Accountancy, Finance, and Entrepreneurship

Department of Accountancy, Finance, and Entrepreneurship

R. Lirely, head

G. Allen, J. Beegle, J. Carland, J. Carland, T. Carnes, D. Coffee, J. Gould, P. Hays, B. Jones, L. Kauffman, Philip L. Little, A. Spencer, S. Swanger

Major in Accounting, B.S.B.A Degree

A student may be admitted to the B.S.B.A. degree program with a major in accounting after completing a minimum of 30 hours at Western Carolina University with a 2.2 GPA on hours attempted. Applicants transferring directly from another accredited institution must have a 2.2 GPA on all work attempted at the previous institution. Transfer students who complete courses at the university before applying for admission to the accounting program must have a 2.2 GPA on hours attempted. If less than 30 hours have been attempted at Western, a 2.2 GPA on hours attempted both at Western and at other institutions is required.

Liberal Studies, 42 hours

Foundation of Knowledge for Business, 45 hours

The following 21 hours in the major:

275, 352 Intermediate Accounting I, II, 6 hours

355 Income Tax I, 3 hours

356 Cost Accounting, 3 hours

Electives (choose any 3): 301, Financial Statement Analysis; 361, Not-for-Profit Accounting; 365, Accounting Information Systems; 454, Auditing; 467, Controllership

General electives 12 hours.

Suggested Course Sequence for Accounting (B.S.B.A.)

FRESHMAN YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ENGL 101 Composition I 3 ENGL 102 Composition II 3

XXXX 190 series First Year Seminar 3 CMHC 201 Communication 3

C5 Core Physical & Biological Sciences 3 C5 Core Physical & Biological Sciences 3

P1 Perspective Social Sciences 3 MATH 135 Statistics 3

HEAL or
HSCC 123
101 Wellness 3 P3 Perspective History 3

JS 101 Jumpstart 0 . . . .

. . . 15 . . . 15

.

SOPHOMORE YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ACCT 251 Accounting I 3 ACCT 252 Accounting II 3

ECON 231 Microeconomics 3 LAW 230 Legal Environment of Business 3

CIS 251 Management Information Systems 3 ECON 232 Macro-economics 3

P1 Perspective Social Sciences 3 MGT 235 Statistics 3

P4 Perspective Humanities 3 P5 Perspective Fine & Performing Arts 3

. . . 15 . . . 15

.

JUNIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

MGT 300 Intro to Management 3 FIN 305 Financial Management 3

ACCT 275 Intermediate Accounting I 3 MGT 305 Quantitative Business Analysis 3

CIS 304 Business Communication 3 ACCT 352 Intermediate Accounting II 3

MKT 301 Principles of Marketing 3 ACCT
Elective

ACCT 355 Income Tax I 3 P6 Perspective World Cultures 3

. . . 15 . . . 15

After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.

.

SENIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ACCT 356 Cost Accounting 3 P1-P6 Jr-Sr Perspective 3

MGT 306 Organizational Behavior 3 ACCT . Elective 3

ACCT . Elective 3 MGT 404 Strategic Management 3

. . General Electives³ 6 . . General Electives³ 6

. . . 15 . . . 15

Total Hours for Degree: 120

¹Total hours: 120
²Eighteen hours of perspectives required. Consult with Academic Advisor and The Record for correct distribution of perspective courses.
³At least 60 hours must be taken outside College of Business (Econ 231, Econ 232, Math 135, and Mgt 235 count in this total as outside of College).
⁴All "Foundations of Knowledge for Business" courses are prerequisites for Mgt 404.

Students may finish earlier if they attend summer school at WCU or another approved institution.

Course Offerings: Accounting (ACCT)

Major in Entrepreneurship, B. S. B. A. degree

Liberal studies, 42 hours

Foundation of Knowledge for Business, 45 hours

The following 21 hours in the major:

ENT 201 Introduction to Entrepreneurship, 3 hours

ENT 250 Innovation and Creativity, 3 hours

ENT 301 New Venture Leadership, 3 hours

ENT 325 New Venture Creation, 3 hours

ENT 350 New Venture Growth, 3 hours

ENT 450 New Venture Development, 3 hours

ENT 475 Entrepreneurship, 3 hours

General electives, 12 hours.

Minor in Entrepreneurship

The minor, open to nonbusiness majors only, requires 18 hours, including ENT 201, ENT 250, ENT 301, ENT 325, ENT 350, and ENT 450.

Suggested Course Sequence for Entreprenuership (B.S.B.A.)

FRESHMAN YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ENGL 101 Composition I 3 ENGL 102 Composition II 3

XXXX 190 series First Year Seminar 3 CMHC 201 Communication 3

C5 Core Physical & Biological Sciences 3 C5 Core Physical & Biological Sciences 3

P1 Perspective Social Sciences 3 MATH 135 Statistics 3

HEAL or HSCC 123 101 Wellness 3 P3 Perspective History 3

JS 101 Jumpstart 0 . . . .

. . . 15 . . . 15

.

SOPHOMORE YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ACCT 251 Principles of Accounting I 3 ACCT 252 Principles of Accounting II 3

ECON 231 Micro-Economics 3 ECON 232 Macro-Economics 3

CIS 251 Management Information Systems 3 LAW 230 Legal Environment of Business 3

P1 Perspective Social Sciences 3 MGT 235 Statistics 3

P4 Perspective Humanities 3 P5 Perspective Fine & Performing Arts 3

. . . 15 . . . 15

.

JUNIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

MGT 300 Intro. To Management 3 FIN 305 Financial Management 3

ENT 301 Creativity 3 MGT 305 Quantitative Business Analysis 3

CIS 304 Business Communication 3 ENT 350 New Venture Growth 3

ENT 325 New Venture Creation 3 ENT
Elective 3

MKT 301 Principles of Marketing 3 . . General Elective 3

. . . 15 . . . 15

After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.

.

SENIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

MGT 306 Behavioral Science in Organizations 3 ENT 475 Entrepreneur-ship 3

ENT . Elective 6 MGT 404 Business Policy 3

. . General Elective 6 . . General Elective 6

. . . . P6 Jr-Sr World Cultures 3

. . . 15 . . . 15

Total Hours for Degree: 120

Students may finish earlier if they attend summer school at WCU or another approved institution.

Course Offerings: Entrepreneurship (ENT)

Major in Finance, B.S.B.A. Degree

Liberal Studies, 42 hours

Foundation of Knowledge for Business, 45 hours

The following 21 hours in one of the two following concentrations:

Corporate Finance: FIN 335, 405, 495; ACCT 301; 9 hours of electives selected from FIN 406, 407, 409, 483, 484, 485, ACCT 275, 352, 356, ECON 303.

Financial Planning: FIN 310, 335, 406, 410, 496, ACCT 355; 3 hours of electives selected from ACCT 301, FIN 389 or 483, MKT 306 or MKT 310, FIN 302, COUN 430, ECON 303.

General electives, 12 hours.

Suggested Course Sequence for Corporate Finance (B.S.B.A.)

FRESHMAN YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ENGL 101 Composition I 3 ENGL 102 Composition II 3

XXXX 190 series First Year Seminar 3 CMHC 201 Communication 3

C5 Core Physical & Biological Sciences 3 C5 Core Physical & Biological Sciences 3

P1 Perspective Social Sciences 3 P3 Perspective History 3

HEAL or HSCC 123 101 Wellness 3 MATH 135 Statistics 3

JS 101 Jumpstart 0 . . . .

. . . 15 . . . 15

.

SOPHOMORE YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ACCT 251 Principles of Accounting I 3 ACCT 252 Principles of Accounting II 3

ECON 231 Micro- economics 3 ECON 232 Macro- economics 3

CIS 251 Management Information Systems 3 LAW 230 Legal Environment of Business 3

P1 Perspective Social Sciences 3 MGT 235 Statistics 3

P4 Perspective Humanities 3 P5 Perspective Fine & Performing Arts 3

. . . 15 . . . 15

.

JUNIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

MGT 300 Intro to Management 3 FIN 335 Financial Institutions 3

FIN 305 Financial Management 3 MGT 305 Quantitative Business Analysis 3

CIS 304 Business Communication 3 FIN . Elective 6

MKT 301 Principles of Marketing 3 . . General Elective 3

FIN . Elective 3 . . . .

. . . 15 . . . 15

After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.

.

SENIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

FIN 405 Corporate Finance 3 P6 Jr-Sr Perspective 3

MGT 306 Behavioral Science in Organizations 3 FIN 495 Seminar 3

ACCT 301 Financial Statement Analysis 3 MGT 404 Bus Policy 3

. . General Elective 6 . . General Elective 6

. . . 15 . . . 15

Total Hours for Degree: 120

Students may finish earlier if they attend summer school at WCU or another approved institution.

Suggested Course Sequence for Financial Planning (B.S.B.A.)

FRESHMAN YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ENGL 101 Composition I 3 ENGL 102 Composition II 3

XXXX 190 series First Year Seminar 3 CMHC 201 Communication 3

C5 Core Physical & Biological Sciences 3 C5 Core Physical & Biological Sciences 3

P1 Perspective Social Sciences 3 MATH 135 Statistics 3

HEAL or
HSCC 123
101 Wellness 3 P3 Perspective History 3

JS 101 Jumpstart 0 . . . .

. . . 15 . . . 15

.

SOPHOMORE YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

ACCT 251 Principles of Accounting I 3 ACCT 252 Principles of Accounting II 3

ECON 231 Micro-Economics 3 ECON 232 Macro-Economics 3

CIS 251 Management Information Systems 3 LAW 230 Legal Environment of Business 3

P1 Perspective Social Sciences 3 MGT 235 Statistics 3

P4 Perspective Humanities 3 P5 Perspective Fine & Performing Arts 3

. . . 15 . . . 15

.

JUNIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

MGT 300 Intro to Management 3 FIN 305 Financial Management 3

CIS 304 Business Communication 3 MGT 305 Quantitative Business Analysis 3

MKT 301 Principles of Marketing 3 FIN . Elective 3

. . General Elective 3 . . General Elective 6

P6 Jr-Sr Perspective 3 . . . .

. . . 15 . . . 15

After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.

.

SENIOR YEAR

FALL SPRING

COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS COURSE PREFIX OR LS CATEGORY COURSE NUMBER COURSE TITLE HRS

FIN 310 Intro To Financial Planning 3 FIN 410 Retirement Planning 3

FIN 406 Investment Strategies 3 FIN 496 Seminar in Financial Planning 3

ACCT 355 Income Tax 3 FIN 335 Financial Institutions 3

. . General Elective 6 MGT 404 Strategic Management 3

. . . . . . General Elective 3

. . . 15 . . . 15

Total Hours for Degree: 120

Students may finish earlier if they attend summer school at WCU or another approved institution

Course Offerings: Finance (FIN)

This page is maintained by Nancy Carden in the Office of the Provost.
Last updated: 3/4/2005.
Copyright 2005 by Western Carolina University .

FRESHMAN YEAR
FALL				SPRING
COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS	COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS
ENGL	101	Composition I	3	ENGL	102	Composition II	3
XXXX	190 series	First Year Seminar	3	CMHC	201	Communication	3
C5	Core	Physical & Biological Sciences	3	C5	Core	Physical & Biological Sciences	3
P1	Perspective	Social Sciences	3	MATH	135	Statistics	3
HEAL or HSCC	123 101	Wellness	3	P3	Perspective	History	3
JS	101	Jumpstart	0	.	.	.	.
.	.	.	15	.	.	.	15
.
SOPHOMORE YEAR
FALL				SPRING
COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS	COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS
ACCT	251	Accounting I	3	ACCT	252	Accounting II	3
ECON	231	Microeconomics	3	LAW	230	Legal Environment of Business	3
CIS	251	Management Information Systems	3	ECON	232	Macro-economics	3
P1	Perspective	Social Sciences	3	MGT	235	Statistics	3
P4	Perspective	Humanities	3	P5	Perspective	Fine & Performing Arts	3
.	.	.	15	.	.	.	15
.
JUNIOR YEAR
FALL				SPRING
COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS	COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS
MGT	300	Intro to Management	3	FIN	305	Financial Management	3
ACCT	275	Intermediate Accounting I	3	MGT	305	Quantitative Business Analysis	3
CIS	304	Business Communication	3	ACCT	352	Intermediate Accounting II	3
MKT	301	Principles of Marketing	3	ACCT		Elective
ACCT	355	Income Tax I	3	P6	Perspective	World Cultures	3
.	.	.	15	.	.	.	15
After earning ninety hours, the student must file an application form with the Dean after paying a $30 graduation fee to the University Cashier.
.
SENIOR YEAR
FALL				SPRING
COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS	COURSE PREFIX OR LS CATEGORY	COURSE NUMBER	COURSE TITLE	HRS
ACCT	356	Cost Accounting	3	P1-P6	Jr-Sr	Perspective	3
MGT	306	Organizational Behavior	3	ACCT	.	Elective	3
ACCT	.	Elective	3	MGT	404	Strategic Management	3
.	.	General Electives³	6	.	.	General Electives³	6
.	.	.	15	.	.	.	15