Northeastern State University

Plan of Study

Accounting Major

The Accounting Program at Northeastern State University is designed to prepare students for a career in the accounting profession --- public, private, or governmental. The accounting curriculum is also designed to help each student to develop mental discipline, to speak and write effectively, and to develop an appreciation of the high standards of integrity, objectivity, and responsibility required of accountants. Our program also serves non-majors by providing them with access to the coursework in basic accounting that we feel will most help then in their chosen fields of study and personal lives.

AA to BBA option.  Although you can apply for admission and transfer to NSU at any time during your academic career, the transition is generally smoothest when you have earned or will earn your Associate of Arts (AA) degree from Carl Albert as part of the process.  This is because completing the AA at Carl Albert exempts you from the general education requirements associated with the first two years of coursework at NSU.  An AA from Carl Albert also meets specific state requirements for Bachelor of Business Administration degrees, such as one course in American history, one course in political science, and two courses in English composition.

To further streamline your transition, an AA from Carl Albert with a major in Business Administration (either option within this major) will meet the mathematics prerequisite for admission to NSU's accounting program (Math 1513, with a C or better), as well as the introductory accounting and economics prerequisites.  Whether taken at Carl Albert or NSU, admission to our BBA program in accounting requires you to have completed:

• Carl Albert's ACCT 2103, ACCT 2203, ECON 2113 and ECON 2213 with a 2.25 GPA, and
• Carl Albert's ENG 1113, ENG 1213, and MATH 1513 with a grade of "C" or better, and computer proficiency.
• Taking these courses at NSU, all course numbers are the same except for the principles of microeconomics course, which we designate as Econ 2313 at NSU.

An additional requirement for admission to any degree program in the NSU College of Busin3ss and Technology is that you sign the "Pledge to Uphold the CBT Student Code of Conduct."

Other transfers.  If you don't complete your AS at Carl Albert, you can still easily transfer to NSU but, to complete your BBA, you will now need to meet NSU's specific general education requirements.  These are similar to the general education requirements at Carl Albert and you may use transfer credit from Carl Albert to help meet most of these requirements.  This general education coursework includes 6 hours of humanities (same as CASC), 7-9 hours of natural sciences (same as CASC), 9 hours of social and behavioral sciences (similar to the CASC approved electives), 6 hours of foreign language or "global perspectives" courses (different than CASC), 6 hours of life skills coursework (such as Physical Education and Nutrition coursework (different than CASC), 9 hours of English composition and public speaking (3 hours more than CASC), 3 hours of mathematics (same as CASC), demonstrated computer proficiency (not required at CASC), and 3 hours of NSU-specific coursework in college strategies and the gen ed capstone. 

To earn your BBA, you must have successfully completed at least 124 hours of coursework.  Of these hours, at least 60 hours must be from a 4 year school (meaning that no more than 64 credits will transfer from Carl Albert), at least 40 hours must have been taken at the junior or senior (3000/4000) level, and half of the hours in your major must be from NSU.  You must also be both English and computer proficient.

How do my CASC classes transfer to NSU?  Every class that you have taken at Carl Albert will transfer to NSU.  Each class will count in one of the following categories that make up a bachelor's degree: general education, major, minor, or free elective.   You probably already know about general education and major classes but minors and free electives are unique to bachelor's degrees.  A minor is 18 hours from an academic area of your choice and it is designed to compliment your major.  A minor is NOT necessary for the BBA in accounting degree, however, if you choose to pursue a minor your advisor will help you determine your minor and the classes you will take to complete it.  Free electives are extremely flexible and can be selected from any academic area.  They allow you to explore your academic interests outside of your major while counting toward the 124 hours you need to graduate.  Most degree programs at NSU allow for some free electives.  If you completed a class at CASC that does not meet one of the other specific requirements, it will count in this category, up to the first 64 hours.  If you have completed more than 64 hours at the associate degree level, all courses will transfer to NSU, but only 64 hours will apply to your degree.  This is because you must have 60 hours from a four-year institution to meet state requirements for graduation with a baccalaureate degree.

When can you start taking NSU classes?  You can begin taking classes at NSU while you are completing your AA or AS at CASC.  This is called dual enrollment, many students do this each semester.  Consult an NSU academic advisor and a financial aid counselor to see how dual enrollment can work for you.

Freshman Year at
Carl Albert State College

Fall Semester

Spring Semester

Sophomore Year at
Carl Albert State College

Fall Semester

Spring Semester

Junior Year
at NSU

Fall Semester

Spring Semester 

Senior Year
at NSU

Fall Semester 

Spring Semester 

Total hours transferred from Carl Albert State College: 63
Total hours needed to complete Bachelor of Business Administration in Business Administration: 61

For further information, contact Dr. John Yeutter, Department Chair, 918-444-2960.