Breech School of Business Administration

Accounting Major

Focus
Drury University's accounting major is the ideal program for students desiring to become either public or private accountants. The financial sector has seen a proliferation of rules and regulations in response to corporate scandals and financial crises. In addition, tougher lending standards and the globalization of business requires more demand for accountants as stricter reporting requirements will be required in the future. Drury’s accounting curriculum is designed to provide students with the necessary requirements to sit for the CPA exam as defined by the American Institute of Certified Public Accountants (AICPA).  Please see www.nasba.org for more information on the Uniform CPA Exam.

Student Learning/Engagement/Teaching
Individual instruction and small class sizes are vital to the success of the accounting student and the Drury University accounting program. The first time pass-rate of the CPA exam by Drury students are significantly above national averages for other four-year institutions. Computer labs, tutors, and access to instructors also contribute heavily to developing the accounting skills necessary for students to secure top tier jobs at competitive salaries.

Typical Careers for Accounting Majors
A graduate from the Drury University accounting program will be prepared to work for top public accounting firms in the nation. The accounting faculty works very closely with major accounting firms to secure internships for the students. The internship requirement of the program also allows a student to get a first-hand look at the demands of working in the public or private accounting field and to showcase his/her talents to the accounting and business world.

Where our students go
The top-tier accounting firms in the nation employ Drury accounting graduates. These firms include BKD, LLP, PwC, KPMG and other prestigious firms. Drury graduates support the local Springfield community’s needs for qualified accountants as well. Through the Drury graduate school, students are also able to meet the 150 credit hour requirement to sit for the CPA exam by obtaining both an undergraduate accounting degree and an MBA.


Course Requirements

Students pursuing the bachelor of business administration degree (BBA) with a major in accounting are required to complete the following course requirements:

Drury CORE
39-43 hours*
BBA Tool Courses
25 hours
BBA Core Courses
21 hours
Accounting Major Courses
33 hours
Electives
2-6 hours
Total BBA hours:
124-128 hours

*Drury CORE hours have been reduced from 45-49 to 39-43 as credit hours (6-7) are included in the BBA Tool Courses hours.

BBA Tool Courses:
All students pursuing a BBA degree with a major in accounting are required to complete the following tool courses:
ACCT 209: Principles of Accounting
ACCT 210: Accounting for Management
CISQ 170: Computer Proficiency Exam
CISQ 250: Management Information Systems
ECON 201: Basic Economic Theory
MATH 227: Introduction to Statistics
MGMT 103: Business Foundations
MGMT 204: Organizational Behavior
MGMT 228: Analytical Methods

BBA Core Courses:
All students pursuing a BBA degree with a major in accounting are required to complete the following core courses:
ACCT 480: Professional Business Experience (Internship)
FINC 331: Corporate Finance
MGMT 205-208: Study Abroad
MGMT 301: Leadership & Organizations
MGMT 319: Business Law & Ethics
MGMT 424: Business Simulation Workshop
MGMT 446: Strategic Management
MKTG 337: Marketing

Major Requirements:
Students earning a BBA degree with a major in accounting also must complete the following courses for the major:
ACCT 307: Intermediate Accounting I
ACCT 308: Intermediate Accounting II
ACCT 310: Tax Service I
ACCT 321: Federal Taxation I
ACCT 322: Federal Taxation II
ACCT 355: Accounting Information and Cost Management Systems
ACCT 403: Auditing Principles and Procedures
ACCT 409: Intermediate Accounting III
ACCT 410: Tax Service II
MGMT 320: Commercial Law & Ethics

Choose one of the following:
ECON 311: Price Theory
ECON 312: Aggregate Economic Analysis

Choose one of the following:
ACCT 412: Advanced Accounting
ACCT 429: Governmental and Not-for-Profit Accounting

The following courses are recommended electives for further study for accounting majors:
ACCT 404: Advanced Auditing
ACCT 420: Issues in Public/Corporate Accounting


Students may find it necessary to spend more than four years at Drury University in order to complete the accounting major.

Students desiring to sit for the Uniform CPA exam in Missouri, as well as many other states, must complete 150 hours of education. Students seeking CPA exam candidacy must complete the courses outlined above for the accounting major in addition to completing elective courses to total a minimum of 150 semester hours. This program usually requiresmore than four years of study.

The faculty of the Breech School reserve the right to modify the above program and degreerequirements at any time.


Admission Policy

Official admission to the Breech School of Business Administration is required* to enroll in any upper-division course (numbered 300/400) with prefixes of ACCT, CISQ, ECON, FINC, MGMT and MKTG.

To be admitted to the Breech School of Business Administration, a student must:

  1. Be officially admitted to Drury University.
  2. Complete an official declaration of major form indicating the major, minor or special program that the student intends to pursue. At this time, students will be required to read and sign the Breech Student Honor Code.
  3. Have completed at least 42 hours of college level credit, including a minimum of 12 semester credit hours at Drury University.
  4. Have completed all of the following preparatory courses (or their transfer equivalents) with a minimum grade of C- in each of the following courses:

  5. Have a cumulative GPA of 2.75 on all Drury University coursework.

*Conditional Admission. A student not achieving the 2.75 overall GPA, or not achieving the required grades of C- in the preparatory courses listed above, or not completing at least 42 hours of college-level credit, including a minimum of 12 semester credit hours at Drury University, may be granted up to two (2) semesters of conditional admission to the Breech School. Conditional admission cannot be granted to a student not achieving both the required GPA and a minimum grade of C- in the specified preparatory courses.

During the semester(s) of conditional admission, the student will be expected to meet all requirements for full admission. The student, subject to advisor approval, may enroll in a total of 13 hours of upper-division Breech School coursework during the terms of conditional admission. Prior to registration, students are required to complete the Permission to Enroll in Upper-Division Breech School Courses form with their academic advisor.

Students Majoring in Non-Breech School Majors/Minors

Students who must enroll in a Breech School 300 or 400 level offering to fulfill requirements of a program NOT offered through the Breech School of Business Administration may be exempted from this admission policy, provided they have completed all other specific prerequisites for the course. Prior to registration, students are required to complete the Permission to Enroll in Upper-Division Breech School Courses form with their academic advisor.

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