Mar 28, 2024  
2018-2019 Undergraduate Catalog 
    
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, B.S.B.A.


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Four-Year Plan: Click here  to view the Four-Year Plan for this specific program. To find out more about Four-Year Plans, visit the Policies and Procedures  page.

Thinking about the discipline: The Bachelor of Science in Business Administration with a major in accounting is offered to students who seek careers as accountants and auditors with public accounting firms or with commercial, industrial, or public institutions. A graduate in this major has a variety of career options such as internal auditor, cost accountant, budget director, tax accountant, Internal Revenue agent, municipal finance officer, controller, or chief financial officer.

The requirements to sit for the Certified Public Accountant exam are established by state law and implemented by the state board of accountancy in each state. The accountancy boards of Kentucky, Ohio, and Indiana require 150 credit hours including a bachelor’s degree. Students should consult the state board of accountancy in the state where they plan to seek employment and/or certification for specific requirements. Students needing additional credit hours beyond the bachelor’s degree should investigate the Master of Accountancy program (see Graduate Catalog for more information). The undergraduate B.S.B.A.-Accounting program meets the educational requirements necessary to take other certifying examinations in accounting (for example, the Certified Management Accountant examination and the Certified Internal Auditor examination).

Special opportunities for our students: The accounting major requires practical training through an internship. Internship opportunities are very diverse and are continually being upgraded through the efforts of the department’s professional advisory boards, faculty, and the college’s business experience manager. There is also an active student organization that provides outstanding professional networking opportunities at regular meetings and activities. Each year, the department faculty select the outstanding accounting student of the year.

Students earning the Bachelor of Science in Business Administration (B.S.B.A.) with a major in accounting are eligible to be considered for membership in Beta Gamma Sigma, the international honor society serving business programs accredited by AACSB International - The Association to Advance Collegiate Schools of Business. Membership in Beta Gamma Sigma is the highest academic recognition a business student anywhere in the world can receive in a business college accredited by AACSB International.

You should also know: All students successfully completing the B.S.B.A. major in accounting automatically earn an interdisciplinary Minor in Business as part of their required course of study for the major degree. The Minor in Business satisfies the university’s minor/focus/second major requirement for graduation.

All accounting majors must complete the accounting track or the accounting information systems track in addition to the other requirements for the major.

To earn the Bachelor of Science in Business Administration (B.S.B.A.) with a major in accounting, students must earn a grade of C or better in all accounting courses.

Transfer students electing a major in accounting are required to complete a minimum of 15 credit hours of ACC courses and a minimum of 30 credit hours of required B.S.B.A courses at NKU. Transfer students should make an advising appointment with the college of business advising center as soon as transcripts from previous institutions are available.

Special admission requirements: The Bachelor of Science in Business Administration (B.S.B.A.) with a major in Accounting is a selective admission program. Students enter the program as a Pre-Accounting major. Upon completion of the six courses in the selective admission group (ACC 200 , ACC 201 , BUS 230 , ECO 200 , ECO 201 , and MKT 205 ) with a grade of C- or better in each and the achievement of an overall NKU GPA of 2.5 or better, students are officially admitted to the college as a BSBA-Accounting major. All transfer students enter as pre-majors and must complete a minimum of 12 credit hours at NKU in order to establish the NKU GPA for selective admission into the major, regardless of individual course completion status.

♦  Indicates prerequisite.

These prerequisites are not included in the program totals in the table below, but they must be satisfied IN ADDITION TO other program requirements.

Degree Requirements (76-81 credits)


Total Credits 76-81


Total Credits 76-81


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