Program Overview

The Bachelor of Business Administration in accounting degree provides students a practice-based education that prepares them for careers in public accounting, finance, business and government. The 120-hour, accredited online program fulfills all of the requirements to sit for the Arkansas CPA exam. Candidates who successfully complete the CPA examination must complete 150 semester hours to be licensed.

Further details on UA Little Rock course offerings and their application to CPA exam requirements can be found at the department’s website. Information about the requirements to sit for the CPA Exam in Arkansas is available from the Arkansas State Board of Public Accountancy.

Printer-friendly version (PDF) | Undergraduate Catalog

University Standard Core Courses (18-21 hours)

Officer working on process business at office.

First Year Experience

Choose 3 hours

College of Business students may take BSAD 1100 for equivalent.

Officer working on process business at office.

Helps students reach their educational objectives. Interactive instructional methods promote the development of critical thinking skills and positive educational values. Students 1) complete a personal assessment to enha...

Details
PEAW 1300 First Year Colloquium

3 credit hours

Officer working on process business at office.

Communication – Written

Choose 3 - 6 hours

(Select 1 set)
RHET 1311 AND RHET 1312
OR
RHET 1320 Honors Composition

Officer working on process business at office.

1311 - Prerequisite: A minimum ACT English score of 19, a minimum SAT I verbal score of 450, or RHET 0310, or RHET 0321. Practice in writing, with an emphasis on personal, expressive writing, as well as transactional wri...

Details
RHET 1311 Composition I

3 credit hours

Officer working on process business at office.

1312 - Prerequisite: RHET 1311 with a C or greater or equivalent. Those students required by state law to enroll in READ 0310 must successfully complete that course before enrolling in RHET 1312. Practice in writing, wit...

Details
RHET 1312 Composition II

3 credit hours

Officer working on process business at office.

For students with superior achievement in English. Fulfills first year composition core curriculum requirement. Admission by invitation. Three credit hours.

Details
RHET 1320 Honors Composition

3 credit hours

Officer working on process business at office.

Fine Arts

Choose 3 hours

(select 1)

Officer working on process business at office.

Recommended prerequisite: RHET 1311. Introduction to the creative process and history of art, vocabulary and descriptive terms used in the visual arts, and how to write about them. Attendance at arts events is required. ...

Details
ARHA 2305 Introduction to Visual Art

3 credit hours

Officer working on process business at office.

Recommended prerequisite: RHET 1311. Introduction to the creative process and history of music, vocabulary and descriptive terms used in the musical arts, and how to write about them. Attendance at arts events is require...

Details
MUHL 2305 Introduction to Music

3 credit hours

Officer working on process business at office.

A First Experience This course is designed for individuals considering majoring in theatre or dance. It serves as an introduction to the discipline, the profession, career options, and theatre as a “way of knowing.”

Details
THEA 2305 Introduction to Theatre and Dance

3 credit hours

Officer working on process business at office.

Basic elements of movies, the process of movie making, and the approaches to movie aesthetics and criticism. Assignments may include viewing motion pictures at local theatres. Three credit hours.

Details
MCOM 2306 Introduction to Motion Pictures

3 credit hours

Officer working on process business at office.

Humanities

Choose 3 hours

(select 1)

Officer working on process business at office.

Prerequisite: completion of the first year writing requirement. Study of selected texts reflecting various Western and non-Western literary heritages and traditions.

Details
ENGL 2337 World Literature

3 credit hours

Officer working on process business at office.

This course will examine myths from around the world, exploring how archetypal themes and motifs reflect shared moral, philosophic, and aesthetic concerns. An emphasis will be placed on how these myths are transmitted ac...

Details
ENGL 2339 Mythology

3 credit hours

Officer working on process business at office.

Prerequisite: RHET 1311. Study of selected texts reflecting a variety of ethical systems from Western and non-Western literary heritages and ethical traditions. Assigned works represent several national ethical literatur...

Details
PHIL 2320 Ethics and Society

3 credit hours

Officer working on process business at office.

Social Sciences

Choose 3 hours

(select 1)

PSYC 2300 is recommended for College of Business students.

Officer working on process business at office.

Prerequisite: RHET 1311 recommended. Examines the concept of culture, cultural processes, and anthropological theories. Topics include subsistence strategies, politics, religion, gender, ethnicity, economics, marriage, s...

Details
ANTH 2316 Cultural Anthropology

3 credit hours

Officer working on process business at office.

Basic understanding of legal and ethical foundations of criminal justice and the major components of the criminal justice system. Three credit hours. (ACTS Course Number CRJU 1023)

Details
CRJU 2300 Introduction to Criminal Justice

3 credit hours

Officer working on process business at office.

The wants of individuals and societies are unlimited, while the resources for satisfying these wants are limited. Consequently, choices have to be made. Economics is the science of choice. Survey of Economics introduces ...

Details
ECON 2301 Survey of Economics

3 credit hours

Officer working on process business at office.

Prerequisite: MATH 1302. The theory of the individual firm in the economy, cost and price determination, income distribution, and welfare economics. Three credit hours. (ACTS Course Number ECON 2203)

Details
ECON 2322 Principles of Microeconomics

3 credit hours

Officer working on process business at office.

The nature, distribution, and development of various cultural systems as they interact with each other and with their environment. A study is made of spatial patterns in the elements of culture, including population, rel...

Details
GEOG 2312 Introduction to Cultural Geography

3 credit hours

Officer working on process business at office.

Recommended prerequisite: RHET 1311. A cross-cultural, interdisciplinary analysis of gender. Includes examination of gender identity, social roles, and cultural symbolism in politics, economics, family, health, socializa...

Details
GNST 2300 Introduction to Gender Studies

3 credit hours

Officer working on process business at office.

Introduction to social science concepts as applied to political analysis. Analysis of individuals, groups, and society, particularly the study of social, economic, and political structures and behavior.

Details
POLS 2301 Introduction to Political Science

3 credit hours

Officer working on process business at office.

Prerequisite: RHET 1311. Focuses on development of the individual in the context of physical and social environments. Topics include the scientific method and its application to the study of the individual, the relations...

Details
PSYC 2300 Psychology and the Human Experience

3 credit hours

Officer working on process business at office.

Recommended: RHET 1311. Introduction to sociological concepts. Analysis of society, particularly the study of human organization. An overview of the theories and methods utilized in the discipline is provided and will be...

Details
SOCI 2300 Introduction to Sociology

3 credit hours

Officer working on process business at office.

History of Civilization

Choose 3 hours

(select 1)

Officer working on process business at office.

Recommended prerequisite: RHET 1311. The history of the world’s significant civilizations from their beginnings to approximately AD 1600: the development of integrated political, social, economic, religious, intellectu...

Details
HIST 1311 History of Civilization I

3 credit hours

Officer working on process business at office.

Recommended prerequisite: RHET 1311. The history of the world’s significant civilizations since approximately AD 1600: examination of the persistence of traditional civilizations and the changes in the world order due ...

Details
HIST 1312 History of Civilization II

3 credit hours

Officer working on process business at office.

U.S. History or Government

Choose 3 hours

(select 1)

Officer working on process business at office.

Description, analysis, and explanation of the major political, social, economic and diplomatic events through “Reconstruction.” Special attention is devoted to the cross-cultural development of three civilizations, N...

Details
HIST 2311 US History to 1877

3 credit hours

Officer working on process business at office.

Description, analysis, and explanation of the political, social, economic and diplomatic events to the present time. Special attention is devoted to the forces of Modernity and the impact of cultural pluralism on traditi...

Details
HIST 2312 US History since 1877

3 credit hours

College Core Courses (15 hours)

Officer working on process business at office.

Freshman Experience

Choose 1

Officer working on process business at office.

BSAD 1100 satisfies the university first-year experience requirement for business majors. The course provides an overview of business as a profession, including an introduction to frameworks for ethical decision making a...

Details
BSAD 1100 Business Perspectives

1 credit hours

Officer working on process business at office.

Science

Choose 8 hours

Officer working on process business at office.

A hands-on examination of the study of past and present human and nonhuman primates as biological organisms. Topics include human genetics, variation and osteology, nonhuman primate taxonomy and behavior, forensic anthro...

Details
ANTH 1415 Physical Anthropology

3 credit hours

Officer working on process business at office.

1301 - Study of the process of science by which knowledge about our place in the cosmos is obtained. Examples of possible observations and the inferences drawn from them. 1101 - Prerequisite or corequisite: ASTR 1301 or ...

Details
ASTR 1301/1101 Introduction to Astronomy and Lab

4 credit hours

Officer working on process business at office.

Evolutionary, ecological, and environmental interrelationships among organisms. Basic biological principles and modern technology form the basis for inquiry and debate.

Details
BIOL 1400 Evolutionary and Environmental Biology

3 credit hours

Officer working on process business at office.

The process of science, including observation, evaluation, and predictions, will be applied to the understanding of biological principles. Illustration of the methods of science in the study of major biological concepts,...

Details
BIOL 1401 Science of Biology

3 credit hours

Officer working on process business at office.

Prerequisites: BIOL 1400 or 1401, or 1411 and 1412, AND CHEM 1400 or 1402, or their equivalents. The morphology, physiology, and classification of microorganisms; the relationship of microorganisms to biotechnology, medi...

Details
BIOL 2401 Microbiology

3 credit hours

Officer working on process business at office.

1302 - An introduction to the science of geology, the geological view of the human environment, how geologists learn about Planet Earth, and how society and geology interact. 1102 - Prerequisite or corequisite: ERSC 1302...

Details
ERSC 1302/1102 Physical Geology and Lab

4 credit hours

Officer working on process business at office.

1303 - An introduction to the science of geology, how geologists have learned about the Earth using geologic time as a theme. 1103 - Prerequisite or corequisite: ERSC 1303. A laboratory course designed to accompany ERSC ...

Details
ERSC 1303/1103 Historical Geology and Lab

4 credit hours

Officer working on process business at office.

1304 - This is an introductory course environmental geology course that examines interactions between human beings and our changing planet, the affects of natural/geologic hazards on humans, and anthropogenic (human-caus...

Details
ERSC 1304/1104 Earth and the Environment and Lab

4 credit hours

Officer working on process business at office.

Mathematics

Choose 3 hours

Officer working on process business at office.

Prerequisite: A grade of C or greater in Math 0301 – Intermediate Algebra, a grade of AA, BA or CA in Math 0321 Pre-Core Mathematics, an equivalent transfer course, or an ACT Mathematics score of 21, or SAT Mathematics...

Details
MATH 1302 College Algebra

3 credit hours

Officer working on process business at office.

Prerequisite: a grade of C or greater in MATH 1302, an equivalent transfer course, or a suitable score on a mathematics placement test Corequisite with consent of instructor: MATH 1302.

Details
MATH 1303 Trigonometry

3 credit hours

Officer working on process business at office.

Prerequisite: a grade of C or greater in MATH 1302 or an equivalent transfer course or an ACT Mathematics score of 24. Not intended for mathematical science majors or minors.

Details
MATH 1311 Applied Calculus I

3 credit hours

Officer working on process business at office.

Prerequisite: a grade of C or greater in MATH 1302, an equivalent transfer course, or a suitable score on a mathematics placement test. Differential and integral calculus with applications to economics and management sci...

Details
MATH 1342 Business Calculus

3 credit hours

Officer working on process business at office.

The course includes concepts in​ ​algebra and trigonometry that are directly applicable to success​ ​in calculus such as functions, equations, trigonometric identities​ ​systems of equations and conic sectio...

Details
MATH 1401 Pre-calculus

3 credit hours

Officer working on process business at office.

Prerequisites: grades of C or greater in MATH 1302 and 1303, equivalent transfer courses, or a suitable score on a mathematics placement test. Limits and limit theorems, continuity, derivatives and the chain rule, implic...

Details
MATH 1451 Calculus I

3 credit hours

Officer working on process business at office.

Prerequisite: MATH 1302 or 1315 or 1321 or equivalent. Introduction to the fundamental ideas of statistics, including descriptive statistics, normal distributions, sampling experiments, tests of hypotheses, and elementar...

Details
STAT 2350 Introduction to Statistical Methods

3 credit hours

Officer working on process business at office.

Communications

Choose 3 hours

Officer working on process business at office.

This course helps students effectively deliver an oral presentation to an adult audience; listen to and critique objectively the oral presentations of others; effectively participate in one-to-one communication experienc...

Details
SPCH 1300 Speech Communication

3 credit hours

Required Courses (84-85 hours)

Officer working on process business at office.

General Business Courses

Choose 21 hours

Officer working on process business at office.

Prerequisite: MGMT 1310 or CPSC 1370 or equivalent, and MATH 1302. Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Principles of asset valuation...

Details
ACCT 2310 Principles of Accounting I

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 2310; MATH 1302; and MGMT 1310 or CPSC 1370 or equivalent. Note: A grade of C or higher is required in ACCT 2310 and ACCT 2330 to register in any higher level Accounting course. Continuation of ACCT 23...

Details
ACCT 2330 Principles of Accounting II

3 credit hours

Officer working on process business at office.

Prerequisite: MATH 1342 with grade of C or greater. An introduction to statistical methods from an economic and business perspective, including descriptive statistics, index numbers, probability theory as applied to stat...

Details
ECON 2310 Business Statistics I

3 credit hours

Officer working on process business at office.

Prerequisite: MATH 1302. The theory of the individual firm in the economy, cost and price determination, income distribution, and welfare economics. Three credit hours. (ACTS Course Number ECON 2203)

Details
ECON 2322 Principles of Microeconomics

3 credit hours

Officer working on process business at office.

Prerequisite: MATH 1302 and ECON 2322. The monetary system, macroeconomic analysis of income, employment, price level, business fluctuations, and elements of international trade. Three credit hours. (ACTS Course Number E...

Details
ECON 2323 Principles of Macroeconomics

3 credit hours

Officer working on process business at office.

Introduction to the American legal system. Provides a background of the legal environment as it pertains to profit and nonprofit organizations, along with ethical considerations and social and political influences as the...

Details
MKTG 2380 Legal Environment of Business

3 credit hours

Officer working on process business at office.

Prerequisite: a grade of C or greater in MATH 1302, an equivalent transfer course, or a suitable score on a mathematics placement test. Differential and integral calculus with applications to economics and management sci...

Details
MATH 1342 Business Calculus

3 credit hours

Officer working on process business at office.

Professional Business Studies Courses

Choose 28 hours

Officer working on process business at office.

Principles and techniques of professionalism for the individual business person, and the management of professional image and conduct. One credit hour.

Details
BSAD 3100 Business Professionalism

1 credit hours

Officer working on process business at office.

Prerequisite: 70% score on Information Technology Qualifying Exam or MGMT 1310 or equivalent. This course provides an introduction to the impact of information systems on the management of organizations with emphasis on ...

Details
BINS 3305 Business Information Systems

3 credit hours

Officer working on process business at office.

Prerequisiste: 70% score on Information Technology Qualifying Exam. Development of analytical, data visualization and reporting, and collaboration skills necessary for success in a data driven business environment. Focus...

Details
BINS 3352 Data Analysis/Visualization

3 credit hours

Officer working on process business at office.

Prerequisites: RHET 1312 and SPCH 1300. Theories of communication applied to internal and external business communication, including composition of letters, memos, and reports. Emphasis on interpersonal communication the...

Details
BINS 3380 Business Communications

3 credit hours

Officer working on process business at office.

Prerequisite: MGMT 1310, ECON 2310, 70% score on qualifying exam. Students will use common business software in applications covering multiple regression and correlation, goodness of fit, chi square and tests of independ...

Details
ECON 3355 Quantitative Business Analysis

3 credit hours

Officer working on process business at office.

Prerequisites: ECON 2310, ECON 2322, ECON 2323, ACCT 2310, ACCT 2330. (May be taken concurrently with ECON 2323 and ACCT 2330.) Business finance with emphasis on the modern corporation; methods of securing and managing a...

Details
FINC 3310 Business Finance

3 credit hours

Officer working on process business at office.

Introduction to organizational operations, internal and external forces, planning, decision and control processes. Introduction to the various organizational functions required to operate a successful business or non-pro...

Details
MGMT 3300 Principles of Management

3 credit hours

Officer working on process business at office.

Prerequisite: BINS 3380 (or MGMT 3380) and ECON 3355 (may be taken concurrently). The course covers a breadth of concepts, tools, and methods that managers use to solve operating problems in manufacturing and service env...

Details
MGMT 3304 Operations Management

3 credit hours

Officer working on process business at office.

Prerequisites: MGMT 3300, BINS 3352, BINS 3380 (or MGMT 3380), MGMT 3304, ECON 3355 (or ECON 2312), FINC 3310, MKTG 3350 and be an officially accepted College of Business major. Integration of business concepts and techn...

Details
MGMT 4380 Business Strategy

3 credit hours

Officer working on process business at office.

Prerequisite: junior standing. Introduction to the structure and functions of the marketing system of the economy and to marketing practices of organizations. Includes examination of the environments of marketing decisio...

Details
MKTG 3350 Principles of Marketing

3 credit hours

Officer working on process business at office.

Accounting Major Requirements

Choose 35-36 hours

Students may choose one 3-hour accounting elective and up to 6 hours of unrestricted electives.

Officer working on process business at office.

Prerequisites: ACCT 2310 and ACCT 2330, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam Conceptual and historical framework underlying contemporary accounting and financi...

Details
ACCT 3311 Intermediate Financial Accounting I

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Continuation of financial accounting. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockhold...

Details
ACCT 3312 Intermediate Financial Accounting II

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor. Introduction to federal income taxation, with emphasis on personal business and investment income and deductions, property transaction...

Details
ACCT 3321 Federal Taxation I

3 credit hours

Officer working on process business at office.

Prerequisites: ACCT 2310, ACCT 2330, and ECON 3355, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam. Conceptual framework for managerial accounting, measurement and repor...

Details
ACCT 3330 Intermediate Cost and Managerial Accounting I

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Review of the evolution of accounting systems from manual systems to advanced automated systems, with emphasis on processing requireme...

Details
ACCT 3341 Accounting Information Systems

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 3311 with C or greater. Fund accounting for governmental and not-for-profit entities. Financial and budgetary control, the budgetary process in government, special accounting, and reporting problems of...

Details
ACCT 3361 Accounting for Governments, Not-for-Profits, and Other Financial Issues

3 credit hours

Officer working on process business at office.

Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3321, ACCT 3330, ACCT 3341, ACCT 3361, ACCT 4314, and ACCT 4351, each with a grade of C or greater. However, concurrent enrollment in ACCT 3321, ACCT 3361, ...

Details
ACCT 4311 Accounting Issues

3 credit hours

Officer working on process business at office.

Prerequisite: ACCT 3312 with C or greater. Accounting for temporary and long-term investments, business combinations, consolidated financial reporting, and international operations. Three credit hours.

Details
ACCT 4314 Advanced Financial Accounting

3 credit hours

Officer working on process business at office.

Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3330, and ACCT 3341, each with C or greater. Nature, history, and social role of auditing. Fundamentals of contemporary auditing theory and practice with em...

Details
ACCT 4351 Auditing Theory and Practice I

3 credit hours

Program Details

Admission Requirements

Students may be admitted to the major with a 2.25 GPA and completion of College Algebra and Composition 2.

Graduation Requirements

This degree program requires a minimum of 120 credit hours. All required courses are available online in the traditional 17-week format, and many are available in the 5-week format during the summer term.

Program Advisor

Dr. Mark Funk | 501.569.8862 | mffunk@ualr.edu
Accounting Chairperson and Program Advisor

Accreditation

The College of Business is accredited by the Association to Advance Collegiate Schools of Business (AACSB). UALR is fully accredited by the Higher Learning Commission, affiliated with the Electronic Campus of the Southern Regional Education Board, and designated as “doctoral/research intensive” by the Carnegie Foundation.

Disabilities

UALR makes every effort to meet special accommodation and access needs. For information on specific accommodations for individuals with disabilities, you may contact the department sponsoring the class you wish to attend, call eLearning at 501.569.3003 or the Office of Disability Support Services at 501.569.3143. The Disability Support Services website, ualr.edu/disability/, provides information about the accommodation process and online forms to apply for services.

  • Cost per credit hour: $280