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   College of Business  :  Accounting  :   Undergraduate Programs
UNDERGRADUATE PROGRAMS
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UNDERGRADUATE PROGRAMS
The student specializing in accounting at Murray State are provided with a broad educational background during four years of study at the university. The first two years emphasize University Studies courses which are oriented toward providing the student with a broad general education. The latter two years consist of technical and specialized courses in the area of accounting, supplemented by supporting courses in management, statistics, computers, marketing, economics, law and finance. The supporting courses provide a strong foundation of business tools and knowledge that complements concentrated study in accounting. The Department offers an area in accounting, an area in accounting and computer information systems, and an area in accounting with a finance option with both the Bachelor of Arts and the Bachelor of Science in Business Degrees. A minor in accounting is also available for students majoring in other fields of study. 

Students who complete an area in accounting at Murray State meet the educational requirements to sit for the Certified Management Accountant (CMA), Certified in Financial Management (CFM), and Certified Internal Auditor (CIA) examinations. Students must complete 150 semester hours to sit for the Certified Public Accountant (CPA) examination. The Department of Accounting offers  a Master of Professional Accountancy (MPAC) and an MBA / Accounting Option  to help students meet the 150 hour requirement. The MPAC may be earned in a 150 semester hour  Dual-Degree Programs  with most undergraduate degrees in accounting or in a 30 semester hour program (excluding foundation and prerequisite courses) beyond any undergraduate degree. (See the Master of Professional Accountancy (MPAC) page for more information.).

Accounting professionals are among the principal information specialists in the global economy. They work in public accounting, private industry, and government. An understanding of information systems and technology qualifies accountants to play critical roles as top-level decision makers, financial planners, and consultants, especially in today's e-business environment.

Interactive Television Courses

Periodically, the Department of Accounting offers upper-division courses via interactive television at several community colleges and high schools throughout Western Kentucky. (CIS and CSC courses may not be available through interactive television.) The current system allows students at Paducah, Hopkinsville and Madisonville, Kentucky to take the upper-division courses that are offered without commuting to Murray. For more information, contact the Department of Accounting. 

Choose an area below:
AREA IN ACCOUNTING
AREA IN ACCOUNTING AND INFORMATION SYSTEMS
AREA IN ACCOUNTING / FINANCE OPTION
ACCOUNTING MINOR
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AREA IN ACCOUNTING
Course Work BSB
Semester
Hours		 BAB
Semester
Hours
University Studies Requirement 64 70
Business Core Requirements
Note: ACC 308 (Accounting Systems) must be taken in lieu of BPA 355 (Information Systems and Decision Making) in the core.
 33 33
Required Accounting Courses:
ACC 202 Finanical Accounting Lab (1 hr.)
ACC 300 Intermediate Accounting I (3 hrs.)
ACC 301 Intermediate Accounting II (3 hrs.)
ACC 302 Federal Income Tax (3 hrs.)
ACC 303 Cost Accounting (3 hrs.)
ACC 506 Principles of Auditing and Assurance Services (3 hrs.)
ACC 509 Accounting Theory (3 hrs.) 
 19 19
Required Limited Electives (Select one of the following):
ACC 500 Advanced Accounting (3 hrs.)
ACC 501 Accounting for Governmental and Nonprofit Entities (3 hrs.)
ACC 502 Advanced Income Tax (3 hrs.)
ACC 503 Advanced Cost Accounting (3 hrs.) 
 3 3
Upper-Division Business Electives* 9 3
Total Curriculum Requirements* 128 128
* Important Notes:

(1) ACC 304, ACC 489 and ACC 490 will not count as upper-division business electives. Other accounting courses that are 500 level or above will count as upper-division business electives.

(2) Students must have a cumulative grade point average of 2.00 or higher in all 300 level and above accounting courses to meet graduation requirements. 
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AREA IN ACCOUNTING AND
INFORMATION SYSTEMS
Course Work BSB
Semester
Hours		 BAB
Semester
Hours
University Studies Requirement
Note: All students must take CSC 135 Computing for Engineering Technology (3 hrs.) and CSC 336 Visual Basic (3 hrs.) as part off their University study Requirement. BSB students should take these two courses as part of their non-business electives.
 64 76
Business Administration Core Requirements
Note: ACC 308 (Accounting Systems) must be taken in lieu of BPA 355 (Information Systems and Decision Making) in the core.
 33 33
Required Accounting Courses:
ACC 202 Financial Accounting Lab (1 hr.)
ACC 300 Intermediate Accounting I (3 hrs.)
ACC 301 Intermediate Accounting II (3 hrs.)
ACC 302 Federal Income Tax (3 hrs.)
ACC 303 Cost Accounting (3 hrs.)
ACC 506 Principles of Auditing and Assurance Services (3 hrs.)
ACC 509 Accounting Theory (3 hrs.) 
 19 19
Other Required Computer Courses:
CIS 260 Application Program Development in COBOL I (3 hrs.)
CIS 307 Database Design and Implementation (3 hrs.)
 Limited CIS or CSC Elective (3 hrs.)* 
 9 9
Limited ACC, CIS or CSC Elective* (3 hrs.) 3 3
Total Curriculum Requirements* 128 140
* Important Notes:
(1) ACC electives must be 500 level or above courses.
(2) CIS or CSC electives must be 200 level or above courses only. CIS 304 Principles of Information System Analysis and Design is recommended.  
(3) CIS and CSC electives may not include: CIS 488, CIS 489, CIS 500, CIS 595, CSC 488, CSC 525, CSC 526, or CSC 595. 
(4) Students must have a cumulative grade point average of 2.00 or higher in all 300 level and above accounting courses to meet graduation requirements. 
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AREA IN ACCOUNTING / FINANCE OPTION
Course Work BSB
Semester
Hours		 BAB
Semester
Hours
University Studies Requirement 64 70
Business Core Requirements
Note: ACC 308 (Accounting Systems) must be taken in lieu of BPA 355 (Information Systems and Decision Making) in the core.
 33 33
Required Accounting Courses:
ACC 202 Finanical Accounting Lab (1 hr.)
ACC 300 Intermediate Accounting I (3 hrs.)
ACC 301 Intermediate Accounting II (3 hrs.)
ACC 302 Federal Income Tax (3 hrs.)
ACC 303 Cost Accounting (3 hrs.)
ACC 506 Principles of Auditing and Assurance Services (3 hrs.)
ACC 509 Accounting Theory (3 hrs.) 
 19 19
Required Finance Courses:
FIN 332 Financial Management (3 hrs.)
Finance Electives (6 hrs) 
 9 9
Accounting or Finance Elective * 3 3
Total Curriculum Requirements * 128 134
* Important Notes:
(1) ACC electives must be 500 level or above courses. 
(2) Fin electives must be 300 level or above and cannot include FIN 488, FIN 489, and FIN 595.
(3) Students must have a cumulative grade point average of 2.00 or higher in all 300 level and above accounting courses to meet graduation requirements. 
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ACCOUNTING MINOR
Course Work Semester Hours
Required Courses:
ACC 200 Principles of Accounting I (3 hrs.)
ACC 201 Principles of Accounting II (3 hrs.)
ACC 202 Financial Accounting Laboratory (1 hrs.)
ACC 300 Intermediate Accounting I (3 hrs.)
 10
Required Accounting and Business Electives:
Note: These electives must include 9 semester hours of accounting in courses other than ACC 304, ACC 489, and ACC490, and a business elective (3 hrs.). Also, six hours must be upper-level courses completed at Murray State University.* 
 12
Total Minor Requirements 22
* Important Notes:
(1) Accounting courses cannot be used toward this minor and also in another business program. Students pursuing more than one degree option in business must substitute other business and accounting courses (approved by the Accounting Department Chair) for ACC 200 and ACC 201 or any other common courses. 
(2) Students must have a cumulative grade point average of 2.00 or higher in all 300 level and above accounting courses to meet graduation requirements. 
 
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