Business Administration Accounting

Quick points
Attribute Value
College: Business Administration
Degree Offered: Bachelor of Science in Business Administration
Hours Required: 120 hours (unless pursuing CPA or MPA) for the degree; 21 hours for the major
Minimum Cumulative GPA: 2.5 for graduation
Minor Available: Yes-for CBA students only
Chief Adviser:
+
  1. Intro
Accounting

Accounting

COLLEGE: Business Administration

MAJOR: Accounting

DEGREE OFFERED: Bachelor of Science in Business Administration

HOURS REQUIRED: 120 hours (unless pursuing CPA or MPA) for the degree; 21 hours for the major

MINIMUM CUMULATIVE GPA: 2.5 for graduation

MINOR AVAILABLE: Yes-for CBA students only

CHIEF ADVISER:

DESCRIPTION

Accounting and Business Law

Director: Paul Shoemaker

Professors: Omer, Shoemaker, Smith

Associate Professors: Allen, Crabtree, Ruchala, Shelley

Assistant Professors: Downes, Gonzales, Seavey, Tanyi

Associate Professor of Practice: Cosgrove

Assistant Professor of Practice: Riley-Schultz

The School of Accountancy is separately accredited by the Association to Advance Collegiate Schools of Business (AACSB). The School's mission is to create an academic environment that enables student and faculty development into effective and ethical accounting professionals. More specifically, the School of Accountancy community accomplishes its mission in advancing accounting education through:

  • Fostering intellectual curiosity, academic excellence, business insights, and accounting expertise;
  • Creating high-impact, relevant research; and
  • Engaging and collaborating with professional communities.

The courses in accounting are designed to give business students a basic proficiency in accounting as an analytical tool for understanding business and public affairs and to develop essential theory and application for those specializing in the field. Students who complete the College of Business Administration program with a major in accounting and/or the master of professional accountancy degree (MPA), are well prepared to accept positions in industry, commerce, government service, or public accounting.

Students interested in the accounting discipline are strongly encouraged to work closely with faculty members in the School to understand requirements and options available for those interested in careers as certified public accountants and options to pursue the five-year, Master of Professional Accountancy program. Requirements and processes vary with each of these options.

ADMISSION

Major/Department Admission

Admission requirements for all majors in the College are the same as those for University admission as noted under UNL General Admission Requirements.

Other Admission Requirements

Enrollment in the Masters of Professional Accountancy program will require admission to the graduate program after obtaining senior standing and having completed the accounting courses normally required in the junior year (ACCT 308, ACCT 309, ACCT 313, ACCT 314, and BLAW 372). See the online Graduate Bulletin for admission requirements specific to the Business Interdepartmental Area.

MAJOR REQUIREMENTS

Core Requirements

In addition to the College Degree Requirements, students will complete 21 hours of course work for the major.

  • All students will complete ACCT 201 and ACCT 202 Introductory Accounting I & II, 3 credit hours each as part of the Business Core Foundation (BCF).
  • All students interested in the bachelor of science degree with a major in accounting will take BLAW 372 Business Law I as part of the Business Core Intermediate requirements (instead of BLAW 371).
  • Enrollment in many of the accounting courses requires certain grades in prerequisite courses as well as enrollment in a sequenced order. Refer to course descriptions for prerequisite requirements.
  • As noted in the College Degree Requirements section, all course work for the major must be taken for a grade.
  • Accounting majors are exempt from taking the International Business Course requirement as part of their degree requirements.

Specific Major Requirements

Bachelor of Science in Business Administration–Major: Accounting

Business Core Advanced–Major (BCA-M)

Requirements for students interested in pursuing the bachelor of science degree with a major in accounting will complete 21 hours of course work for the Business Core Advanced-Major (BCA-M).

ACCT 308 Managerial Accounting

ACCT 309 Accounting Systems

ACCT 313 Intermediate Accounting I

ACCT 314 Intermediate Accounting II

ACCT 410 Auditing

ACCT 412 Federal Tax Accounting

ACCT Elective (selected from):

ACCT 404 Advanced Accounting

ACCT 408 Advanced Managerial Accounting

Master of Professional Accountancy

As part of the College Requirements and Major Core Requirements, students interested in pursuing the master of professional accountancy degree will complete 150 hours consisting of College Degree Requirements (including enrollment in BLAW 372 in place of BLAW 371) plus the following courses:

ACCT 308 Managerial Accounting

ACCT 309 Accounting Systems

ACCT 313 Intermediate Accounting I

ACCT 314 Intermediate Accounting II

Courses listed under the senior year

Courses listed under the masters year

Enrollment in the Masters of Professional Accountancy program will require admission to the graduate program. The application should be completed the semester before graduation with the bachelor of science degree.

Students should work closely with the Graduate College, the Business Interdepartmental Area Graduate Committee and the MPA adviser for admission and enrollment requirements. Application is required through the Graduate Admissions Management and Evaluation System (GAMES) which will include online submission of:

  • Graduate College Application
  • Graduate Management Admissions Test (GMAT), recommended score of 550
  • Two letters of recommendation, at least one letter should be from a professor
  • One copy of official transcripts of all college course work completed
  • And completion of ACCT 308, ACCT 309, ACCT 313, ACCT 314 and BLAW 372
  • Statement of purpose (typically one page)

During the senior year for the MPA program, students will take the following 9 hours of course work:

*ACCT 410/810 Auditing

*ACCT 412/812 Federal Tax Accounting

*ACCT Elective (selected from):

ACCT 404/804 Advanced Accounting

ACCT 408/804 Advanced Managerial Accounting

Students planning to complete the MPA program should plan a maximum of two senior-level accounting courses to be held for Graduate Credit. They need to take these courses at the graduate level. To do this, they must complete the form at http://research.unl.edu/gradstudies/credit/.

During the master’s year of the MPA program, students are required to complete 30 hours of the following:

ACCT 803 Seminar in Financial Accounting

ACCT 831 Seminar in Auditing

ACCT 813 Corporate Tax Accounting, ACCT 815 Tax Research & Planning, or ACCT 819 Partnership Tax Accounting

Accounting 900 level (or 800 level with no 400-level counterparts) - 9 hours

Additional graduate-level course work to meet minimum 150 hours - 12 hours

Additional requirements such as submission of a memorandum of courses form, should be completed during the fifth year of the program. The memorandum must be completed prior to completion of half of the MPA program.

  • Students should contact the MPA adviser for additional information.
  • Students’ registration forms must be signed by the MPA adviser each semester.

Tracks/Options/Concentrations/Emphases Requirements

Certified Public Accountant (CPA)

The CPA Exam is a national exam but licensing requirements are set by jurisdiction (the 50 states, District of Columbia, and U.S. territories) of residence. Nebraska requires 150 hours of education, successful completion of the CPA Exam and two years of qualifying work experience for licensure. Nebraska specifically requires 30 hours of accounting courses (beyond principles of accounting) be included in the 150 hour requirement. Candidates with a masters of professional accountancy (MPA) degree from UNL automatically meet the educational requirements. Otherwise, transcripts will be examined for compliance with educational requirements.

The Nebraska Board of Public Accountancy has a 60/90 provision for meeting the educational requirements to sit for the CPA Exam. Candidates who will complete their educational requirements (150 hours) within 60 days after taking the CPA Exam are eligible to take the exam, but they will not receive credit for the exam unless evidence satisfactory to the Board showing the completion of the educational requirements is received by the Board within 90 days following when the candidate took the exam.

Visit the Nebraska Board of Public Accountancy website for additional information (www.nbpa.ne.gov/).

(30 Semester Hours of Accounting Beyond Principles)

University of Nebraska–Lincoln courses that will satisfy the accounting requirements. Thirty semester hours beyond Accounting Principles are required. A minimum of 3 hours must be taken in each of the areas below (except Other Accounting Courses).

Financial Accounting, Theory and Problems3

Select a minimum of 3 hrs from:

ACCT 313 Intermediate Accounting I (3 cr)

ACCT 314 Intermediate Accounting II (3 cr)

ACCT 404/804 Advanced Accounting (3 cr)

ACCT 803 Seminar in Financial Accounting (3 cr)

ACCT 888 Financial Reporting & Analysis (3 cr)

GRBA 809 Financial Accounting (3 cr)

Cost and Managerial Accounting3

Select a minimum of 3 hrs from:

ACCT 308 Managerial Accounting (3 cr)

ACCT 408/808 Advanced Managerial Accounting (3 cr)

ACCT 858 Seminar in Managerial Accounting (3 cr)

Tax Preparation and Planning3

Select a minimum of 3 hrs from:

ACCT 412/812 Federal Tax Accounting (3 cr)

ACCT 813 Corporate Tax Accounting (3 cr)

ACCT 815 Tax Research & Planning (3 cr)

ACCT 816 Special Topics in Federal Taxation (3 cr)

ACCT 817 The Income Tax & Management Decisions (3 cr)

ACCT 819 Partnership Tax Accounting (3 cr)

Auditing3

Select a minimum of 3 hrs from:

ACCT 410/810 Auditing (3 cr)

ACCT 831 Seminar in Auditing (3 cr)

Information Systems3

Select a minimum of 3 hrs from:

ACCT 309 Accounting Systems (3 cr)

Governmental and Not-for-Profit3

Select a minimum of 3 hrs from:

ACCT 404/804 Advanced Accounting (3 cr)

ACCT 814 Governmental & Not-for-Profit Accounting (3 cr)

Other Accounting Courses

Select from:

ACCT 399 Independent Study (3 cr)

ACCT 399H Honors: Independent Study (3-6 cr)

ACCT 499H Honors Thesis (3-6 cr)

ACCT 802 Accounting Standards (3 cr)

ACCT 807 Professional Responsibility & Ethics in Accounting (3 cr)

ACCT 840 Fraud Examination (3 cr)

ACCT 857 Controllership (3 cr)

ACCT 920 History & Philosophy of Accounting Thought (3 cr)

ACCT 990 Accountancy Internship (1-3 cr)

NOTE: Most graduate-only courses—800 level with no 400 counterpart and 900-level courses—cannot be taken by undergraduate students. Some graduate courses are open to MPA students only. Consult with your faculty adviser or the Graduate Studies Bulletin.

(36 Semester Hours in General Business)

University of Nebraska–Lincoln courses that will satisfy the General Business Requirements. At least 6 hours of Principles of Accounting are required and at least 3 hours from each of the other areas are required (except for Other Business Courses).

Macroeconomics3

Select a minimum of 3 hrs from:

ECON 211 Principles of Macroeconomics (3 cr)

ECON 311 Intermediate Macroeconomics (3 cr)

Microeconomics3

Select a minimum of 3 hrs from:

ECON 210 Introduction to Economics (5 cr)

ECON 212 Principles of Microeconomics (3 cr)

ECON 312 Intermediate Microeconomics (3 cr)

Business Law3

Select a minimum of 3 hrs from:

BLAW 371 Legal Environment (3 cr)

BLAW 372 Business Law I (3 cr)

Marketing3

Select a minimum of 3 hrs from:

MRKT 341 Marketing (3 cr)

MRKT 341H Honors: Marketing (3 cr)

Management3

Select a minimum of 3 hrs from:

MNGT 350 Introduction to Management Information Systems (3 cr)

MNGT 360 Managing Behavior in Organizations or MNGT 360H Honors: Managing Behavior in Organizations (3 cr)

Finance3

Select a minimum of 3 hrs from:

FINA 361 Finance (3 cr)

FINA 361H Honors: Finance (3 cr)

Business Communications3

Select a minimum of 3 hrs from:

JGEN 220 Business Communication Strategies (3 cr)

COMM 286 Business & Professional Communication (3 cr)

Business Ethics3

Select a minimum of 3 hrs from:

ACCT 807 Professional Responsibility & Ethics in Accounting (3 cr)

BLAW 371 Legal Environment (3 cr)

BLAW 372 Business Law I (3 cr)

Quantitative Applications in Business3

MNGT 331 Operations & Supply Chain Management (3 cr)

Principles of Accounting6

Select a minimum of 6 hrs from:

ACCT 201 Introductory Accounting I or ACCT 201H Honors: Introductory Accounting I (3 cr)

ACCT 202 Introductory Accounting II or ACCT 202H Honors: Introductory Accounting II (3 cr)

Other Business Courses

MNGT 475 Business Policies & Strategies (3 cr)

Electives

As noted with the MPA and/or CPA, students may choose to take elective course work required for the degree in the course options suggested.

See College Degree Requirements—Electives for additional options/restrictions regarding elective credit for the degree.

ADDITIONAL MAJOR REQUIREMENTS

Prerequisite Requirements/Rules

Enrollment in many of the accounting courses requires certain grades in prerequisite courses as well as enrollment in a sequenced order. Refer to course descriptions for prerequisite requirements.

Grade Rules

C- and D Grades

Grades of C or better are required in accounting courses which serve as prerequisites for upper-level accounting courses unless special permission is given by the director of the School of Accountancy.

Pass/No Pass Limits

No accounting courses can be taken on a Pass/No Pass basis with the exception of ACCT 399.

Course Level Requirement

Upper-level accounting course work (300/400-level) must be taken at UNL (i.e. may not transfer in 300/400-level accounting courses from another institution without prior permission).

All 800- and 900-level courses are open to graduate students; some 800-level courses may be taken by undergraduate students with permission.

REQUIREMENTS FOR MINOR OFFERED BY DEPARTMENT

The accounting minor is available to College of Business Administration students only. The college requires that 75% of the course work will be completed at UNL.

Accounting course work used for this minor cannot be double counted toward the business core foundation, intermediate or advanced-major degree requirements, for another major (except as noted for finance majors, nor any other business minor requirements.

To fulfill the requirements for an accounting minor, students must complete 12 graded hours of accounting course work beyond accounting principles to include the following (to be taken for a grade [no Pass/No Pass]):

ACCT 308 Managerial Accounting

ACCT 309 Accounting Systems

ACCT 313 Intermediate Accounting I

ACCT 314 Intermediate Accounting II or ACCT 412 Federal Tax Accounting

Finance majors may want to consider an accounting minor as course work for the finance major in the general finance option and CFA® investments option allows for a double counting of ACCT 308, ACCT 313, and ACCT 314. Double counting availability depends on the option selected.

COLLEGE REQUIREMENTS

College Admission

College Admission

The entrance requirements for the College of Business Administration are the same as the UNL General Admission Requirements.

Admission Deficiencies/Removal of Deficiencies

  • Students admitted to the College of Business Administration with core course deficiencies will be advised to remove these deficiencies according to the Office of Admissions’ Removal of Core Course Admission Deficiency guidelines.
  • College-level course work taken to remove deficiencies MAY NOT be used to meet degree requirements in CBA.

College Degree Requirements

Professional Enhancement Program (PrEP) (4 hours)

Designed to develop professional,confident and polished students for lifelongcareer success, the PrEP program consists of four required one hour courses. These courses are labeled BSAD 111, BSAD 222, BSAD 333, BSAD 444 and are offered across the four year curriculum. Raikes students complete this requirement as a part of their other courses.

College General Education Requirements

The curriculum requirements for the College consist of course work in three areas.

All course work (except electives and where otherwise noted) must be taken for a grade.

The three areas include the following:

Non-Business Requirements (NBR)

– which consist primarily of College and University ACE (Achievement-Centered Education) course work

Business Core

– Foundation (BCF), which also includes ACE 6 & 8

– Intermediate (BCI)

– Advanced-Major (BCA-M)

– Advanced-Capstone (BCA-C), (ACE 10)

Electives

Non-Business Requirements (NBR)

(Most of the ACE requirements)

  • Eight Courses (normally 24-26 hours)
  • All students in the College of Business Administration will take the following non-business courses (unless otherwise noted).
  • While NBR 1, 2, 7 and 8 identify specific ACE options to choose from or identify an ACE course specifically required for the College, NBR 3, 4, 5, and 6 allow for students to select courses according to their personal interests (and meet ACE 4, 5, 7, and 9).
  • Most students will take course work to fulfill these requirements during the freshman/sophomore year. However, if hours are still needed during the junior/senior year, there may also be options to ‘double count’ course work for NBR 3 (ACE 4) and/or NBR 6 (ACE 9) toward the major (BCA-M) or a minor. This is likely to be of most benefit to ‘transfer-in students’ due to the nature of the program and when ACE requirements are traditionally taken.
  • All course work for NBR must be taken for a grade.

NBR 1: Written Communication (ACE 1)

Choose ONE of the following:

ENGL 101 Writing: Rhetoric & Reading

ENGL 150 Writing: Rhetoric as Inquiry

ENGL 151 Writing: Rhetoric as Argument

Students should refer to the course descriptions to select the one course best suited to individual interests. While several communication courses can be selected to fulfill the university ACE 1 outcome, one of the above is a specific requirement for the College of Business Administration and will fulfill both requirements with one course.

NBR 2: Mathematical, Computational, Statistical or Formal Reasoning Skills (ACE 3)

Choose ONE of the following:

MATH 104 Applied Calculus (3 cr)

MATH 106 Calculus I (5 cr)

Any advanced calculus course above the 106 level

Notes regarding the selection of course work for NBR 2 (ACE 3):

  • Credit cannot be given for both MATH 104 and MATH 106. Students must determine the appropriate course early in their program.
  • A first semester student’s score on the Math Placement Exam will determine eligibility for MATH 104 or 106. The student should select between these classes based on the following sets of circumstances.
  • Actuarial Science majors MUST take MATH 106 (or a higher-level calculus).
  • Actuarial science majors will also take MATH 107 (4 cr) and MATH 208 (4 cr) and CSCE 101 & CSCE 101L (4 cr).
  • RAIKES students MUST take MATH 106 (or a higher-level calculus)
  • MATH 106 (or higher calculus) is strongly encouraged for those students considering graduate school.
  • While several courses can be selected to fulfill the university ACE 3 outcome, one of the above is a specific requirement for the College of Business Administration and will fulfill both requirements with one course.
Math Placement Exam (MPE)

Students admitted to the College of Business Administration are required to take a Math Placement Examination prior to enrolling in the college math requirement of MATH 104 or MATH 106 (or higher math).

  • The results of this examination determine which math course students will enroll in their first semester on campus.
  • Students lacking sufficient high school preparation in math may need to enroll in equivalent high school preparatory courses, as will be determined by the MPE.
  • Preparatory courses should be taken as soon as possible to avoid future sequencing problems.
  • Additional information about the exam can be found at www.math.unl.edu.

Whether required to enroll in preparation course work first, as indicated on the MPE (MATH 100A, MATH 101 and/or MATH 103), or in one of the required courses, it is critical to begin MATH the first semester on campus.

NBR 3: The Study of Scientific Methods and Knowledge of the Natural and Physical World (ACE 4)

Choose one course from ACE 4 Certified Courses. (Course credit will vary between 3-4 credit hours.)

NBR 4: Study of Humanities (ACE 5)

Choose one course from ACE 5 Certified Courses.

NBR 5: Study of the Arts to Understand Their Context (ACE 7)

Choose one course from ACE 7 Certified Courses.

NBR 6: Global Awareness or Knowledge of Human Diversity Through Analysis of an Issue (ACE 9)

Choose one course from ACE 9 Certified Courses.

Students enrolling for their first semester with junior standing (or more), will see that the list of approved courses includes a few business courses. While this section is labeled “non-business requirements,” students may elect to enroll in one of the business courses to fulfill the ACE 9 requirement as long as prerequisites are completed (which are generally reserved for juniors or seniors). Work closely with your adviser to bring this to their attention and to question how this course may potentially satisfy other degree program requirements, including the major. The options include:

  • ACTS majors – must complete an International Business Course as part of the degree requirements. Actuarial science majors may choose to take ECON 321 International Economics to fulfill the IBCR as well as the global awareness requirement (NBR 6–ACE 9).
  • ABUS majors – AECN 346, AECN 367, AECN 420, AECN 425, AGRI 282, ENSC 110, HORT 200, may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major.
  • BSAD majors – ECON 321, MNGT 365, MNGT 414 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major. (ECON 321 and MNGT 414 are also IBCR course options.)
  • ECON majors – ECON 321 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major. (ECON 321 is also an IBCR option.)
  • IBUS majors – ECON 321 or MNGT 414 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) as well as a requirement for the major. (Both are also IBCR options.)
  • MNGT majors – MNGT 365, MNGT 414 may be taken to fulfill the global awareness requirement (NBR 6–ACE 9) and may be able to fulfill a requirement for the major depending on the option selected. (MNGT 414 is also an IBCR option.)
  • An alternative to the above options is allowance of the course to count for NBR 6–ACE 9 and the associated minor—but only one or the other (major OR minor).

In any of the above instances where a double counting is an option, only 3 hours of credit are awarded; student will still need to meet the 120 hours for graduation.

NBR 7: Business Communication (ACE 1)

JGEN 220 Business Communication Strategies

  • This is a business writing course with sophomore standing with 3 hours of composition as a prerequisite. While it is also an ACE 1 course, as is ENGL, BOTH ENGL and JGEN are specific requirements for the College of Business Administration.
  • RAIKES students will complete RAIK 287H and RAIK 288H instead of JGEN 220.

NBR 8: Oral Communication Skills (ACE 2)

MRKT 257 Sales Communication

Or

COMM 286 Business & Professional Communication

  • Due to the importance of this course to the business curriculum, the college recommends taking this course on campus.
  • Sophomore standing is a prerequisite to enroll in this oral business speaking class; and while several other courses may be selected to fulfill the university ACE 2 requirement, COMM 286 or MRKT 257 is a specific requirement for the College of Business Administration.
  • RAIKES students will complete RAIK 187H and RAIK 188H instead of COMM 286.

NOTE: In the selection of course work for any of the above NBR’s, prerequisites, when stated anywhere in this bulletin, means course work MUST BE COMPLETED to enroll in the class. Concurrent enrollment in any identified prerequisite(s) is NOT permitted unless so indicated in the course description.

Business Core – Four Sections (approximately 56-69 hours)

  • Business Core Foundation (BCF) – 18 hours (1 hour not applicable toward 120 hours)
  • Business Core Intermediate (BCI) – 20 hours
  • Business Core Advanced–Major (BCA-M) (hours vary from 18-33 hrs)
  • Business Core Advanced–Capstone (BCA-C) (3 hours + 0 hour assessment)

The foundation and intermediate courses are designed to expose students to the various business disciplines. The advanced courses are those courses identified for each of the nine majors, and the capstone course is taken the final semester of the program. All course work for the Business Core (except where noted differently), must be taken for a grade.

Business Core Foundation (BCF) – Eight Courses (18 hours)

All students in the College of Business Administration will take the following courses (unless otherwise noted).

BCF 1–BSAD 111 Professional Enhancement I (1 hr)
  • 1-credit-hour course (offered Pass/No Pass only).
  • Required of all new freshmen.
  • An active exploration, examination, and pursuit of fundamental concepts and principles of leadership development and how they relate to all fields within business administration. Also covered is a broad orientation to all domains of business administration, including activities, assignments, and exercises.
  • Take this course as a freshman (preferably first semester).
  • BSAD 111 is waived for Chancellor’s Leadership, Raikes, and transfer students who have completed 27 hours.
BCF 2–BSAD 150 Business Computer Applications (1 hr)
  • 1-credit-hour course (offered Pass/No Pass only).
  • Hour not applicable toward 120 hours for degree.
  • Take second semester of freshman year OR first semester of sophomore year.
  • Required basic-skills computer course, use Access, Microsoft Word, PowerPoint, and Excel; students will complete group projects and group tests.
  • Advanced computer applications students may wish to “test out” via the Credit by Exam option instead of taking the class. Refer to the BSAD 150 website for additional information.
  • RAIKES students do not need to complete this requirement.
BCF 3–ACCT 201 and ACCT 202 Introductory Accounting I & II (3 hrs ea)

ACCT 201 Introductory Accounting I

  • Sequential; take ACCT 201 first
  • Prerequisite: Sophomore standing, 2.5 cumulative GPA; or freshman standing with completion of MATH 104 with a grade of C or better, and a 2.5 cumulative GPA earned in 14 hours of UNL credit

ACCT 202 Introductory Accounting II

  • Sequential; take ACCT 202 following completion of ACCT 201
  • Prerequisite: Sophomore standing; grade of C or better in ACCT 201; 2.5 cumulative GPA
  • Grade of C or better in ACCT 202 is required to enroll in upper-level ACCT classes
BCF 4–ECON 211 and ECON 212 Principles of Macro & Microeconomics (ACE 8/6) (3 hrs ea)

ECON 211 Principles of Macroeconomics

ECON 212 Principles of Microeconomics

  • Same as above
BCF 5–ECON 215 Statistics (ACE 3) (3 hrs)
BCF 6–BSAD 222 Professional Enhancement II (1 hr)
  • 1-credit-hour course (offered Pass/No Pass only)
  • Prerequisites: Majors in College of Business Administration; Sophomore standing; 2.5 GPA.
  • Take this course as a sophomore.

Business Core Intermediate (BCI) – Eight Courses (20 hours)

  • Prerequisites for the BCI courses include MATH (NBR2), ACCT 201, ACCT 202, ECON 211, ECON 212, ECON 215 and a 2.5 GPA
  • Required of all business students regardless of major (except where noted under individual courses)
  • RAIKES students will take RAIK 281H and RAIK 381H in place of FINA 361, MNGT 331/SCMS 331, and SCMS 350. They will also take RAIK 341H in place of MRKT 341.
  • In addition to differences noted above, RAIKES students will also complete:
  • Design Studio courses: RAIK 301H, RAIK 302H, RAIK 401H, and RAIK 402H
  • Computer science electives: 6 hrs from the following: CSCE 378, CSCE 475, CSCE 476, RAIK 384H (which may be taken Pass/No Pass)
  • Enrollment in BCI normally occurs during the sophomore and junior year
  • All course work must be taken for a grade
  • Sequence with the following recommendations/restrictions:
  • Plan complete sequence of intentions to take BCI (and necessary prerequisites) to remain on schedule for graduation
  • The management courses are all different; while they can be taken in the same semester, many students choose one or two for each semester.
  • Enroll in courses most applicable to major as soon as possible, particularly MRKT or FINA, to stay on sequence for major.
  • There are exceptions to these requirements for specific majors (ACCT, MRKT, ACTS). Please note those exceptions under the courses.
  • If transferring, a maximum of 3 hours may apply with further restrictions on applicability to not exceed the 75% rule.
  • See the links for each course to know the specific prerequisites and course descriptions.
BCI 1–BLAW 371 Legal Environment or BLAW 372 Business Law (3 hrs)

BLAW 371 Legal Enironment

OR

BLAW 372 Business Law (Accounting majors must take BLAW 372.)

BCI 2 – SCMS 350/MNGT 350 Introduction to Management Information Systems or MRKT 350 Introduction to Marketing Information Systems
BCI 3 – FINA 361 Finance (3 hrs)
BCI 4 – MRKT 341 Marketing (3 hrs)
BCI 5 – MNGT 331/SCMS 331 Operations & Supply Chain Management (3 hrs)
BCI 6 – MNGT 360 Managing Behavior in Organizations (ACE 6) (3 hrs)
Professional Enhancement Program – Upper level
PrEP–BSAD 333 Professional Enhancement III (1 hr)
  • 1-credit-hour course (offered Pass/No Pass only).
  • Prerequisites: Majors in College of Business Administration; 2.5 GPA; BSAD 222.
  • Take this course as a junior (preferably first semester).
PrEP–BSAD 444 Professional Enhancement IV (1 hr)
  • 1-credit-hour course (offered Pass/No Pass only).
  • Prerequisites: Majors in College of Business Administration; 2.5 GPA; BSAD 333 or by permission.
  • Take this course as a senior (preferably first semester) or junior (preferably second semester).

Business Core Advanced-Major (BCA-M) – (18-36 hours)

Students may pursue and reference specific major requirements by clicking on the major: accounting, actuarial science, agribusiness, business administration, economics, finance, international business, management, marketing, or suppy chain management.

  • Course work for the major requires completion of specific, required courses of the department, along with other guidelines.
  • Refer to the major page for a listing of requirements.
  • Careful and advanced planning is necessary as some courses for the major may not necessarily be available every semester (particularly summer).
  • ALL course work for the major must be taken for a grade (no Pass/No Pass).
  • Students may be able to take their International Business Course Requirement (IBCR) as part of their major.
  • Although a 2.5 GPA may not be required to take these courses, a 2.5 is required to apply for graduation; thus, students are expected to maintain this level throughout their collegiate career.
  • Sequencing of classes is critical, particularly for agribusiness, actuarial science, and international business; plan the major courses well in advance of enrollment.
  • By this point in time, the curriculum was designed for ACE (except ACE 10) to have been completed through other course work. If missing an ACE 4 or 9, there may be options through the major to fulfill both requirements.
  • A maximum of 3 hours of course work may transfer if the 75% rule has not been exceeded. Further restrictions may apply.

Business Core Advanced-Capstone (BCA-C) – Two Courses (3 hours)

BCA-C 1 – MNGT 475 Business Policies & Strategies (ACE 10) (3 hrs)
  • Reserved for graduating seniors, this course requires the Business Core Foundation (BCF) and Intermediate (BCI) course work to be completed for enrollment.
  • A capstone course integrating business concepts covered throughout the program.
  • Course MUST be taken at UNL and taken for a grade (no Pass/No Pass).
BCA-C 2 – BSAD 98 Senior Assessment (0 hrs)
  • A 0 credit-hour seminar required of ALL CBA graduating seniors.
  • Taught via Blackboard – all components must be completed to a satisfactory level to graduate.
  • Major Field Test required as part of assessment, which must be passed to graduate.

Electives – Hours vary to meet 120 hour minimum to graduate

Electives round out the rest of the 120 hour curriculum where students have the option to choose courses toward a second major, a dual degree, a minor (or two); or, students can simply select courses of personal interest.

  • Some hours may need to be additional business course work (to meet the requirement that 60 hours of course work be in business). This requirement will vary by major.
  • There may be a need to enroll in an international business course requirement (IBCR) if not taken as part of the major or for the business elective(s) requirement.
  • A minimum of 12 hours of 300/400 upper-level course work beyond the business core is required for most majors to ensure depth is achieved through enrollment in elective hours. See 300/400-level Elective Requirement below for additional information.
  • In addition to the Foundation, leadership, and computer science foundation courses listed earlier, RAIKES students will also complete the following courses as part of the degree requirements:
  • Raikes Design Studio Courses (must be taken for a grade):
  • RAIK 301H, RAIK 302H, RAIK 401H, RAIK 402H (ACE 10)
  • Raikes Computer Science Electives – Choose 6 hours from: CSCE 378, CSCE 475, CSCE 476 or RAIK 384H (can be taken Pass/No Pass)
  • If not completed through the other area requirements, any remaining ACE requirements will need to be completed as required electives.
  • In a 21-hour major, students will average 32 hours of elective credit; 2nd major options and/or minors may be appropriate to consider for elective hours.

Other Requirements

International Business Course Requirement (IBCR)

  • The international business course requirement (IBCR) is to broaden the student’s international perspective.
  • Each student, excluding accounting majors, must include one course which emphasizes an international perspective.
  • Actuarial Science majors are encouraged to take FINA 450 if they have not met this requirement with completion of NBR 6 – ACE 9 with ECON 321 or MNGT 414.
  • The IBCR must be taken for a grade.

The course must be chosen from the following approved list of International Business Course Requirement (IBCR) courses. Many of these courses have prerequisites. Some are restricted for education abroad and others may only be offered once a year. Thus, you are advised to plan ahead in scheduling this requirement into your program.

IBCR Courses

BSAD 491 International Studies in Business and Economics (1-15 hrs)

  • Available only to students studying abroad for which there is no UNL equivalent course.
  • Available also for the Senshu, Japan, CIMBA Italy, and for the China Education Abroad Programs.
  • Senshu program students may apply 3 hours towards electives in the FINA, MNGT, or MRKT major; 6 hours applicable for BSAD or IBUS major/minor.
  • BSAD 491 credit from any other study abroad program should be based on course topics directly associated with a specific major in MNGT, MRKT or FINA, and may need department consent. Students should visit with an academic adviser for assistance.

ECON 321 Introduction to International Economics (If not completed at this point, MNGT 414 may double count for ACE 9.)

ECON 421 International Trade (credit cannot be earned in both ECON 421 and AECN 420)

ECON 422 International Finance

ECON 423 Economics of the Less Developed Countries

ECON 466 & ECON 467 Pro-Seminar in International Relations I & II (Credit option for students participating in the Nebraska at Oxford Program.)

FINA 450 International Financial Management

MNGT 414 Leadership in a Global Context (If not completed at this point, MNGT 414 may double count for ACE 9.)

MNGT 459/SCMS 459 Global Information Systems

MRKT 453 International Marketing (prerequisite requires completion of 6 hours of MRKT course work)

SCMS 439 Global Sourcing & Distribution

Although the following courses may also be used to fulfill requirements in the international business major/minor/IBCR, students should be aware that they are not necessarily offered on a consistent basis.

ECON 322 Introduction to Development Economics (credit cannot be earned in both ECON 322 and AECN 367)

ECON 323 The Economic Development of Latin America

ECON 388 Comparative Economics Systems

ECON 440 Regional Development

ECON 487 Economies in Transition

If planned carefully, the IBCR course can count in two places. It is not an extra 3 hours of credit, but rather, is 3 hours embedded within other requirements. If selected carefully, it can also count for 3 hours of credit in the major (i.e. MRKT 453 counts for MRKT elective in MRKT major and would count for the IBCR; FINA 450 counts for FINA elective in FINA major and would fulfill the IBCR as well; etc.). On the other hand, if course work for the major is already determined by personal choices, the IBCR can count in electives, and more specifically, for one of the ‘business’ electives needed for most majors.

300/400 Upper-level Requirement

As part of the degree requirements, all students must complete 12 hours of 300/400 level course work.

This can be business or non-business course work.

  • Business course work from the Business Core Intermediate (BCI), Business Core Advanced-Major (FIRST Major) or Business Core Advanced-Capstone may NOT be used to fulfill this requirement with exceptions noted below:
  • If more than 21 hours of course work for the major are taken at the 300/400-level and of those hours, course work is not being double counted toward the NBR and major, the additional 300/400-level hours can be used to fulfill the 300/400-level requirement. You will need to consult your Degree Audit to determine your requirements.
  • BSAD majors will complete a 24 hour major and only need to complete 9 upper level hours.
  • FINA majors, will take between 24 and 30 hours for their major; consult the major section in this document or your Degree Audit to determine how many hours will double count for this requirement. This will depend on which option you select for the major.
  • Actuarial science, agribusiness majors, international business majors and RAIKES students do not need to meet this requirement due to the additional hours at the 300/400 level required for the major/program.
  • Business Core Advanced-Major course work used for a SECOND major (if picked), or course work selected for a minor MAY count.
  • Non-business course work (NBR) taken at the 300/400 level may be double counted to fulfill this requirement if it is not being used to double count for the 1st major.
  • No course may be taken on a Pass/No Pass basis unless it is 398/399 credit. Only 3 hours of 398/399 is allowed for this requirement.

Business Course/Business Elective Hours

Sixty (60) hours of business courses are required for the BSBA degree.

The required hours WILL VARY BY MAJOR, dependent on how requirements have been accepted and/or completed throughout the previous components of the program. While GENERAL MINIMUM guidelines by major are noted below, My Degree Audit will specify minimum business credit hour expectations for each student. You will generally see this addressed under the ELECTIVE section (BUSINESS ELECTIVES) on My Degree Audit.

  • ACCT, ECON, MRKT majors – 3 hours
  • BSAD – no additional business course work as your major consists of 24 hours of business course work
  • ACTS – no additional business course work as your major consists of 28 hours of business course work.
  • FINA – no additional business course work as your major consists of 24-28 hours of business course work. UNLESS you select AECN 495A under the Banking and Financial Institutions options, and then you will need 3 hours of business electives.
  • ABUS and RAIK – no additional business course work required due to intent of major as being ‘business-related’ course work.
  • Additional hours may be required if there is a variation in hours for NBR, BCF, BCI or BCA, or if there is a violation of the 75% rule, the 15 hour rule, etc.

Course work must be taken for a grade except for 398/399 options where grades are generally not permitted

Foreign Languages/Language Requirement

Other than meeting the minimum requirement for admission to the University, the College does not require any additional work in foreign languages except for the international business major. Students, however, are always encouraged to take language courses.

Minimum Hours Required for Graduation

A minimum of 120 semester hours of credit is required for graduation; more may be necessary if specific degree requirements have not yet been completed. Most students will graduate with 121 hours as BSAD 150 is not applicable toward degree requirements.

Grade Rules

C- and D Grades

While students may earn grades of C- or D, there are restrictions and recommendations for such grades and further enrollment options:

  • Grade of C or higher in ACCT 201 required to enroll in ACCT 202.
  • Grade of C or higher in ACCT 202 required to enroll in any 300/400-level ACCT course.
  • Grade of C or higher required in other departmental higher-level sequencing courses (i.e. MATH 101 to take MATH 104, etc.). See course descriptions to determine enrollment restrictions.
  • Minimum 2.5 cumulative GPA required to enroll in many business courses.
  • ACCT 201, ACCT 202, ECON 215, FINA 361, BLAW 371, BLAW 372, MNGT 331, MNGT 350/SCMS 350, MNGT 360, MNGT 475, MRKT 341, MRKT 350
  • Grades of C- or lower can be removed by retaking the course at UNL or within the University system (UNK, UNO).
  • Grades of C or better are required to transfer courses from other institutions.
  • Academic bankruptcy options may be considered for students who have one or two semesters of poor performance.

Pass/No Pass Limits

The Pass/No Pass option is designed for students who want to study areas or topics in which they may have minimum preparation. If used for this purpose, the option can enrich the student’s academic experience without lowering the student’s grade point average. Several restrictions apply when considering the Pass/No Pass option:

  • BSAD 111 and BSAD 150 are offered only as Pass/No Pass. Both are required and BSAD 150 does not count toward the 120 hours required for the degree
  • Students may apply no more than 6 hours of elective credit using the Pass/No Pass option (excludes BSAD 111, BSAD 150, BSAD 222, BSAD 333, BSAD 444).
  • No student in any College enrolled at the University of Nebraska–Lincoln may take business courses in the College of Business Administration using the Pass/No Pass option.
  • College of Business Administration students may NOT take course work to satisfy ACE requirements, the International Business Course Requirement (IBCR), nor any required business course work, including the major and minor, using the Pass/No Pass option.
  • Students majoring in actuarial science through the College of Business Administration may NOT take any math, actuarial science, or required courses using the Pass/No Pass option.
  • Students taking courses to fulfill the requirements of a minor in an area of study outside the College of Business Administration are subject to CBA rules restricting use of the Pass/No Pass option if courses in their minor are used to meet ACE or any college-specific requirements.
  • Students seeking any minor outside the College should verify rules applying to minimum grade expectations and Pass/No Pass options with the adviser for their minor as additional restrictions may apply and they often vary.
  • Students from UNO/UNK/UNMC and from other institutions are subject to the same restrictions listed here of UNL students.

Exceptions to the above rules are limited to the following and no other exceptions will be made.

  • An independent study course (398, 399) may be taken in the College of Business Administration using the Pass/No Pass option with the permission of the instructor and the department chair but College of Business Administration students who qualify for this exception may use the independent study course (398, 399) only as elective credit.
  • Advanced Placement grades of P and Credit By Exam grades of P will be accepted to fulfill degree requirements (with the exception of BSAD 150). These hours will not count against the 6-hour-maximum hours permitted.
  • Students who travel abroad and return with “credit” rather than grades from the institution where they studied may use P grades to fulfill degree requirements. These hours will not count against the 9-hour-maximum number of hours permitted.

GPA Requirements

A 2.5 cumulative grade point average is required to apply for graduation, as well as a requirement for enrollment in ACCT 201 and ACCT 202, ECON 215, BLAW 371 and BLAW 372, FINA 361, MNGT 331, MNGT 360, MNGT 475, MNGT 350/SCMS 350 or MRKT 350, and MRKT 341. In some instances, a specific grade is required in certain courses to continue with upper-level course work.

Transfer Credit Rules

See Maximum/Minimum hour restrictions under Course Exclusions and Restrictions

Course Level Requirements (Hour Requirement 300+)

In addition to the Business Core Intermediate and Business Core Advanced and Business Course Advanced Capstone requirements, business students must complete an additional 12 hours of 300/400-level course work in their program (not required for ACTS majors and RAIKES students). Students generally fulfill this requirement through their electives, but there may be a few upper-class students who can fulfill the requirement with the ACE course requirements. Twelve hours is based on a 21 hour major. The number is adjusted when there are larger majors.

Residency

  • At least 30 of the last 36 hours of credit must be registered for and completed in residence at the University of Nebraska-Lincoln.
  • Students electing to study abroad in their final semester are exempted for the hours earned abroad, but no additional hours may be transferred in the last 36 hours. This exemption requires filing a written appeal in the Undergraduate Programs office.

ACE Requirements

All students must fulfill the Achievement Centered Education (ACE) requirements. Information about the ACE program may be viewed at ace.unl.edu. Students may also use the Bulletin’s course search facility to search for ACE groups. Example: Enter ACE one in the search to generate a list of all possible ACE 1 courses.

ACE Achievement-Centered Education—Ten Courses (normally 30 hours)

This is the university’s innovative, outcomes-focused general education component designed to enhance the undergraduate experience by providing broad exposure to multiple disciplines, complementing the major and helping students develop important reasoning, inquiry, and civic capacities.

Important rules to remember when selecting course work to meet this requirement:

  • There are 10 ACE Student Learning Outcomes (SLO) and at least one course, equivalent to 3 credit hours, must be taken for each of the 10 SLO’s.
  • Up to three ACE Student Learning Outcomes (SLO), 4-10, may be satisfied by work in one subject area;
  • ACE SLO’s must be satisfied by work in at least three subject areas;
  • No ACE course may satisfy more than one ACE SLO in a student’s program;
  • If an ACE course addresses two ACE SLO’s, the student decides which one of the two outcomes the course will satisfy in that student’s program. (My Degree Audit will make an automatic decision based on first course taken; first SLO needed.)
  • As part of the college requirements of non-business and business courses, many courses will also work for ACE. Students should carefully review required course work with ACE options to make the best use of courses to fulfill both degree requirements as well as UNL ACE requirements.

Bulletin Rule

Students (including transfer students) must follow the Undergraduate Bulletin in effect when they enroll in the College of Business Administration. Students who leave the college and return or those applying for ‘readmission’ to the College are subject to requirements in place at the time of their re-enrollment in the College.