General Business with an Emphasis in Accounting
Total GEC Credit Hours (44-47 hours)
Total Required Business Core (48 hours)
Total Required Accounting Courses (15 hours)
Total Required Business Electives (6 hours)
Total Required Accounting Electives (3 hours)
Total General Electives (1-4 hours)
* indicates courses that require a "C" or higher. GEC courses that require a "C" or higher are ENG 101, ENG 102, MATH 110, MATH 111, and MATH 121.
120 minimum hours required for graduation.
All students who desire to take the CPA exam must successfully complete and additional 30+ credit hours for a minimum or 150 college credit hours.
Degree Requirements
Area I – Foundation Skills - 2 hours
| FSL 101 | Foundations of Scholarship and Learning | 2 |
NOTE: Only for new and transferring freshmen with less than 24 hours.
Area I - Rhetoric and Communication - 15 hours
Area I - Mathematics (choose one) - 3- 4 hours
Area II - Arts and Humanities - 3 hours
Choose one of the following:
Area II - Literature in English (choose one) - 3 hours
Area II - The Social Sciences - 6 hours
| ECON 241 | Principles of Macroeconomics | 3 |
| | and | |
Area II - Choose one of the following:
Area II - History (choose one of two sequences) - 6 hours
| HIS 191 | World Civilization to 1500 | 3 |
| | and | |
| HIS 192 | World Civilization since 1500 | 3 |
| | or | |
| HIS 201 | History of the United States I | 3 |
| | and | |
| HIS 202 | History of the United States II | 3 |
Area II - The Natural Sciences - 8 hours
Choose one course from the following:
Choose one course from the following:
Required Business Core Courses - 48 hours
Required Accounting Courses - 15 hours
Required Business Electives - 6 hours
Choose two courses designated as ACC, BUA, CAI, CIS, ECON, FIN, MGT, or MKT at the 300 level or above.
Required Accounting Electives - 3 hours
General Electives - 1-4 hours
Select sufficient courses from any academic discipline to bring the total hours for graduation to a minimum of 120 hours.
Total GEC Credit Hours (44-47 hours)
Total Required Business Core Courses (48 hours)
Total Required Accounting Courses (15 hours)
Total Required Accounting Elective (3 hours)
Total Required Business Electives (6 hours)
Total General Electives (1-4 hours)
*All students who desire to take the CPA exam must successfully complete an additional 30+ credit hours for a minimum of 150 college credit hours.
All courses require a “C” or higher.
120 minimum hours required for graduation.
Accounting Certified Public Accountant (CPA)
Examination Candidates Notice
Tennessee state law requires candidates for the Certified Public Accountant (CPA) examination to have a baccalaureate or higher degree that includes a minimum of 150 semester hours. Included in the 150 semester hours must be a minimum of 24 semester hours each in accounting and business courses. A major in accounting is not required. A master’s degree is not required. Cumberland University offers all of the necessary courses to allow a graduate to qualify to register for the CPA examination. For additional information, please contact the School Dean.