This is the first version of the 2025–26 General Catalog. Please check back regularly for changes. The final edition and the historical PDF will be published during the fall semester.
The accounting program draws on curricula that provide a strong base of traditional technical subject matter and the skills needed for solving complex business problems. This framework of study enables students to continue professional growth over the entire span of their careers. The program emphasizes communication skills and provides the academic background required for leadership positions in business, government, and public accounting. It can also qualify students to take the Certified Public Accountant (CPA) examination.
Students who wish to earn the Bachelor of Business Administration with a major in accounting must be admitted to the Tippie College of Business. Undergraduate accounting majors are subject to the probation and dismissal rules described in the Undergraduate Programs section of the catalog and are governed by the Tippie Honor Code.
The Bachelor of Business Administration (BBA) requires a minimum of 120 s.h. of credit, including at least 48 s.h. earned in business courses and at least 52 s.h. earned in non-business courses.
BBA students must earn 45 s.h. at the University of Iowa following admission to the BBA program. At least 24 s.h. in business courses must be earned with Tippie College of Business coursework. At least two-thirds of the semester hours in a student's major must be earned in the student's major department at the Tippie College of Business. Nonresident instruction includes coursework at colleges and universities other than the University of Iowa.
To graduate, BBA students must have a cumulative grade-point average of at least 2.00 in all college-level coursework attempted, all college-level business coursework attempted, all college-level major coursework attempted, all college-level coursework attempted at the University of Iowa, all college-level business coursework attempted at the University of Iowa, and all college-level major coursework attempted at the University of Iowa.
Common BBA Requirements
BBA students must fulfill the following common requirements or approved equivalents. For approved equivalents, consult the college's Undergraduate Program Office.
General Education
Students may not count courses taken to fulfill General Education Program requirements toward other course requirements for the BBA.
| Course # | Title | Hours |
|---|---|---|
| Historical Perspectives | 3 | |
| International and Global Issues | 3 | |
| Interpretation of Literature | 3 | |
| Natural Sciences (without lab) | 3 | |
| Rhetoric | 4 | |
| Social Sciences (excluding ECON:1100 and ECON:1200) | 3 | |
| Understanding Cultural Perspectives | 3 | |
| Values and Society | 3 | |
| World Languages | 0-10 | |
World Languages
Tippie College of Business students may complete the World Languages requirement using one of three options. One year of high school language study is generally equivalent to one semester of college language study.
Option One
Attain fourth level proficiency in a single world language. Students attain fourth level proficiency in a single world language by completing four years of that language in high school or four semesters in college, or an equivalent combination of high school and college coursework, or pass an achievement test or evaluation at fourth level proficiency.
Option Two
Attain third level proficiency in a single world language and complete a World Language and Cultural Exploration course. Students attain third-level proficiency in a single world language by completing three years of that language in high school or three semesters in college, or an equivalent combination of high school and college coursework, or pass an achievement test or evaluation at third-level proficiency. Option two does not qualify students to earn credit under the Furthering Language Incentive Program (FLIP).
Option Three
Attain second level proficiency in each of two world languages. Students attain second level proficiency in each of two world languages by completing two years of each language in high school or two semesters of each language in college, or an equivalent combination of high school and college coursework, or pass achievement tests and/or evaluations at second-level proficiency in each language. Option three does not qualify students to earn credit under the Furthering Language Incentive Program (FLIP).
Prerequisites for Admission to the BBA Program
| Course # | Title | Hours |
|---|---|---|
| BAIS:1500 | Business Computing Essentials | 2 |
| ECON:1100 | Principles of Microeconomics | 4 |
| MATH:1350 | Quantitative Reasoning for Business | 4 |
| RHET:1030 | Rhetoric: Writing and Communication | 4 |
| STAT:1030 | Statistics for Business | 4 |
Prerequisites for Declaring a BBA Major
| Course # | Title | Hours |
|---|---|---|
| ACCT:2100 | Introduction to Financial Accounting | 3 |
| ECON:1200 | Principles of Macroeconomics | 4 |
BBA Core
| Course # | Title | Hours |
|---|---|---|
| ACCT:2200 | Managerial Accounting Analytics and Data Visualization | 3 |
| BAIS:2800 | Foundations of Business Analytics | 3 |
| BAIS:3000 | Operations Management | 2 |
| BAIS:3005 | Information Systems | 2 |
| BUS:2200 | Discover Business at Tippie | 1 |
| BUS:3000 | Business Communication and Professionalism | 3 |
| FIN:3000 | Introductory Financial Management | 3 |
| MGMT:2000 | Introduction to Law | 3 |
| MGMT:2100 | Introduction to Management | 3 |
| MKTG:3000 | Introduction to Marketing Strategy | 3 |
Experiential Learning Requirement: Tippie RISE
RISE is an acronym for hands-on experiential learning in the form of research with faculty, internship course, study abroad, and experiential course. All BBA students in the Tippie College of Business students must successfully complete at least one of these four experiences. Courses that satisfy Tippie RISE are as follows.
Research with Faculty
Working closely with a faculty mentor, students explore a research question of interest for a semester or more. By conducting academic research, students enhance their critical thinking skills, learn techniques to collect and analyze data, and apply their findings to business practices. These skills are highly useful for a variety of businesses and graduate programs.
| Course # | Title | Hours |
|---|---|---|
| ACCT:4999 | Honors Thesis in Accounting | arr. |
| BAIS:4999 | Honors Thesis in Business Analytics | arr. |
| BUS:3600 | Mentored Research | arr. |
| BUS:4999 | Honors Thesis in Business | arr. |
| ECON:4999 | Honors Thesis in Economics | arr. |
| FIN:4999 | Honors Thesis in Finance | arr. |
| MGMT:4999 | Honors Thesis in Management | arr. |
| MKTG:3702 | Marketing Institute Seminar II | 2 |
| MKTG:4999 | Honors Thesis in Marketing | arr. |
| URES:3992 | Undergraduate Research and Creative Projects | 0 |
| URES:3993 | Undergraduate Research and Creative Projects | 1-4 |
| URES:3994 | Undergraduate Research and Creative Projects | 1-4 |
| URES:3995 | Independent Creative Research by Undergraduates Summer Internship | 0 |
Internship Course
As students gain valuable hands-on work experience in a professional internship, they complete one of the approved internship courses to assist them in having a meaningful learning experience. The internship courses encourage students to take on relevant job responsibilities, outline strategies to meet internship goals, regularly communicate with their supervisors, explore the career field, and reflect on their growth throughout the experience.
| Course # | Title | Hours |
|---|---|---|
| BUS:3100 | Academic Internship or Cooperative Education | 0 |
| BUS:3900 | Business Communication Internship I | 3 |
| BUS:4900 | Academic Internship | arr. |
| CCP:1201 | Academic Internship | 1-3 |
| CCP:2020 | Washington Center Internship Program | arr. |
| CCP:2202 | International Student Full-Time Academic Internship | 9 |
| ENTR:4300 | Launching an Entrepreneurial Venture | arr. |
| ENTR:4900 | Academic Internship | arr. |
| EVNT:2110 | Internship in Event Management | 3 |
| LS:3011 | Leadership Certificate Capstone | 0-2 |
| SRM:4199 | Independent Sport and Recreation Field Experience | arr. |
Study Abroad
By taking advantage of short-term, summer, semester, or academic year programs, students can expand their worldview and learn alternative business and cultural practices outside of the United States. Students can participate in Tippie RISE study abroad programs such as London Winter, International Business in Sydney, CIMBA Italy, Global Internships, spring break programs through the John Pappajohn Entrepreneurial Center, or any of the many UI study abroad programs in over 40 countries. Any study abroad program is accepted for credit, including virtual programs, short-term faculty-led programs, and summer, semester, or year-long programs. These courses may be study abroad courses (prefix ABRD) or select study abroad international activities courses (prefix INTL) but are not required to be; see Study Abroad in the catalog.
Experiential Course
In approved experiential courses, students improve their understanding of academic concepts by applying them to a class project with a company or nonprofit organization. Using real circumstances and issues, students engage with the organization to make a lasting impact. Students have support from classmates and guidance from their instructor throughout the duration of the project. Experiential courses are offered in many BBA majors and as business and non-business electives. Courses must be taken at the University of Iowa to satisfy Tippie RISE.
| Course # | Title | Hours |
|---|---|---|
| ACCT:3451 | Tax Practicum (VITA) II (spring only) | 1 |
| BAIS:4150 | Business Analytics and Information Systems Capstone | 3 |
| BUS:3920 | Business Case Competitions Professional Preparation | arr. |
| ECON:3360 | Experimental Economics | 3 |
| ENTR:4100 | International Entrepreneurship, Culture, and Social Impact | 1-3 |
| ENTR:4200 | Entrepreneurship: Business Consulting | 3 |
| FIN:4250 | Applied Equity Valuation | 3 |
| FIN:4310 | Advanced Corporate Finance | 3 |
| FIN:4350 | Applied Wealth Management | 3 |
| FIN:4410 | Enterprise Risk Management | 3 |
| FIN:4420 | Property and Liability Insurance | 3 |
| FIN:4460 | Insurer Operations and Captive Management | 3 |
| LS:1024 | Hawkeye Service Breaks (spring only) | 3 |
| LS:3002 | Career Leadership Academy Part 2: Leadership in Action | 3 |
| MGMT:3600 | Nonprofit Organizational Effectiveness II | 3 |
| MGMT:3850/ENTR:3850 | Entrepreneurial Leadership Academy II | 3 |
| MGMT:4600 | Nonprofit Ethics and Governance | 3 |
| MKTG:3100 | Marketing Research | 3 |
| MKTG:3103 | Advanced Marketing Research | 3 |
| MKTG:3700 | Marketing Institute Seminar I | 2 |
| MKTG:3701 | Marketing Institute Field Studies | 2 |
| MKTG:4250 | Marketing and Sustainability | 3 |
| MKTG:4800 | Marketing Consulting Project | 3 |
| SRM:4197 | Sport and Recreation Field Experience (not fans first section) | arr. |
Major Area of Study
All BBA students must complete a major area of study. The college offers BBA majors in accounting, business analytics and information systems, economics, entrepreneurship, finance, management, marketing, and risk management and insurance. The requirements for each major are established by the department that offers the major.
Students With Associate of Arts Degrees
Students who have been granted an Associate of Arts (AA) from a community college participating in the Iowa and Illinois Community College/Regents Articulation Agreements are considered to have met all high school unit requirements for admission to the BBA and all of the General Education Program requirements listed under "General Education Requirements," except the Understanding Cultural Perspectives and World Languages requirements. The program of study for which a student was awarded the AA must have included:
-
a minimum of 60 s.h. (or 90 quarter hours) of credit acceptable toward graduation from the University of Iowa;
-
completion of the agreed-upon group of courses at the community college; and
-
a GPA of at least 2.00.
Mathematics courses comparable to MATH:0100 Basic Algebra I are not accepted toward graduation. Completion of an Associate of Arts does not guarantee admission to the BBA program in the Tippie College of Business. See Admission in Undergraduate Programs for a complete list of requirements for admission to the BBA.
Students who use the provisions of the articulation agreement are granted a maximum of 60 s.h. of transferable credit from two-year colleges toward the 120 s.h. required for a BBA. Credit earned for the AA beyond the 60 s.h. transferable maximum is used in computing a student's grade-point average, and it may be used to satisfy course requirements, but it does not count toward the BBA. Transfer credit for business courses taken during the first and second years is counted toward the BBA only if such courses are usually offered as lower-division courses at the University of Iowa.
Transfer Courses
Students who have taken courses at another institution that are similar to those approved for the common business requirements at Iowa may request that these courses be evaluated for transfer credit. Students who transfer fewer hours than needed to meet a common business requirement may use only approved courses to complete the remainder of the requirement. Only courses taken at accredited four-year institutions may be used to satisfy business course requirements numbered 3000 or above. Students must complete a minimum of 24 s.h. of business coursework at Iowa and at least two-thirds of the coursework in the major in the department awarding the major. They must also meet the 45 s.h. residence requirement of the Tippie College of Business. Credit earned through online courses may be counted toward all requirements for graduation, subject to approval by a student's major department.
Multiple Majors in Business
Students may earn the BBA degree with more than one major; they may also combine the BBA degree with the Bachelor of Arts or Bachelor of Science in economics (except for the BBA in economics). The Four-Year Graduation Plan is not available to students earning more than one major or degree. Students have access to degree audits in MyUI for all of the programs of study they have officially declared. They also have access to all program courses, with some limitations, during early registration. A student must be in good academic standing in order to declare more than one major. See Double Majors and Joint Degrees on the Tippie College of Business website.
The Bachelor of Business Administration with a major in accounting requires a minimum of 120 s.h., including at least 24–25 s.h. of work for the major. All required major coursework must be taken at the University of Iowa. Students must have a cumulative grade-point average (GPA) of at least 2.00 in all college coursework attempted, all college coursework attempted in business, all college coursework attempted in the major, all coursework attempted at the University of Iowa, all business coursework attempted at the University of Iowa, and all coursework in the major attempted at the University of Iowa.
Students must complete certain prerequisite courses for admission to the college as well as courses required to declare a major in accounting. Students usually spend the first and second year completing prerequisites and other coursework required for all BBA students.
Coursework provides concentrated coverage of professional accounting subjects and closely related topics in commercial law, business, and information systems.
The Bachelor of Business Administration with a major in accounting requires the following coursework. Students may choose to complete the major with no subprogram or with the corporate subprogram.
| Requirements | Hours |
|---|---|
| Accounting Common Required Courses | 10 |
| Additional Accounting Requirements | 14-15 |
Accounting Common Required Courses
| Course # | Title | Hours |
|---|---|---|
| All of these: | ||
| ACCT:3100 | Professional Accounting Seminar | 1 |
| ACCT:3200 | Income Measurement and Asset Valuation | 3 |
| ACCT:3300 | Valuation of Financial Claims | 3 |
| ACCT:4200 | Advanced Managerial Accounting Analytics | 3 |
Accounting Major With No Subprogram
The major in accounting with no subprogram is the best option for students who plan to take the Certified Public Accountant (CPA) exam and work in the public accounting sector.
Students who major in accounting with no subprogram complete an additional 15 s.h. from the following.
| Course # | Title | Hours |
|---|---|---|
| All of these: | ||
| ACCT:3400 | Introduction to Taxation | 3 |
| ACCT:3600/BAIS:3100 | Accounting Systems and Analytics | 3 |
| ACCT:4100 | Auditing | 3 |
| ACCT:4300 | Accounting Ethics and Law | 3 |
| And one accounting elective from these: | ||
| ACCT:3500 | Advanced Tax Topics (offered fall only) | 3 |
| ACCT:4280/BAIS:4280 | Cybersecurity (offered spring only) | 3 |
| ACCT:4400 | Advanced Financial Accounting (offered spring only) | 3 |
Certified Public Accountant (CPA) Exam and Licensure
A significant percentage of accounting graduates pursue the CPA license. Requirements to sit for the CPA exam and for CPA licensure vary by state. Each state requires 150 s.h. to become a licensed CPA, including specific courses and a minimum number of accounting hours. In many states, the required accounting hours exceed the minimum requirements of the BBA. Students should review their state’s educational requirements at the National Association of State Boards of Accountancy (NASBA) website and consult with the director of the Master of Accountancy program as needed.
Optional Accounting Electives
| Course # | Title | Hours |
|---|---|---|
| ACCT:3420 | Taxes and Business Strategy | 3 |
| ACCT:3450 | Tax Practicum (VITA) I | 0,2 |
| ACCT:3451 | Tax Practicum (VITA) II | 1 |
| ACCT:3550 | Financial Statement Analysis | 3 |
| ACCT:4000 | Special Topics in Accounting | 1-3 |
| ACCT:4220 | Design and Use of Cost Management Systems | 3 |
| ACCT:4600 | Research Seminar for Tax Professionals | 2 |
Accounting Major With Corporate Subprogram
The corporate subprogram equips students with skills tailored for corporate finance, management accounting, financial analysis, and strategic planning.
Students who major in accounting with the corporate subprogram complete at least an additional 14 s.h. from the following.
Corporate Subprogram Required Courses
| Course # | Title | Hours |
|---|---|---|
| This course: | ||
| ACCT:3550 | Financial Statement Analysis (offered spring only) | 3 |
| One of these: | ||
| ACCT:3400 | Introduction to Taxation | 3 |
| ACCT:3420 | Taxes and Business Strategy (offered spring only) | 3 |
| ACCT:4100 | Auditing | 3 |
Corporate Subprogram Upper-Level Electives
Students complete a minimum of 8 s.h. in accounting courses (prefix ACCT) numbered 3000 or higher, excluding courses already taken for the major.
The following courses from other departments in the Tippie College of Business also count toward the corporate subprogram. Students are not guaranteed specific elective options. The availability of courses outside the Department of Accounting may be subject to prerequisites or restricted to students who have declared a second major within the respective department.
| Course # | Title | Hours |
|---|---|---|
| BAIS:3025 | Business Process Automation | 3 |
| BAIS:3140 | Information Visualization | 3 |
| BAIS:3200 | Database Management | 3 |
| BAIS:3500 | Data Mining | 3 |
| ECON:3355 | Economic and Business Forecasting | 3 |
| ENTR:4200 | Entrepreneurship: Business Consulting | 3 |
| FIN:3300 | Corporate Finance | 3 |
| FIN:3400 | Principles of Risk Management and Insurance | 3 |
| FIN:4210 | Futures and Options | 3 |
| FIN:4220 | Fixed Income Securities | 3 |
| FIN:4240 | International Finance | 3 |
| FIN:4250 | Applied Equity Valuation | 3 |
| FIN:4330 | Investment Banking | 3 |
| FIN:4340 | Wealth Management | 3 |
| MGMT:3200 | Individuals, Teams, and Organizations | 3 |
| MGMT:4100 | Dynamics of Negotiations | 3 |
The accounting major prepares students for various career opportunities in finance, business, and other sectors. Graduates can pursue roles such as financial accountant, management accountant, tax accountant, auditor, financial analyst, or forensic accountant. They find employment in diverse sectors, including public accounting firms, corporations, government agencies, non-profit organizations, and financial institutions. This major offers a solid foundation in financial reporting, analysis, and decision-making, ensuring students are well-equipped for success in the dynamic field of accounting.
In the most recent Pomerantz Career Center graduate survey, 98% of graduating students reported that they found permanent employment, planned to attend graduate school, or were not seeking employment within six months of graduation.
The Pomerantz Career Center offers multiple resources to help students find internships and jobs; for more information about careers, visit the Pomerantz Career Center website.
Sample Plan of Study
Sample plans represent one way to complete a program of study. Actual course selection and sequence will vary and should be discussed with an academic advisor. For additional sample plans, see MyUI.
Accounting, BBA
This sample plan is currently being reviewed and will be added at a later date.