Business Administration

Accounting is the language of business. A student choosing the accounting concentration is choosing to prepare himself for any field of business by having a deep and thorough understanding of the foundation of businesses. Many of our alumni from accounting go on to work in the top four public accounting firms but just as many or more move into other fields, like banking, consulting, or technology. Accounting concentration students learn not only how to maintain the financial records of an organization but also how leaders use accounting information to make decisions. Students are also expected to recognize the high ethical standards required of the accounting profession. A graduate of the accounting concentration at Morehouse has a solid foundation to pursue the CPA designation and is encouraged to do so. Many of our alumni earned the CPA title.

OUTCOMES

Business majors demonstrate the following:

• Knowledge of the role, structure, and regulation of the accounting profession
• Knowledge of the importance of reliable financial statements, and the use of financial reporting for internal and external decision-making
• The role of accounting and the structure of the entities involved in the regulation of the accounting profession
• The ability to locate, organize, report, and present in writing, information related to learning outcome as a way of demonstrating the ability to communicate in writing effectively
• Knowledge of accounting processes through completion of the accounting cycle
• Knowledge of basic analysis of financial statements, the importance of reliable financial statements, and the use of the for decision-making

MAJOR COURSE OF STUDY REQUIREMENTS AND CURRICULUM

The program consists of three components: core curriculum (36 semester hours), the major (60 semester hours), and free electives (24 semester hours). All business majors must complete the following designated core curriculum courses: HMTH 105 and HMTH 115 (a student who places into a higher level of math should consult his adviser); HECO 201 and any three-semester-hour HPSC (e.g., 251), HPSY (e.g., 101) or HSOC (e.g., 201) course for which the student satisfies the prerequisites; and HPHI 302. All business majors must also satisfactorily complete the business core courses. All business majors must complete the following advanced skills courses: HCOM 351 and HMTH 160. A cumulative GPA of 2.5 or higher and the completion of HMTH 115 with a grade of C or higher are required to enroll in HBA 211.

General Education (Core) – 36 hours

Refer to the general education requirements for more information.

Accounting Concentration – 60 hours

• HBA 160 Calculus for Business
• HBA 211 Principles of Accounting I
• HBA 212 Principles of Accounting II
• HECO 202 Principles of Microeconomics
• HBA 225 Legal Enviroment of Business
• HECO 221 Basic Statistics I
• HBA 350 Management Principle/Org Behavior
• HBA 410 Cost/Managerial Accounting
• HBA 360 Principles of Marketing
• HBA 328 Mangement Decision Science
• HBA 311 Intermediate Accounting I
• HBA 312 Intermediate Accounting II
• HBA 330 Corporate Finance
• HBA 321 Leadership and Professional Development
• HBA 323 Comprehensive Business Law
• HCOM 351 Professional Communication
• HBA 412 Auditing
• HBA 411 Tax Accounting
• HBA 324 International Business
• HBA 422 Business Policy

Choose one course from the list below:

• HBA 228 Data Analytics and Modeling
• HBA 416 Accounting Information Systems

Accounting Electives – 15 hours

Students interested in receiving a CPA or master’s in accounting should consider taking these electives:

• HBA 323 Comprehensive Business Law
• HBA 365 Financial Statement Analysis
• HBA 413 Advanced Accounting
• HBA 415 Advanced Corporate and Partnership Taxation