The University of Alaska Fairbanks

1997-98 UAF Catalog

Degrees and Programs


Course Description Index

School of Management
Department of Accounting and Information Systems (907) 474-7121

Degree: B.B.A.
Minimum Requirements for Degree: 124 credits

The accounting department offers an extensive program for those interested in the fields of general accounting, auditing, managerial accounting and taxation. The objectives of the program are to provide a strong business background through an understanding of accounting and to train students for employment in accounting work. In 1997 applicants for the Certified Public Accounting Certificate in Alaska will be required to complete a 150 credit hour education program.

All majors must earn a "C" or better in all Common Body of Knowledge courses, department specific general requirements, major specific requirements, and specific math and statistics requirements. Admittance to 300 or 400 level School of Management courses will be granted only to students with upper division standing. Others will be admitted only with the written permission of the appropriate department head. Students enrolling in School of Management courses are expected to have completed the necessary prerequisites for each course. A $25.00 per semester student computing facility user fee will be assessed for any student taking one or more School of Management courses (ACCT, AIS, BA and ECON) . This fee is in addition to any lab/material fees. B.B.A. students must, during their first 30 hours, attain computer literacy by either testing or earning a "C" or better in a basic computer literacy course.

Undergraduate Degree Requirements

Accounting -- B.B.A. Degree

1. Complete general university requirements and B.B.A. degree requirements. Credits
(As part of core, complete PHIL 322-Ehics.) 52-53
2. Complete the following requirement:
ENGL 314 -- Technical Writing (3 credits)
3. Complete the Common Body of Knowledge (CBK) (31-34 credits):
ACCT 161, 262 -- Accounting Concepts and Uses (6 credits)
AIS 101 -- Information Systems Technology or demonstrated computer literacy 0-3
AIS 316 -- Acct. Information Systems (3 credits)
BA 325 -- Financial Management (3 credits)
BA 330 -- Legal Environment of Business (4 credits)
BA 343 -- Principles of Marketing (3 credits)
BA 360 -- Production/Operations Management (3 credits)
BA 390 -- Organizational Theory and Behavior (3 credits)
BA 462 -- Corporate Strategy (3 credits)
ECON 324 -- Intermediate Macroeconomics
or ECON 350 -- Money & Banking (3 credits)
4. Complete the following major complex requirements (19
credits):
ACCT 263 -- Accounting Processes (1 credit)
ACCT 303 -- Governmental and Non-Profit Accounting (3 credits)
ACCT 310 -- Income Tax (3 credits)
ACCT 342 -- Managerial Cost Accounting (3 credits)
ACCT 361, 362 -- Intermediate Accounting (6 credits)
ACCT 452 -- Auditing (3 credits)
Complete two of the following (6 credits):
ACCT 401 -- Advanced Accounting (3 credits)
ACCT 403 -- Advanced Taxes (3 credits)
ACCT 404 -- Advanced Cost Accounting and
Controllership (3 credits)
ACCT 472 -- Computer Control and Adv. Auditing (3 credits)
AIS 473 -- Applied Systems Design (3 credits)
5. Complete free electives.
(At least 8 credits must be outside the School of Management with the exception of introductory computer literacy credits. None of the free electives may be additional accounting electives.) 9-13
6. Minimum credits required for degree (124 credits)
Note: The B.B.A. degree requires 50% of the accounting, business administration and economics credits to be earned in residence at UAF.
MINOR in Accounting* Credits
ACCT 161 -- Accounting Concepts and Uses I (3 credits)
ACCT 262 -- Accounting Concepts and Uses II (3 credits)
ACCT 263 -- Accounting Processes (1 credit)
9 credits of upper division Accounting electives (9 credits)
*For a Bachelor of Arts or Bachelor of Science Degree

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Last modified June 9, 1997