Accounting (BBA)
The Bachelor in Business Administration in Accounting aspires to develop professionals in the Accounting field who are successful in the performance of their functions in the private and public sectors.
The Accounting program provides learning experiences through the use of technology and it exhorts students to continue their professional training. The new trends in the way of conducting businesses require ample knowledge in accounting and other areas such as communication skills, use of the technology, economics, and finance, among others.
Students must pass core and major courses with the minimum grade of C.
This Program, in the San Germán Campus, is accredited by the International Assembly for Collegiate Business Education (IACBE), located on 11374 Strang Line Road, Lenexa, Kansas, USA.
This Program, in the Bayamón Campus, is accredited by the Accreditation Council for Business Schools and Programs (ACBSP) (https://www.acbsp.org/).
All campuses are authorized to offer this Program. The Guayama campus is also authorized to offer this Program through online education.
Program Goals
- Develop professionals dedicated to the mastery of knowledge and skills related to the exercise of the profession of Accounting at the national and international levels.
- Foment the use of social, ethical and legal aspects in the process of decision making.
- Promote the continuous development of the competencies required in this discipline as a core part of their commitment with their personal and professional improvement.
Program Objectives
- Integrate the knowledge and skills related to the applicable principles, norms and current laws, as well as the technology in diverse scenarios at the national and international levels, into the accounting practice.
- Apply the social, ethical and legal principles as a basis for the process of decision making.
- Foment in students the responsibility to maintain a process of continuous learning in order to obtain their personal and professional development and to give relevant answers to the exigencies of their environment.
Competencies Profile of Graduates
This Program is designed to develop the competencies that will enable students to:
Knowledge
Knowledge and understanding of:
- the accounting theory using as its base the generally accepted principles of financial accounting in the national and international environment.
- the generally accepted theory and norms for auditing the financial information of the organization.
- the state and federal tax legislation applicable to individuals.
- the theory of managerial accounting and costs for its application in organizations.
- the theory and the applicable accounting principles in non-profit organizations.
- the information and communication technology used in accounting processes.
- the legal responsibility, the ethical principles and the Code of Ethics of the accounting profession.
Skills
- Apply the theory and the principles of financial accounting to prepare, analyze and report on the economic results and the financial situation of the organization.
- Apply the theory and the audit norms to emit judgment on the results of the structure of the internal control and the results of an audit of accounts.
- Apply the provisions of the Code of Internal Revenue of Puerto Rico and the United States (federal) and their amendments to determine the taxes of the individual.
- Apply the theory of managerial accounting and costs for the accumulation, allocation, communication of results and analysis for decision making.
- Analyze the accumulation of costs for the purpose of planning, implementing and controlling the operations of the company.
- Use information and communication technology related to the accounting profession.
Attitudes
- Value the importance of continuous learning to stay competent in the profession.
- Demonstrate an ethical conduct in the different scenarios that you are in.
- Demonstrate interest in participating in professional activities that contribute to your academic and professional development, such as workshops, lectures, seminars, professional contests encounters, internships.
Requirements for the Bachelor of Business Administration Degree in Accounting
| General Education Requirements |
48 credits |
| Core Course Requirements |
37 credits |
| Major Requirements |
33 credits |
| Elective Courses |
3 credits |
| Total |
121 credits |
General Education Requirements - 48 credits
Forty-eight (48) credits are required as explained in the section “General Education Requirements for Bachelors’ Degrees.” Students in this Program will take GEMA 1200 in the Basic Mathematical Skills category.
Core Course Requirements - 37 credits
Major Requirements - 33 credits