The B.B.A. with major in Accounting

The College of Business and Economics offers students the opportunity to receive a Bachelor of Business Administration (B.B.A.) degree with a major in Accounting. The program is divided into four components: General Education, the Pre-Business program, the Business Core program, and the Accounting major. Each of these is described in detail below. Some General Education requirements may be satisfied with courses from the Pre-Business program, but at least 61 of the degree’s total of 121 credit hours must be taken in courses that are not offered by the Business Administration Department. The University also places several graduation requirements on all baccalaureate degree programs, and these must be satisfied by candidates for the B.B.A.

All B.B.A. students are required to complete the Pre-Business program, which is composed of courses in accounting, economics, business communications, business law, mathematics, and quantitative business analysis. Following satisfactory completion of this program, students are admitted to the upper-division Business program where they complete advanced courses in selected fields of study such as accounting, finance, marketing, management, management information systems, and quantitative methods.

Students wishing to make timely progress toward graduation are urged to pay careful attention to all degree requirements. In addition, when planning a schedule of courses, it is imperative to be aware of course prerequisites and the frequency with which courses are offered, information that is available for each course in the listing at the back of this Catalog. To ensure progress toward graduation, students are strongly encouraged to meet with an advisor each semester before registering.

If you have any questions on requirements, please see your advisor. If
you do not know who your advisor is, stop by K 270 and talk with the staff.

Please Note:

The listing of courses below is a summary of only the course requirements for the program. Please review the requirements listed in the University Catalog for all academic regulations governing the BBA with major in General Business.

General Education Pre-Business Requirements

G1. Composition

    • ENG 100, 100T, or ESL 100, 100TExpository Writing, with a "C" or better
    G3. Quantitative Reasoning
  • One MATH course numbered 104F, 115, 205 or higher, with "C" or better
  • QBA 260-Business Statistics, with "C" or better (Prerequisite: CoBE Computer Competency Examination and one MATH course numbered 104F, 115, 205 or higher)

G6. Social Sciences

  • One class from ANTH, PSY, or SOC with "C" or better

Remember that all remaining General Education Requirements must also be met.

Pre Business Core Requirements (all with a grade of "C" or better)

  • ACC 201-Financial Accounting
  • ACC 202-Managerial Accounting (Prerequisite: ACC 201)
  • BUS 240-Business Law (Prerequisite: Sophomore standing)
  • BUS 290-Critical Thinking
  • COM 251-Public Speaking
  • ECON 130-Introduction to Microeconomics (Prerequisite: one MATH course numbered 104F, 115, 205 or higher)
  • ECON 131-Introduction to Macroeconomics (Prerequisite: ECON 130)
  • Either:
    • ECON 300-Intermediate Macroeconomic Theory (Prerequisite: ECON 131)
    • ECON 340-Money and Banking (Prerequisite: ECON 131)
  • ENG 287-Rhetoric

Business Core Requirements

Each Business core course must be completed with a grade of "C" or better.

  • MGT 300-Management, Organizations, and Human Behavior (Prerequisite: COM 251 and ENG 209)
  • MGT 333-International Business Management (Prerequisite: ECON 130 and MGT 300)
  • MKT 310-Principles of Marketing (Prerequisite: ECON 130 and ACC 251)
  • FIN 320-Principles of Business Finance (Prerequisite: ACC 250 and one MATH course numbered 104F, 115, 205 or higher)
  • QBA 300-Operations Management (Prerequisite: QBA 260 and BUS 290)
  • QBA 362-Management Information Systems
  • MGT 423-Business and Society (Prerequisite: BUS 240 and MGT 300)
  • MGT 490-Strategic Management (Prerequisite: MGT 300, MKT 310, FIN 320, QBA 361, and Senior standing)

The Accounting Major (18 semester hours, all with “C” or better)

The BBA degree with Major in Accounting requires the successful completion of all core requirements for the BBA degree. Eighteen semester hours in Accounting must be earned in upper-division elective courses (numbered 300 or above), in place of the 18 semester hours in upper division business electives required as part of the BBA in General Management degree.

I. Accounting Core: 12 semester hours as follows:

  • ACC 350 (3) Intermediate Accounting I (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
  • ACC 351 (3) Intermediate Accounting II (Pre: Admission to Professional Business Program, ACC 350 and junior standing)
  • ACC 352 (3) Individual Income Tax (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
  • ACC 454 (3) Auditing (Pre: Admission to Professional Business Program, ACC 350)

II. Accounting Electives: 6 semester hours from the following:

  • ACC 353 (3) Cost Accounting (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
  • ACC 354 (3) Business Software (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
  • ACC 355 (3) Taxation of Business Entities (Pre: Admission to Professional Business Program, ACC 352 and junior standing)
  • ACC 358 (3) Governmental Accounting (Pre: Admission to Professional Business Program, ACC 202)
  • ACC 450 (3) Advanced Accounting (Pre: Admission to Professional Business Program, ACC 351)
  • ACC 455 (3) IT Auditing (Pre: Admission to Professional Business Program, ACC 350)
  • ACC 494 (3) Special Topics in Accounting (Pre: varies with topic)

Note:
The State of Hawaiʻi requires 150 semester hours of college to obtain a permit to practice as a Certified Public Accountant (CPA). Additional semester hours in business earned past the 121 semester hours required for the B.B.A. with Major in Accounting degree will apply towards this requirement.

Residence Requirement: B.B.A. candidates must complete at least 24 of the credits used to satisfy upper-division Business core, Accounting core, and Business or Accounting elective requirements while in residence at UH Hilo.