Bachelor of Business Administration

A. Program Overview

Accounting is the language of business, and communicating financial information has become increasingly challenging in a dynamic global economy. Underwood University’s Accounting program provides a solid foundation in the theory and practice of accounting as well as in the areas of business, communications and general studies. Through a combination of core courses such as Principles of Accounting, Federal Income Taxation and Cost Accounting, students will be well-prepared for the accounting industry as well the wide range of career opportunities available to accounting professionals. The Bachelors of Business Administration in Accounting is a 120 credit-hour program that emphasizes core competencies in critical thinking, communication, and other managerial/leadership qualities throughout the curriculum.

B. Program Objective

Graduates of the Accounting program are expected to show competencies in higher order thinking, communications, ethics, global diversity, responsible citizenship, and leadership. Under the guidance of faculty who combine strong theory with real-world experience, the accounting program is designed to prepare students:

  • To apply current technology to analyze and record business transactions;
  • To use logic and critical thinking skills in the preparation and analysis of financial statements;
  • To perform the systematic transformation of data into accounting information through the application of Generally Accepted Accounting Principles (GAAP);
  • To prepare and communicate financial reports to stakeholders and all levels of management;
  • To identify and analyze ethical issues in accounting, while reflecting an understanding of the public service nature of the accounting function.

Students completing the program are well positioned for opportunities in public accounting firms and similarly challenging opportunities in private, governmental and nonprofit organizations.

Accounting Major Academic Standards

The University requires students to maintain an overall grade point average (GPA) of 2.0. Students who allow their GPAs to fall below this level are placed on probation and face the prospect of being declared academically ineligible.

Students must attain a grade of C- or better in each of the Lower Division Core Courses to continue pursuing an Accounting major. Students must achieve at least a 2.30 cumulative GPA in their Upper Division Core Courses.