University of Nebraska at Kearney
College of Business and Technology

1994-96 UNK Undergraduate Catalog


Department of Accounting/Finance


Business Administration Major

Business Administration Comprehensive Option - Bachelor of Science Degree
(Select One Emphasis, Two Emphases Maximum)
Accounting Emphasis,
Finance Emphasis
Real Estate Emphasis
For additional areas of emphasis see Department of Business Administration/Education and Department of Management/Marketing.

A. General Studies Program - 45 Credit Hours
ECON 270GS, ECON 271GS, MATH 120GS or MATH 123GS (9 hours) can be used to satisfy General Studies and Business Core requirements, but credit hours earned are not counted twice.
B. Business Administration Comprehensive Major:
Required Courses - 49 Credit Hours
Emphasis Courses - 18-30 Credit Hours
C. Electives - General-------
TOTAL - 125 Credit Hours
(Graduation Requirement: 2.5 GPA minimum accum. in Comprehensive Major)

Required Courses: 49 Credit Hours
Supporting Courses
(Req: 2.0 GPA min. accum. in these courses)
MATH 120Finite Math or
MATH 123Applied Calculus - 3
ECON 270GS Principles of Economics, Macroeconomics - 3
ECON 271GS Principles of Economics, Microeconomics - 3

Division I Core (Req: 2.0 GPA min. accum. in these courses)
BMGT 233 Business Statistics - 3
BACC 250 Beginning Accounting I - 3
BACC 251 Beginning Accounting II - 3
BMIS 281 Business Computer Systems - 4

Division II Core
(Req: Support Courses Completed and Division I Courses in Progress or Completed)
BFIN 308 Principles of Finance - 3
BACC 311 Business Law - 3
BSAD 320 Business Communications - 3
BMKT 300 Marketing - 3
BMGT 301 Principles of Management - 3
BMGT 455 Organizational Behavior - or
BMGT 414 * Production Management - 3
BMGT 493 Social Responsibilities of Business: Issues and Ethics - 3
BMGT 495 Administrative Strategy and Policy - 3
ECON(Any 300-400 Level Economics Course) - 3
*Students with an Accounting and /or Finance Emphasis
are required to take BMGT 414.

Accounting Emphasis - 30 Credit Hours

Required Courses: 21 Credit Hours
BACC 350 Intermediate Accounting I - 3
BACC 351 Intermediate Accounting II - 3
BACC 352 Cost Accounting - 3
BACC 391 Accounting Information Systems - 3
BACC 451 Tax Accounting - 3
BACC 453 Advanced Accounting I - 3
BACC 470 Auditing - 3

Electives (3 courses required): 9 Credit Hours
BACC 463 Advanced Cost Accounting - 3
BACC 452 Advanced Tax Accounting - 3
BACC 454 Advanced Accounting II - 3
BACC 465 Governmental/Non-Profit Accounting - 3
BACC 471 Advanced Auditing - 3
BACC 312 Commercial Law - 3
BFIN 475 Short-Term Financial Management - 3

Finance Emphasis - 21 Credit Hours

Required Courses - 15 Credit Hours
BFIN 408 Corporate Finance - 3
BFIN 422 Financial Institutions - 3
BFIN 475 Short-Term Financial Management - 3
BFIN 480 Investments - 3
BFIN 482 Case Studies in Financial Management - 3

Electives: Plan I or Plan II - 6 Credit Hours
Plan I:
BACC 350 Intermediate Accounting I - 3
BACC 351 Intermediate Accounting II - 3
OR
Plan II:
BACC 352 Cost Accounting - 3
BACC 463 Advanced Cost Accounting - 3

Real Estate Emphasis - 18 Credit Hours

Required Course - 3 Credit Hours
BFIN 344Real Estate Principles - 3

Electives (5 courses) - 15 Credit Hours
BFIN 345 Real Estate Brokerage - 3
BFIN 445 Real Estate Finance - 3
BFIN 446 Real Estate Appraisal - 3
BFIN 447 Real Estate Law - 3
BFIN 448 Real Estate Property Management - 3
BFIN 449 Real Estate Investments - 3

The above courses are approved by the Nebraska Real Estate Commission as satisfying the various educational requirements needed prior to taking the salesperson's or the broker's license examination. (Students are encouraged to consult their advisor regarding recommended elective courses in support areas related to real estate: ITEC 240 Construction Planning & Design.)


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10-3-95