Bachelor of Business Administration in Accounting

Total Semester Credit Hours = 120

Professional opportunities in the field of accounting include professional practice as a Certified Public Accountant, corporate accountant, controller, and government sector fiscal officer. The accounting career path often leads to responsible positions in organizations such as Vice President of Finance or President. Accounting is also excellent training for graduate business degrees (e.g. the MBA) and for law school. The undergraduate degree in accounting is currently designed to guide students to complete all of the accounting requirements necessary to sit for the Certified Public Accountant (CPA) exam. At the current time, however, the State of Texas requires individuals to complete 150 semester credit hours of higher education prior to taking the CPA exam. Thus, students will require additional course work after graduating with a BBA in Accounting before they are qualified to sit for the CPA exam.

Objectives

Educational outcomes for students who complete the accounting major include the following:

  1. Complete the accounting courses necessary to sit for the CPA exam.
  2. Comprehend the policy, environmental, regulatory, and compliance issues of accounting.
  3. Understand and exercise the ethical and professional responsibilities of an accountant.
  4. Understand the content, concepts, structure, and use of internal and external reporting for organizations.
  5. Analyze, anticipate, and meet the information needs of decision makers.
  6. Understand different costing systems and their application to both manufacturing and service organizations.
  7. Comprehend and develop systems to identify, gather, measure, summarize, and analyze financial and non financial data in organizations.
  8. Understand and apply the concepts, methods, and processes of accounting and administrative control.
  9. Understand the nature of attest services.
  10. Understand and apply the principles of taxation to financial and managerial decisions.

Suggested Four-Year Curriculum for Accounting CPA Track

Freshman Year

First Semester

Credit Hours

ENGL 1301: English Composition I

3

HIST 1301: U.S. History I

3

TECH 2323: Intro. to Computer Applications

3

MATH 1324: Math for Bus. and Econ. I

3

BIOL, PHYS, or CHEM*

4

Totals Hours

16

Second Semester

Credit Hours

ENGL 1302: English Composition II

3

HIST 1302: U. S. History II

3

SPCM 1315: Fundamentals of Speech

3

MATH 1325: Math for Bus. and Econ. II

3

BIOL, PHYS, or CHEM*

4

Totals Hours

16

Sophomore Year

First Semester

Credit Hours

POLS 2305: U.S. Government

3

ECON 2301: Macroeconomics

3

ENGL 2322: World Literature

3

MATH 1342: Statistics

3

ACCT 2301: Princ. of Financial Acct.

3

Total Hours

15

Second Semester

Credit Hours

POLS 2306: Texas Government

3

ECON 2302: Microeconomics

3

Fine and Performing Arts

3

ACCT 2302: Princ. of Managerial Acct.

3

Humanities

3

Total Hours

15

Junior Year

First Semester

Credit Hours

ACCT 3311: Interm. Accounting I

3

ACCT 3325: Income Tax I

3

MANA 3370: Writing and Oral Presentations

3

MARK 3311: Principles of Marketing

3

BLAW 3301: Business Law and Social Resp.

3

Total Hours

15

Second Semester

Credit Hours

ACCT 3312: Interm. Accounting II

3

ACCT 3315: Cost Accounting

3

FINA 3311: Principles of Finance

3

MANA 3311: Managing People in Organizations

3

ACCT 3326: Income Tax II

3

MANA 3170: How to Get a Job

1

Total Hours

16

Senior Year

First Semester

Credit Hours

ACCT 4391: Acct. Information Systems

3

BLAW 4340: Ethics

3

MANA 3305: Operations Management

3

ACCT 4330: Governmental and Not-for-Profit Acctng

3

ACCT 4375: Intn'l Accounting and Finance

3

Total Hours

15

Second Semester

Credit Hours

ACCT 4380: Auditing

3

ACCT 4398: Accounting Analysis and Reporting

3

MANA 4395: Strategic Management

3

Upper Division CBT Elective

3

Total Hours

12

Note: Total hours must equal at least 120