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Don Chamberlain, DBA, CGFM
Chair,
Department of Accounting
351 Business Building
Murray State University
Murray, KY 42071-3314
Ph.: (270) 809-4193
Fax: (270) 809-3922
Email: Dept. of Accounting |
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UNDERGRADUATE PROGRAMS |
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| The student specializing in accounting at Murray State is 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 comprehensive general education. The latter two years consist of technical and
specialized courses in the area of accounting, supplemented by supporting courses in management, statistics,
information systems, 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 with an information systems option, and an area in accounting with a finance
option, and an area in accounting with a financial planning option, all with 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. In most states, students must complete 150 semester hours to sit for the Certified Public Accountant
(CPA) examination. While Kentucky permits candidates to sit after completing a baccalaureate degree, students must
still complete 150 semester hours to obtain the CPA certificate. 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 program 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.
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AREA IN ACCOUNTING |
| Course Work |
BSB Semester Hours |
BAB Semester Hours |
| University Studies Requirement |
58 |
64 |
- Business Core Requirements
- Note: ACC 308 (Accounting Systems) must be taken in lieu of BPA 355 (Information Systems
and Decision Making) in the core.
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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 507 Professional Issues (1 hr.)
- ACC 509 Accounting Theory (3 hrs.)
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20 |
20 |
- 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.)
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3 |
3 |
| Upper-Division Business Electives* |
6 |
0 |
| Total Curriculum Requirements* |
120 |
120 |
* Important Notes:
- 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.
- 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/
INFORMATION SYSTEMS OPTION |
| Course Work |
BSB Semester Hours |
BAB Semester Hours |
| University Studies Requirement |
58 |
64 |
- 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 507 Professional Issues (1 hr.)
- ACC 509 Accounting Theory (3 hrs.)
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20 |
20 |
- Other Required Information Systems Courses:
- CSC 101 Introduction to Problem Solving Using Computers (3 hrs.)
- CSC 232 Visual Basic Programming I (4 hrs.)
- CIS 317 Principles of Information Systems Analysis and Design (3 hrs.)*
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10 |
10 |
| Limited CSC, FIN, GSC, or MKT Elective* (3 hrs.) |
3 |
3 |
| Total Curriculum Requirements* |
124 |
130 |
- * Important Notes:
- 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 |
58 |
64 |
- 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 507 Professional Issues (1 hr.)
- ACC 509 Accounting Theory (3 hrs.)
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20 |
20 |
- Required Finance Courses:
- FIN 332 Financial Management (3 hrs.)
- Finance Electives (6 hrs)
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9 |
9 |
| Accounting or Finance Elective* |
3 |
3 |
| Total Curriculum Requirements* |
123 |
129 |
* Important Notes:
- ACC electives must be 500 level or above courses.
- FIN electives must be 300 level or above and cannot include FIN 488, FIN 489, and FIN 595.
- 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 /
FINANCIAL PLANNING OPTION |
| Course Work |
BSB Semester Hours |
BAB Semester Hours |
| University Studies Requirement |
58 |
64 |
- 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 507 Professional Issues (1 hr.)
- ACC 509 Accounting Theory (3 hrs.)
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20 |
20 |
- Required Finance Courses:
- FIN 331 Principles of Insurance (3 hrs.)
- FIN 333 Principles of Investment (3 hrs.)
- FIN 336 Employee Benefits and Retirements (3 hrs.)
- FIN 338 Estate Planning (3 hrs.)
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12 |
12 |
| Total Curriculum Requirements* |
124 |
130 |
- * Important Notes:
- 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.)
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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.*
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12 |
| Total Minor Requirements |
22 |
* Important Notes:
- 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.
- 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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