Professional Accounting Program

Bachelor of Arts in Professional Accounting

Since January 1, 2001, the American Institute of Certified Public Accountants (AICPA) requires members of their organization to have earned 150 credit hours of education and to have passed the CPA exam. In response, Ashford University has developed the Professional Accounting Program. This is a five-year, 150 semester credit hour curriculum that meets the AICPA requirements for sitting for the CPA exam. The Professional Accounting Program also incorporates AICPA recommendations for broadening the academic preparation of public accountants. Students completing the program will also receive a double major in accounting and business administration.

Program Outcomes
Graduates from the Bachelor of Arts in Professional Accounting program will be able to:

  • Collaborate to achieve organizational goals;
  • Use technology tools related to the area of accounting;
  • Analyze alternatives to complex accounting problems;
  • Apply and integrate accounting information into business decision making;
  • Apply ethical standards to accounting; and
  • Apply knowledge and skills to obtain Certified Management Accountant or Certified Public Accountant professional designation.

Double Undergraduate Major Degree Track

Requirements for Double Major:

  • Total Minimum Credits Required: 150 credits 
  • General Education Requirements: 49 credits
  • Major Requirements: 36 credits
  • Business Core Requirements: 24 credits
  • Collateral Core Requirements: 18 credits
  • Information Systems Requirements: 9 credits
  • Electives: 14 credits

Major Course Requirements (36 credits):

ACC 205 Principles of Accounting I (3 credits)
ACC 206 Principles of Accounting II (3 credits)
ACC 305 Intermediate Accounting I (3 credits)
ACC 306 Intermediate Accounting II (3 credits)
ACC 310 Cost Accounting I (3 credits)
ACC 311 Cost Accounting II (3 credits)
ACC 380 Accounting for Not-For-Profit Organizations (3 credits)
ACC 401 Federal Income Taxes I (3 credits)
ACC 402 Federal Income Taxes II (3 credits)
ACC 407 Advanced Accounting (3 credits)
ACC 410 Auditing (3 credits)
ACC 420 Internship (3 credits)

Business Core Requirements (24 credits):
MGT 330 Management for Organizations (3 credits)
BUS 307 Operations Management & Quantitative Techniques (3 credits)
BUS 311 Business Law I (3 credits)
BUS 401 Principles of Finance (3 credits)
ECO 203 Principles of Macroeconomics (3 credits)
ECO 204 Principles of Microeconomics (3 credits)
MAT 332 Applied Statistics (3 credits)
PHI 402 Business Ethics (3 credits)

Collateral Core Requirements (18 credits):
BUS 312 Business Law II (3 credits)
BUS 405 Principles of Investments (3 credits)
BUS 350 Consumer Behavior (3 credits) OR
ECO 317 Money & Banking (3 credits)
ENG 315 Business & Professional Writing (3 credits)
MAT 311 Managerial Calculus (3 credits)
SPE 315 Business & Professional Speaking (3 credits)

Information Systems Requirements (9 credits):
INF 220 IS Principles (3 credits)
INF 240 Visual & Verbal Presentations (3 credits)
INF 242 Spreadsheet & Database Analysis (3 credits)

Elective Courses (14 credits from the following):
ACC 420 Internship (maximum 8 credits)
BUS 303 Human Resource Management (3 credits)
BUS 317 Introduction to Advertising (3 credits)
BUS 318 Organizational Behavior (3 credits)
BUS 330 Principles of Marketing (3 credits)
BUS 339 Marking Research (3 credits)
BUS 345 Business & the Environment (3 credits)
BUS 350 Consumer Behavior (3 credits)
BUS 352 e-Business (3 credits)
BUS 357 International Business (3 credits)
BUS 405 Principles of Investments (3 credits)
ECO 316 Financial Institutions & Markets (3 credits)
ECO 317 Money & Banking (3 credits)
LIB 320 Global Socioeconomic Perspectives (INTD) (3 credits)

Undergraduate BA Accounting / Master of Business Administration Track

Requirements for the BA Accounting / Master of Business Administration:

  • Total Minimum Credits Required: 124 credits
  • General Education Requirements: 49 credits
  • Accounting Core Requirements: 24 credits
  • Business Core Requirements: 24 credits
  • Collateral Core Requirements: 18 credits
  • Information Systems Requirements: 9 credits

Undergraduate Accounting Core (24 credits):
ACC 205 Principles of Accounting I (3 credits)
ACC 206 Principles of Accounting II (3 credits)
ACC 305 Intermediate Accounting I (3 credits)
ACC 306 Intermediate Accounting II (3 credits)
ACC 310 Cost Accounting I (3 credits)
ACC 380 Accounting for Not-For-Profit Organizations (3 credits)
ACC 401 Federal Income Taxes I (3 credits)
ACC 410 Auditing (3 credits)

Business Core Requirements (24 credits):
MGT 330 Management for Organizations (3 credits)
BUS 307 Operations Management & Qualitative Techniques (3 credits)
BUS 311 Business Law I (3 credits)
BUS 401 Principles of Finance (3 credits)
ECO 203 Principles of Macroeconomics (3 credits)
ECO 204 Principles of Microeconomics (3 credits)
MAT 332 Applied Statistics (3 credits)
PHI 402 Business Ethics (3 credits)

Collateral Core (18 credits):
BUS 312 Business Law II (3 credits)
BUS 405 Principles of Investments (3 credits)
BUS 350 Consumer Behavior (3 credits) OR
ECO 317 Money & Banking (3 credits)
MAT 311 Managerial Calculus (3 credits)
ENG 315 Business & Professional Writing (3 credits)
SPE 315 Business & Professional Speaking (3 credits)
Information Systems (9 credits):
INF 220 IS Principles (3 credits)
INF 240 Visual & Verbal Presentations (3 credits)
INF 242 Spreadsheet & Database Analysis (3 credits)

Before progressing to the graduate Master of Business Administration program, students must first earn their undergraduate degree in Accounting.

Special Terms and Conditions
Successful completion of this program by itself does not qualify a student to sit for the Certified Public Accountant (CPA) examination. All prospective students are advised to contact individual state boards of accounting for additional information relating to licensure requirements (e.g., education and work experience and any potential restrictions, such as prior criminal convictions) prior to enrolling. A list of state accounting boards is available here: http://www.nasba.org/stateboards/. Prospective students are also advised to regularly review the state’s policies and procedures relating to licensure as those policies are subject to change.

Additionally, students may wish to seek a Certified Management Accountant designation. Information on the CMA exam can be found at their website (http://www.imanet.org). Students are advised that a degree program is different from an exam preparation course and they may need more education in addition to work experience in order to successfully pass the examination.

Ashford University Program Disclosures


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Cohort Retention, Persistence, and Graduation

Cohort Retention, Persistence, and Graduation


Information regarding cohort retention, persistence, and graduation data for campus Bachelor’s degree-level students can be found at the following link: Campus Bachelor's Data. Additional disaggregated views of cohort retention, persistence, and graduation for students in all degree levels and modalities are also available.