Bachelor's Degree in Accounting

Making financial decisions calls for expert advice. With an accounting degree, you’ll be that expert—ready to guide businesses and individuals, keep careful financial records, and ensure the numbers always add up. A bachelor’s degree in accounting is the most common entry-level requirement for accountant and auditor careers and will prepare you for rewarding opportunities in this growing area of business. 

• What is an Accounting Degree?
• Finance vs. Accounting Degree
• Curriculum and Degree Requirements
• Mission and Goals

What is an Accounting Degree?

A bachelor’s in accounting degree is typically a four-year program that teaches the theory and practice of working with, creating, and interpreting financial records. You’ll learn how both businesses and individuals use accounting to measure the results of their economic activities and plan for the future. Plus, you’ll build the knowledge and skills you need to launch a career that makes an important impact.

Many students wonder what it’s like to earn an accounting degree. Is accounting a hard major? Is it a rewarding field to study? Yes, studying accounting can be challenging, but if you’re adept at math and enjoy working with numbers, you’ll likely find your studies rewarding. Expect to take courses such as:

• Theory of Accounting
• Macroeconomics
• Microeconomics
• Business Statistics
• Cost Accounting
• Federal Taxation
• Financial Management
• And more

If these courses interest you and you’re eager to learn more about the principles of money management, analyzing financial records, and helping others gain a clearer picture of their economic performance, accounting may be a good major for you. 

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Finance vs. Accounting Degree

Not sure whether you should major in accounting or finance—or just curious about the difference? Simply put, the field of finance focuses on planning and directing financial activities, while accounting is all about identifying and recording the results of these activities. Yes, the two fields share similarities and may call for some of the same skills. But in a finance program, you’ll prepare to directly advise organizations and individuals on how to invest and manage their money. In an accounting program, you’ll learn how to analyze the outcomes of financial decisions, such as expenditures, profits, and losses. 

Which is the right path for you? That depends on your interests and career goals. Finance programs tend to be more open-ended, with a focus on financial theory and math skills you could apply in diverse professional roles. Accounting programs tend to be more career-focused and process-oriented. Your courses will reflect that, covering the skills and procedures you’ll need to launch a career as an accountant or auditor.  

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Curriculum and Degree Requirements

The Hutton School of Business at University of the Cumberlands offers one of the nation’s best bachelor’s degrees in accounting. In the Bachelor of Science (BS) program, you’ll take 66 credits of career-focused accounting coursework in addition to general education courses. The Bachelor of Arts (BA) program offers the same relevant accounting curriculum but includes the study of a world language. 

As you pursue your bachelor’s in accounting, you’ll study with faculty members who are actively involved in the business community as financial advisors, tax consultants, officers of professional organizations, and members of corporate boards of directors. Small class sizes keep every study session personal and relevant. You can also gain practical work experience and earn three to 15 credit hours through corporate internships.

Along with the accounting major and minor, UC’s business school offers a major and minor in business administration. Consider mixing and matching these areas of study, depending on your career goals. With your degree from the Hutton School of Business, you’ll be ready to pursue a position of leadership in the 21st-century global marketplace. 
 

Requirements for a Bachelor of Science in Accounting (66 semester hours)

• BACC 131 Principles of Accounting I
• BACC 132 Principles of Accounting II
• BACC 331 Intermediate Accounting I
• BACC 332 Intermediate Accounting II
• BACC 337 Accounting Information Systems
• BACC 431 Cost Accounting I
• BACC 433 Advanced Accounting
• BACC 435 Accounting Theory
• BACC 436 Governmental Accounting
• BACC 437 Federal Taxation
• BACC 439 Auditing 
• BADM 133 Introduction to Business 
• BADM 136 Microeconomics
• BADM 137 Macroeconomics
• BADM 300 Business Statistics
• BADM 330 Legal Environment of Business
• BADM 331 Principles of Management
• BADM 333 Business Analytics
• BADM 335 Financial Management
• BADM 437 Business Law
• BADM 438 Business Policy and Strategy
• BADM 450 Business Ethics

NOTE: Students considering graduate studies are strongly encouraged to complete Math 140 and BADM 438 if they are not already a part of their program.

Residential students majoring in Business Administration, Accounting, or Management Information Systems may not take online business courses without permission of the chair of the Hutton School of Business. All requests by resident students to take online business courses will be reviewed on a case by case basis.

Requirements for a Bachelor of Arts in Accounting

Completion of the requirements for the Bachelor of Science degree plus a world language through the intermediate level.

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Mission and Goals

The mission of the Hutton School of Business is to foster academic excellence and student achievement at both the undergraduate and graduate levels. Students are provided with a strong academic foundation in business, and are prepared to become productive, competent, and ethical professionals. The Hutton School of Business provides a learning environment that is characterized by student-oriented instructional methodologies and the development of leadership and life-long learning skills in its students.

At the Hutton School of Business, the following broad-based goals for students have been developed:

1. Students will acquire the relevant disciplinary knowledge and competencies appropriate to their program of study.
2. Students will acquire effective business-related professional skills.
3. Students will be challenged to assess their personal values and connect them to ethical behaviors appropriate to their intended endeavors.

Based upon these broad-based goals, the Hutton School of Business has identified the following general intended student learning outcomes (HSB ISLO) for bachelor’s-level students:

1. Students will be able to demonstrate knowledge of the major concepts in the functional areas of accounting, finance, marketing, and management.
2. Students will be able to evaluate the global, legal, social, and economic environments of business.
3. Students will be able to examine the ethical obligations and responsibilities of the business decision-maker and the business.
4. Students will be able to apply decision-support tools and resources for problem solving and business decision-making.
5. Students will be able to demonstrate professional business communication skills.
6. Students will be able to demonstrate analytical and critical-thinking skills in the context of organizational decision making.
7. Students will be able to demonstrate effective teamwork skills.
8. Students will be able to appraise their individual leadership abilities and limitations.

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