relations II (Credit option for students participating in the Nebraska at Oxford Program.)

ECON 440 Regional Development

FINA 450 International Financial Management

MNGT 414 (If not completed at this point, MNGT 414 may double count for ACE 9.)

SCMA 459 Global Information Systems

MRKT 453 International Marketing

SCMA 439 Global Sourcing and Distribution

Although the following courses may also be used to fulfill requirements in the international business major/minor/IBCR, students should be aware that they are not necessarily offered on a consistent basis.

ECON 322 Introduction to Development Economics (credit cannot be earned in both ECON 322 and AECN 367 Agricultural Development in Developing Countries)

ECON 323 The Economic Development of Latin America

ECON 388 Comparative Economic Systems

ECON 487 Economies in Transition
 

If planned carefully, the IBCR course can count in two places. It is not an extra 3 hours of credit, but rather, is 3 hours embedded within other requirements. If selected carefully, it can also count for 3 hours of credit in the major (i.e. MRKT 453 International Marketing counts for MRKT elective in MRKT major and would count for the IBCR; FINA 450 International Financial Management counts for FINA elective in FINA major and would fulfill the IBCR as well; etc.). On the other hand, if course work for the major is already determined by personal choices or requirements, the IBCR can count in electives, and more specifically, for one of the ‘business’ electives needed for most majors. If not planned carefully this requirement can mean that the student will need to take an additional three hours of credit.

300/400 Upper-level Requirement

As part of the degree requirements, all students must complete a certain number of 300/400 level courses. Most of these courses will be completed in the Business Core but some majors will require additional hours from outside of the Business Core. With a "standard" 21 hour major 12 additional hours will be required. Normally, if a major is larger than 21 hours the number of additional upper level courses is reduced. This can be business or non-business course work.

  • Business course work from the Business Core Intermediate (BCI), Business Core Advanced-Major (FIRST Major) or Business Core Advanced-Capstone may NOT be used to fulfill this requirement with exceptions noted below:
  • If more than 21 hours of course work for the major are taken at the 300/400-level and of those hours, course work is not being double counted toward the NBR and major, the additional 300/400-level hours can be used to fulfill the 300/400-level requirement. You will need to consult your Degree Audit to determine your requirements.
  • BSAD majors will complete a 24 hour major and only need to complete 9 upper level hours.
  • FINA majors, will take between 24 and 27 hours for their major; consult the major section in this document or your Degree Audit to determine how many hours will double count for this requirement. This will depend on which option you select for the major.
  • Actuarial science, agribusiness majors, and RAIKES students do not need to meet this requirement due to the additional hours at the 300/400 level required for the major/program.
  • Business Core Advanced-Major course work used for a SECOND major (if picked), or upper level graded course work selected for a minor MAY count.
  • Non-business course work (NBR) taken at the 300/400 level may be double counted to fulfill this requirement if it is not being used to double count for the 1st major.
  • No course may be taken on a Pass/No Pass basis unless it is business course numbered 398/399 credit. Only 3 hours of 398/399 is allowed for this requirement.

Business Course/Business Elective Hours

At a minimum, sixty (60) hours of business courses are required for the BSBA degree.

The required hours WILL VARY BY MAJOR, dependent on how requirements have been accepted and/or completed throughout the previous components of the program. While GENERAL MINIMUM guidelines by major are noted below, My Degree Audit will specify minimum business credit hour expectations for each student. You will generally see this addressed under the ELECTIVE section (BUSINESS ELECTIVES) on My Degree Audit.
 

  • ACCT, ECON, MRKT majors – 3 hours of business electives
  • BSAD – no additional business course work as your major consists of 24 hours of business course work
  • ACTS – no additional business course work as your major consists of 28 hours of business course work
  • FINA – no additional business course work as your major consists of 24-27 hours of business course work.
  • ABUS and RAIK – no additional business course work required due to intent of major as being ‘business-related’ course work.
  • Additional hours may be required if there is a variation in hours for NBR, BCF, BCI or BCA, or if there is a violation of the 75% rule, the 15 hour rule, etc.

Course work must be taken for a grade except for 398/399 options where grades are generally not permitted

Foreign Languages/Language Requirement

Other than meeting the minimum requirement for admission to the University, the College does not require any additional work in foreign languages. Students, however, are always encouraged to take language courses.

Minimum Hours Required for Graduation

A minimum of 120 semester hours of credit is required for graduation; more may be necessary if specific degree requirements have not yet been completed. Most students will graduate with 121 hours as BSAD 50 is not applicable toward degree requirements.

Grade Rules

C- and D Grades

While students may earn grades of C- or D, there are restrictions and recommendations for such grades and further enrollment options:
 

  • Grade of C or higher is expected in prerequisite course to enroll in accounting courses
  • A grade of C or higher is required in FINA 361 Finance in order to take most upper level FINA courses
  • Grade of C or higher required in other departmental higher-level sequencing courses (i.e. MATH 101 to take MATH 104, etc.). See course descriptions to determine enrollment restrictions.
  • Minimum 2.5 cumulative GPA required to enroll in many business courses, ACCT 201, ACCT 202, BLAW 371, BLAW 372ECON 215, FINA 361, MNGT 301, MNGT 475, MRKT 341, MRKT 350, SCMA 331, SCMA 350.
  • Grades of C- or lower can be removed by retaking the course at UNL or within the University system (UNK, UNO).
  • Grades of C or better are required to transfer courses from other institutions.
  • Academic bankruptcy options may be considered for students who have one or two semesters of poor performance.

Pass/No Pass

The Pass/No Pass option is designed for students who want to study areas or topics in which they may have minimum preparation. If used for this purpose, the option can enrich the student’s academic experience without lowering the student’s grade point average. Several restrictions apply when considering the Pass/No Pass option:
 

  • BSAD 111, BSAD 222, BSAD 333, BSAD 444 and BSAD 50 are offered only as Pass/No Pass. All are required.
  • Students may apply no more than 6 hours of elective credit using the Pass/No Pass option (excludes BSAD 111, BSAD 222, BSAD 333, BSAD 444).
  • No student in any College enrolled at the University of Nebraska–Lincoln may take business courses in the College of Business using the Pass/No Pass option.
  • College of Business students may NOT take course work to satisfy ACE requirements, the International Business Course Requirement (IBCR), nor any required business course work, including the major and minor, using the Pass/No Pass option.
  • Students majoring in actuarial science through the College of Business may NOT take any math, actuarial science, or required courses using the Pass/No Pass option.
  • Students taking courses to fulfill the requirements of a minor in an area of study outside the College of Business are subject to College rules restricting use of the Pass/No Pass option if courses in their minor are used to meet ACE or any college-specific requirements.
  • Students seeking any minor outside the College should verify rules applying to minimum grade expectations and Pass/No Pass options with the advisor for their minor as additional restrictions may apply and they often vary.
  • Students from UNO/UNK/UNMC and from other institutions are subject to the same restrictions listed here for UNL students.

Exceptions to the above rules are limited to the following and no other exceptions will be made.

  • An independent study course (398, 399) may be taken in the College of Business using the Pass/No Pass option with the permission of the instructor and the department chair but College of Business students who qualify for this exception may use the independent study course (398, 399) only as elective credit.
  • Advanced Placement grades of P and Credit By Exam grades of P will be accepted to fulfill degree requirements. These hours will not count against the 6-hour-maximum hours permitted.
  • Students who travel abroad and return with “credit” rather than grades from the institution where they studied may use P grades to fulfill degree requirements. These hours will not count against the 6-hour-maximum number of hours permitted.

GPA Requirements

A 2.5 cumulative grade point average is required to apply for graduation, as well as a requirement for enrollment in ACCT 201 and ACCT 202, ECON 215, BLAW 371 and BLAW 372, FINA 361, SCMA 331, MNGT 301, MNGT 475, SCMA 350 or MRKT 350, and MRKT 341. In some instances, a specific grade is required in certain courses to continue with upper-level course work.

Transfer Credit Rules

See Maximum/Minimum hour restrictions under Course Exclusions and Restrictions

Course Level Requirements (Hour Requirement 300+)

In addition to the Business Core Intermediate and Business Core Advanced and Business Course Advanced Capstone requirements, business students must complete an additional 12 hours of 300/400-level course work in their program (not required for ACTS, SCMA majors and RAIKES students). Students generally fulfill this requirement through their electives, but there may be a few upper-class students who can fulfill the requirement with the ACE course requirements. Twelve hours is based on a 21 hour major. The number is adjusted when there are larger majors.

Residency

At least 30 of the last 36 hours of credit must be registered for and completed in residence at the University of Nebraska-Lincoln.

Students electing to study abroad in their final semester are exempted for the hours earned abroad, but no additional hours may be transferred in the last 36 hours. This exemption requires filing a written appeal in the Undergraduate Programs office.

ACE Requirements

All students must fulfill the Achievement Centered Education (ACE) requirements. Information about the ACE program may be viewed at ace.unl.edu. Students may also use the Catalog’s course search facility to search for ACE groups. Example: Enter ACE one in the search to generate a list of all possible ACE 1 courses. MyRED may also be used to search for offered ACE classes.

ACE Achievement-Centered Education—Ten Courses (normally 30 hours)

This is the university’s innovative, outcomes-focused general education component designed to enhance the undergraduate experience by providing broad exposure to multiple disciplines, complementing the major and helping students develop important reasoning, inquiry, and civic capacities.
 

Important rules to remember when selecting course work to meet this requirement:

  • There are 10 ACE Student Learning Outcomes (SLO) and at least one course, equivalent to 3 credit hours, must be taken for each of the 10 SLO’s.
  • Up to three ACE Student Learning Outcomes (SLO), 4-10, may be satisfied by work in one subject area;
  • ACE SLO’s must be satisfied by work in at least three subject areas;
  • No ACE course may satisfy more than one ACE SLO in a student’s program;
  • If an ACE course addresses two ACE SLO’s, the student decides which one of the two outcomes the course will satisfy in that student’s program. (My Degree Audit will make an automatic decision based on first course taken; first SLO needed.)
  • As part of the College requirements of non-business and business courses, many courses will also work for ACE. Students should carefully review required course work with ACE options to make the best use of courses to fulfill both degree requirements as well as UNL ACE requirements.

Catalog Rule

Students (including transfer students) must follow the Undergraduate Catalog in effect when they enroll in the College of Business. Students who leave the College and return or those applying for ‘readmission’ to the College are subject to requirements in place at the time of their re-enrollment in the College.

Learning Outcomes

Majors in accounting will be able to:

  1. Communicate information in writing.
  2. Communicate information in a presentational fashion.
  3. Demonstrate a possession of accounting knowledge.
  4. Solve analytical and quantitative problems.
  5. Apply critical thinking skills.
  6. Have a knowledge of values, ethics, and other contemporary issues.
  7. Have the knowledge necessary to understand business and accounting professionalism.

Major Requirements

Core Requirements

In addition to the College Degree Requirements, students will complete 21 hours of course work for the major.

  • All students will complete ACCT 201 Introductory Accounting I and ACCT 202 Introductory Accounting II, 3 credit hours each as part of the Business Core Foundation (BCF).
  • All students interested in the bachelor of science degree with a major in accounting will take BLAW 372 Business Law I as part of the Business Core Intermediate requirements (instead of BLAW 371 Legal Environment).
  • Enrollment in many of the accounting courses requires certain grades in prerequisite courses as well as enrollment in a sequenced order. Refer to course descriptions for prerequisite requirements.
  • As noted in the College Degree Requirements section, all course work for the major must be taken for a grade.
  • Accounting majors are exempt from taking the International Business Course requirement as part of their degree requirements.

Specific Major Requirements

Bachelor of Science in Business Administration–Major: Accounting

Business Core Advanced–Major (BCA-M)

Requirements for students interested in pursuing the bachelor of science degree with a major in accounting will complete 21 hours of course work for the Business Core Advanced-Major (BCA-M).
 

ACCT 308Managerial Accounting3
ACCT 309Accounting Systems3
ACCT 312Federal Tax Accounting3
ACCT 313Intermediate Accounting I3
ACCT 314Intermediate Accounting II3
ACCT 410Auditing3
Select one of the following ACCT Electives:3
Fraud Examination and Internal Audit
Advanced Accounting
Ethics and Accountant's Professional Responsibility
Accounting Information Systems (AIS)
Corporate Tax Accounting
Total Credit Hours21

Master of Professional Accountancy

As part of the College Requirements and Major Core Requirements, students interested in pursuing the master of professional accountancy degree will complete 150 hours consisting of College Degree Requirements (including enrollment in BLAW 372 in place of BLAW 371) plus the following courses:
 

ACCT 309Accounting Systems3
ACCT 312Federal Tax Accounting3
ACCT 313Intermediate Accounting I3
ACCT 314Intermediate Accounting II3
Courses listed under the senior year
Courses listed under the masters year
Total Credit Hours12

Enrollment in the Masters of Professional Accountancy program will require admission to the graduate program. The application should be completed the semester before graduation with the bachelor of science degree.

Students should work closely with the Graduate College, the Business Interdepartmental Area Graduate Committee and the MPA advisor for admission and enrollment requirements. Application is required through the Graduate Admissions Management and Evaluation System (GAMES) which will include online submission of:

  • Graduate College Application
  • Graduate Management Admissions Test (GMAT), recommended score of 550
  • Two letters of recommendation, at least one letter should be from a professor
  • One copy of official transcripts of all college course work completed
  • And completion of ACCT 308 Managerial Accounting, ACCT 309 Accounting Systems, ACCT 313 Intermediate Accounting I, ACCT 314 Intermediate Accounting II, and BLAW 372 Business Law I
  • Statement of purpose (typically one page)

During the senior year for the MPA program, students will take ACCT 308 and the following 6 hours of course work:
 

ACCT 308Managerial Accounting3
ACCT 410 / ACCT 810Auditing3
Select one of the following ACCT Electives:3
Fraud Examination and Internal Audit
Advanced Accounting
Accounting Information Systems (AIS)
Corporate Tax Accounting

Students planning to complete the MPA program should plan a maximum of two senior-level accounting courses to be held for Graduate Credit. They need to take these courses at the graduate level. To do this, they must complete the form at http://research.unl.edu/gradstudies/credit/.

During the master’s year of the MPA program, students are required to complete 30 hours of the following:
 

ACCT 803Seminar in Financial Accounting3
ACCT 808Business Valuation and Financial Statement Analysis3
ACCT 831Seminar in Auditing3
ACCT 815Tax Research and Planning3
or ACCT 816 Special Topics in Federal Taxation
or ACCT 819 Partnership Tax Accounting
ACCT 850Accounting and Data Analytics3
Accounting 900 level (or 800 level with no 400-level counterparts)6
Additional graduate-level course work to meet minimum 150 hours9
Total Credit Hours30

Additional requirements such as submission of a memorandum of courses form, should be completed during the fifth year of the program. The memorandum must be completed prior to completion of half of the MPA program.

  • Students should contact the MPA advisor for additional information.
  • Students’ registration forms must be signed by the MPA advisor each semester.

Tracks/Options/Concentrations/Emphases Requirements

Certified Public Accountant (CPA)

The CPA Exam is a national exam but licensing requirements are set by jurisdiction (the 50 states, District of Columbia, and U.S. territories) of residence. Nebraska requires 150 hours of education, successful completion of the CPA Exam and two years of qualifying work experience for licensure. Nebraska specifically requires 30 hours of accounting courses (beyond principles of accounting) be included in the 150 hour requirement. Candidates with a masters of professional accountancy (MPA) degree from UNL automatically meet the educational requirements. Otherwise, transcripts will be examined for compliance with educational requirements.

The Nebraska Board of Public Accountancy has a 60/90 provision for meeting the educational requirements to sit for the CPA Exam. Candidates who will complete their educational requirements (150 hours) within 60 days after taking the CPA Exam are eligible to take the exam, but they will not receive credit for the exam unless evidence satisfactory to the Board showing the completion of the educational requirements is received by the Board within 90 days following when the candidate took the exam.

Visit the Nebraska Board of Public Accountancy website for additional information (www.nbpa.ne.gov/).

Thirty (30) Semester Hours of Accounting Beyond Principles

University of Nebraska–Lincoln courses that will satisfy the accounting requirements. Thirty semester hours beyond Accounting Principles are required. A minimum of 3 hours must be taken in each of the areas below (except Other Accounting Courses).
 

Financial Accounting, Theory and Problems
Select a minimum of 3 hours of the following:3
Intermediate Accounting I
Intermediate Accounting II
Advanced Accounting
Seminar in Financial Accounting
Financial Accounting
Credit Hours Subtotal: 3
Cost and Managerial Accounting
Select a minimum of 3 hours of the following:3
Managerial Accounting
Seminar in Managerial Accounting
Credit Hours Subtotal: 3
Tax Preparation and Planning
Select a minimum of 3 hours of the following:3
Federal Tax Accounting
Corporate Tax Accounting
Tax Research and Planning
Special Topics in Federal Taxation
The Income Tax and Management Decisions
Partnership Tax Accounting
Credit Hours Subtotal: 3
Auditing
Select a minimum of 3 hours of the following:3
Auditing
Seminar in Auditing
Applied Auditing
Credit Hours Subtotal: 3
Information Systems
Select a minimum of 3 hours of the following:3
Accounting Systems
Accounting Information Systems (AIS)
Credit Hours Subtotal: 3
Governmental and Not-for-Profit
Select a minimum of 3 hours of the following:3
Advanced Accounting
Governmental and Not-For-Profit Accounting
Credit Hours Subtotal: 3
Other Accounting Courses
Select from:
Independent Study
Honors: Independent Study
Honors Thesis
Accounting Standards
Professional Responsibility and Ethics in Accounting
Fraud Examination
Controllership
History and Philosophy of Accounting Thought
Accountancy Internship
Total Credit Hours18

NOTE: Most graduate-only courses—800 level with no 400 counterpart and 900-level courses—cannot be taken by undergraduate students. Some graduate courses are open to MPA students only. Consult with your faculty advisor or the Graduate Studies Bulletin.

Thirty-six (36) Semester Hours in General Business

University of Nebraska–Lincoln courses that will satisfy the General Business Requirements. At least 6 hours of Principles of Accounting are required and at least 3 hours from each of the other areas are required (except for Other Business Courses).
 

Macroeconomics
Select a minimum of 3 hours of the following:3
Principles of Macroeconomics
Intermediate Macroeconomics
Credit Hours Subtotal: 3
Microeconomics
Select a minimum of 3 hours of the following:3
Introduction to Economics
Principles of Microeconomics
Intermediate Microeconomics
Credit Hours Subtotal: 3
Business Law
Select a minimum of 3 hours of the following:3
Legal Environment
Business Law I
Credit Hours Subtotal: 3
Marketing
Select a minimum of 3 hours of the following:3
Marketing
Honors: Marketing
Credit Hours Subtotal: 3
Management
Select a minimum of 3 hours of the following:3
Introduction to Management
Business Analytics/Information Analysis
Credit Hours Subtotal: 3
Finance
Select a minimum of 3 hours of the following:3
Finance
Honors: Finance
Credit Hours Subtotal: 3
Business Communications
Select a minimum of 3 hours of the following:3
Business Writing
Business and Professional Communication
Sales Communication
Credit Hours Subtotal: 3
Business Ethics
Select a minimum of 3 hours of the following:3
Ethics and Accountant's Professional Responsibility
Professional Responsibility and Ethics in Accounting
Legal Environment
Business Law I
Credit Hours Subtotal: 3
Quantitative Applications in Business
SCMA 331Operations and Supply Chain Management3
Credit Hours Subtotal: 3
Principles of Accounting
Select a minimum of 6 hours of the following:6
Introductory Accounting I
Honors: Introductory Accounting I
Introductory Accounting II
Introductory Accounting II
Credit Hours Subtotal: 6
Other Business Courses
MNGT 475Business Policies and Strategies3
or MNGT 475H Honors: Business Policies and Strategies
Credit Hours Subtotal: 3
Total Credit Hours36

Electives

As noted with the MPA and/or CPA, students may choose to take elective course work required for the degree in the course options suggested.

See College Degree Requirements—Electives for additional options/restrictions regarding elective credit for the degree.

Additional Major Requirements

Prerequisite Requirements/Rules

Enrollment in many of the accounting courses requires certain grades in prerequisite courses as well as enrollment in a sequenced order. Refer to course descriptions for prerequisite requirements.

Grade Rules

C- and D Grades

A grade of C or above is required in accounting courses which serve as prerequisites for upper-level accounting courses unless special permission is given by the director of the School of Accountancy.

Pass/No Pass

No course taken Pass/No Pass will be counted toward the major or minor, with the exception of ACCT 399 Independent Study.

Course Level Requirement

Upper-level accounting course work (300/400-level) must be taken at UNL (i.e. may not transfer in 300/400-level accounting courses from another institution without prior permission).

All 800- and 900-level courses are open to graduate students.

Requirements for Minor Offered by Department

The accounting minor is available to College of Business students only. The college requires that 75% of the course work will be completed at UNL.

Accounting course work used for this minor cannot be double counted toward the business core foundation, intermediate or advanced-major degree requirements, for another major (except as noted for finance majors, nor any other business minor requirements.

To fulfill the requirements for an accounting minor, students must complete 12 graded hours of accounting course work beyond accounting principles to include the following (to be taken for a grade, not Pass/No Pass):
 

ACCT 308Managerial Accounting3
ACCT 309Accounting Systems3
ACCT 312Federal Tax Accounting3
ACCT 313Intermediate Accounting I3
Total Credit Hours12

Finance majors may want to consider an accounting minor as course work for the finance major in the general finance option which allows for a double counting of ACCT 308 Managerial Accounting and ACCT 313 Intermediate Accounting I. Double counting availability depends on the option selected.

Grade Rules

C- and D Grades

A grade of C or above is required in accounting courses which serve as prerequisites for upper-level accounting courses unless special permission is given by the director of the School of Accountancy.

Pass/No Pass

No course taken Pass/No Pass will be counted toward the major or minor, with the exception of ACCT 399 Independent Study.

ACCT200
Accounting for Business Decisions

Prerequisites: For non-CBA students only; Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 with a grade of 'C' or 'Pass' or better); 2.5 GPA

Letter grade only. Credit towards the degree cannot be earned in both ACCT 200 and ACCT 201 and/or ACCT 202.

Description: This course is designed to introduce financial and managerial accounting concepts to students who are not business majors but who will use such information in future roles as investors, owners, managers, employees and /or taxpaying citizens. Because accounting is referred to as `the language of business' a primary objective of this course is to enable you to understand how accounting meets the information needs of various users. The course lays a foundation for understanding and use of accounting concepts, skills and judgments in numerous endeavors, both career and personal.

This course is a prerequisite for: FINA 300; HRTM 310

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT201
Introductory Accounting I

Prerequisites: Sophomore standing (or Freshman standing with 14 credit hours of UNL credit and MATH 104 with grade of 'C' or 'Pass' or better); and 2.5 GPA.

ACCT 201 provides foundation for advanced courses. ACCT 201 is 'Letter grade only'. Credit toward the degree cannot be earned in both ACCT 200 and either of ACCT 201 and/or ACCT 202.

Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT201H
Honors: Introductory Accounting I

Prerequisites: Open only to CBA Honors Academy students in good standing or by permission; freshman standing

Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT202
Introductory Accounting II

Prerequisites: Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 or Math 106 with a grade of 'C' or `Pass' or better); ACCT 201 or 201H with grade of `C' or above; and 2.5 GPA.

Credit toward the degree cannot be earned in both ACCT 200 and either of ACCT 201 and/or ACCT 202.

Description: Continuation of ACCT 201.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT202H
Introductory Accounting II

Prerequisites: Open only to CBA Honors Academy students in good standing or by permission. Sophomore standing; ACCT201 or ACCT201H with a grade of C or above; and a 2.5 cumulative GPA

Description: Continuation of ACCT 201H.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT301
Using Accounting Information

Prerequisites: For non-Accounting majors only; 2.5 GPA, ACCT 201 or 201H and ACCT 202 or202H with a C or better.

Does not provide credit toward an accounting degree or accounting minor.

Description: Designed to introduce non-accounting majors to the basics of using accounting information. Covers the practical relationships between business decisions and the financial statements, including forecasting, investment decisions, and tax effects.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Groups:General Economics and Theory

Credit Hours:3

ACE:

ACCT306
Survey of Accounting

Prerequisites: Not open to students who have credit in ACCT 201 and/or 202

A one-semester course for students above the sophomore level who desire a knowledge of the fundamentals of accounting. ACCT 306 is not open to students who have credit in ACCT 201 and/or 202.

Description: Fundamentals of accounting analysis which are most helpful in understanding managerial and business concepts and practices.

Course details
Credit Hours:4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:4

ACE:

ACCT308
Managerial Accounting

Prerequisites: ACCT 201 or 201H, ACCT 202 or 202H, or ACCT 306, ECON 215 or STAT 218, SCMA 331 and Math 104 or 106/108H; all with grades of 'C' or above.

Description: Internal accounting as a tool to generate information for managerial planning and control. Conventional and computer problem materials are used to develop understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit center reports as a means of analysis as well as techniques of measurement.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT309
Accounting Systems

Prerequisites: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and Math 104 or 106/108H; with grades of C or better; or permission

Description: Examination of accounting system concepts, applications, and the process by which they are analyzed, designed, and implemented. Emphasis on management information and computer applications in financial accounting, auditing, and management accounting by means of case study analysis.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT312
Federal Tax Accounting

Prerequisites: Co-requisite: to be taken con-currently with or after ACCT 313

Description: Federal and state income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations. Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.

This course is a prerequisite for: ACCT 813, ACCT 413; ACCT 815; ACCT 816; ACCT 819

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT313
Intermediate Accounting I

Prerequisites: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and Math 104 or 106/108H; with grades of C or better

Description: Analysis and interpretation of financial and operating statements; net income concepts, statements from incomplete records; theory and practice relating to cash flow; and the investment in tangible and intangible assets.

This course is a prerequisite for: ACCT 312; ACCT 314; ACCT 355; ACCT 407

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT314
Intermediate Accounting II

Prerequisites: ACCT 313 with grade of C or better or permission

Description: Continuation of ACCT 313 with emphasis on contemporary accounting theory and practice regarding long-term liabilities, corporate equities, and problem areas under study by professional accounting organizations. Analysis of financial statements and the statements of cash flow stressed and related to current controversial topics.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT355
Research in Accounting

Prerequisites: ACCT 313 with a grade of C or better

Description: Research, analysis, and communication of proposals based on current issues in accounting, auditing, and taxation via written reports and presentations.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT398
Special Topics

Prerequisites: Permission of department chair.

Description: Topics vary.

Course details
Credit Hours:1-3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:1-3

ACE:

ACCT399
Independent Study

Prerequisites: Permission of director of the School of Accountancy.

Open to juniors and seniors concentrating in accounting.

Description: Special research project or reading program under the direction of a staff member in the School.

Course details
Credit Hours:1-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:1-6

ACE:

ACCT399H
Honors: Independent Study

Prerequisites: Good standing in the University Honors Program or by invitation, and permission of the supervising faculty member and chair of the School of Accountancy.

Description: Special research project or reading program under the direction of a faculty member within the School of Accountancy

Course details
Credit Hours:3-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:3-6

ACE:

ACCT401
Fraud Examination and Internal AuditCrosslisted with ACCT 801

Prerequisites: ACCT 314 and ACCT 309 with grade of C or better

Description: Principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Also introduces the fundamentals of internal auditing in a changing business environment.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT404
Advanced AccountingCrosslisted with ACCT 804

Prerequisites: ACCT 314 with grade of C or better or permission

Description: Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT407
Ethics and Accountant's Professional Responsibility

Prerequisites: ACCT 313 with grade of "C" or better

Description: Role of a professional accountant, codes of accountants, ethical decision making, the legal, regulatory and social environment in which an accountant makes an ethical decision.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT409
Accounting Information Systems (AIS)Crosslisted with ACCT 809

Prerequisites: ACCT 309 with a grade of C or better

Description: Identify, document, evaluate, and suggest improvements to accounting information systems (AIS). Focus on impact of new technology on business transactions in an AIS, and how the information system influences and supports business decisions. Current events in the AIS field.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT410
AuditingCrosslisted with ACCT 810

Prerequisites: ACCT 309 and 314, both with a grade of C or better

Description: Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.

This course is a prerequisite for: ACCT 832

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT413
Corporate Tax AccountingCrosslisted with ACCT 813

Prerequisites: ACCT 312 or 412/812 with a grade of C or better

Description: Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT499H
Honors Thesis

Prerequisites: Good standing in the University Honors Program or by invitation, and permission.

Description: Conduct a scholarly research project and write a University Honors Program or undergraduate thesis.

Course details
Credit Hours:3-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:3-6

ACE:

BLAW300
Business, Government & Society

Prerequisites: For non-CBA students only; 2.5 cum gpa; Sophomore Standing

Letter grade only. Credit towards the degree cannot be earned in both BLAW 300 and BLAW 371 and/or BLAW 372.

Description: This course examines the business organization in relationship to government, employee groups and the community. A major theme in the course is the social responsibility of business. Topics of study include ethics, environmental issues, employee rights, government regulation, global management and the U.S. political system as it affects business decision making.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
ACE Outcomes: ACE 8 Civic/Ethics/Stewardship

Credit Hours:3

ACE:ACE 8 Civic/Ethics/Stewardship

BLAW371
Legal Environment

Prerequisites: Sophomore standing; 2.5 GPA; Business Qualified (MATH104 or MATH106/106B or MATH107 or MATH208; BSAD220; ACCT201 and ACCT202; ECON211 and ECON212; ECON215 or equivalent.) Prereqs differ for RAIKES, ACTS, and ABUS majors - see bulletin for exceptions.

Credit toward the degree cannot be earned in both BLAW300 and either of BLAW371/BLAW371H or BLAW372. Cannot be taken Pass/No Pass.

Description: Law as it relates to the business transaction. Torts, contracts, sales, and related topics in the political and economics environment in which business functions and consideration of social and ethical issues creating pressure for change.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

BLAW371H
Legal Environment

Prerequisites: Sophomore standing; 2.5 GPA; Business Qualified (MATH104 or MATH106/106B or MATH107 or MATH208; BSAD220; ACCT201 and ACCT202; ECON211 and ECON212; ECON215 or equivalent.) Prereqs differ for RAIKES, ACTS, and ABUS majors - see bulletin for exceptions.

Open only to CBA Honors Academy students in good standing or by permission. Cannot be taken Pass/No Pass. Credit toward the degree cannot be earned in both BLAW300 and either of BLAW371/BLAW371H or BLAW372.

Description: Law as it relates to the business transaction. Torts, contracts, sales, and related topics in the political and economics environment in which business functions and consideration of social and ethical issues creating pressure for change.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

BLAW372
Business Law I

Prerequisites: Sophomore standing; 2.5 GPA; Business Qualified (MATH104 or MATH106/106B or MATH107 or MATH208; BSAD220; ACCT201 and ACCT202; ECON211 and ECON212; ECON215 or equivalent.) Prereqs differ for RAIKES, ACTS, and ABUS majors - see bulletin for exceptions.

Credit toward the degree cannot be earned in both BLAW300 and either of BLAW371/BLAW371H or BLAW372.

Description: Basic legal principles needed to recognize the relevant issues and the legal implications of business situations. Application of the principles of law to accounting and auditing. Political, social, and ethical implications. Property and contracts.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

PLEASE NOTE
This document represents a sample 4-year plan for degree completion with this major. Actual course selection and sequence may vary and should be discussed individually with your college or department academic advisor. Advisors also can help you plan other experiences to enrich your undergraduate education such as internships, education abroad, undergraduate research, learning communities, and service learning and community-based learning.

Career Information

The following represents a sample of the internships, jobs and graduate school programs that current students and recent graduates have reported.

Jobs of Recent Graduates

  • Advisory Consultant, Deloitte - Omaha NE
  • Tax Associate, KPMG - Omaha NE
  • Assurance Staff, Ernst Young - Minneapolis MN
  • Audit Associate, BKD, LLP - Lincoln NE
  • Staff Accountant, Lutz - Omaha NE

Internships

  • Audit Intern, KPMG - Omaha NE
  • Audit Intern, Deloitte - Chicago IL
  • Tax Associate, Lutz - Omaha NE
  • Audit Intern, BKD, LLP - Lincoln NE
  • Accounting Intern, Hudl - Lincoln NE

Grad Schools

  • Master of Public Accountancy (MPA), University of Nebraska-Lincoln - Lincoln NE
  • Master of Business Administration (MBA), University of Nebraska-Lincoln - Lincoln NE
  • Juris Doctor (JD), University of Nebraska-Lincoln - Lincoln NE
  • Master of Engineering in Logistics and Supply Chain Management, Massachusetts Institute of Technology-University of Zaragoza International Logistics Program - Zaragoza Spain
  • Master of Accountancy, The Ohio State University - Colombus OH