Accounting, BBA

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Program Description

The accounting major is designed to provide entry-level knowledge, skills, and concepts for careers in accounting. These careers are generally divided into four broad areas, corresponding to particular employment environments: management accounting, government accounting, accounting education, and public accounting. The career can include such activities as auditing, budgeting, data processing, controlling costs, providing tax advice, meeting tax requirements, and designing and analyzing financial systems.

This major is offered on the Island Campus, the RELLIS Campus, and fully online.

Professional Certification

Practicing accountants generally acquire one or more certifications available to members of the profession. The most common certification is the Certified Public Accountant (CPA), conferred by the State Board of Public Accountancy of the state in which the individual maintains his or her license. Other certifications include the Certified Management Accountant (CMA), the Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and others.

The Texas State Board of Public Accountancy has set the minimum educational requirements for taking the CPA examination at 150 semester hours. Students aspiring to an accounting career should give serious consideration to pursuing advanced studies at the graduate level to enhance their potential for a successful accounting career. Accounting students should be aware that requirements to sit for the CPA examination in Texas may change at any time. CPA requirements are determined by the Texas State Board of Public Accountancy (TSBPA). Students should frequently visit the TSBPA website at http://www.tsbpa.state.tx.us/> and check with their advisor on a regular basis to ensure that the courses they are taking will qualify them to sit for the CPA exam.

For students who have received their undergraduate degrees, the Department of Accounting, Business Law, and Finance offers an avenue to pursue graduate studies to meet the State qualifications for professional certification through the Master of Accountancy (MAcc). This option is described in the College of Business section of the Graduate Catalog. Students are encouraged to contact the Director of Master’s Programs in the College of Business for more information and answers to specific questions.

BBA Student Learning Goals and Objectives

  • G1. To Be Effective Communicators
    • G1.O1 – Demonstrate the ability to write professionally
    • G1.O2 – Prepare and deliver professional presentations
    • G1.O3 – Practice professional interactions
  • G.2 To Be Competent in Business Practices
    • G2.O1 – Demonstrate functional accounting knowledge
    • G2.O2 – Use technology to analyze data
  • G.3 To Be Good Decision Makers
    • G3.O1 – Identify key factors for decision making
    • G3.O2 – Analyze alternative solutions and make a decision
  • G.4. To Be Good Citizens
    • G4.O1 – Identify ethical and professional standards

In addition, all Accounting Majors will demonstrate knowledge of key Accounting theories and concepts and will apply these Accounting theories and concepts correctly.

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Accounting Major

Student Learning Outcome: Students will demonstrate an understanding of the principles and practices common to the major areas of accounting.

Students should complete the Business Foundation Curriculum in the freshman and sophomore years.

General Requirements for BBA Degree

Requirements Credit Hours
Core Curriculum Program 42
University Seminar (when applicable)1 0-2
Business Core 45
Accounting Major Requirements 24
Electives 9
Total Credit Hours 120-122
1

Full-time, first time in college students are required to take the university seminar.

Program Requirements

Full-time, First-year Students
USSE 1201University Seminar *2
Core Curriculum Program
University Core Curriculum42
Business majors are required to complete as part of their University Core Curriculum Program:
ECON 2301
Macroeconomics Principles *
MATH 1324
Mathematics for Business and Social Sciences 1
Business Core
BUSI 0011COB Orientation *,20
ACCT 2301Financial Accounting3
ACCT 2302Managerial Accounting3
BAIS 2301Computer Applications in Business3
BAIS 3310Management Information Systems Concepts3
BAIS 3311Data Analysis and Statistics3
BLAW 3310Legal Environment of Business *3
ECON 2302Microeconomics Principles *3
FINA 3310Financial Management *3
MATH 1325Calculus for Business & Social Sciences 13
MGMT 3310Principles of Management3
MGMT 3315Business Communications 3,*3
MGMT 4388Business Strategy *3
MKTG 3310Principles of Marketing *3
OPSY 4314Operations Management *3
International Business Course
Select one of the following depending on the major:3
ACCT 3318
Multinational Entities: Accounting and Consolidations (for Accounting Major) 4,*
ECON 3315
International Economic Issues (for Business Economics Major)
FINA 4315
International Finance (for Finance Major)
MGMT 4315
Multinational Management (for Management Major) *
MKTG 4340
International Marketing (for Marketing Major)
BUSI 4310
International Business (for all other Majors)
Accounting Major Requirements
ACCT 3311Intermediate Accounting I *3
ACCT 3312Intermediate Accounting II *3
ACCT 3314Cost Accounting *3
ACCT 3321Federal Income Tax I 5,*3
ACCT 4355Accounting Information Systems *3
ACCT 4311Auditing Principles and Procedures 5,*3
Accounting Electives
Select 6 hours from the following:6
ACCT 3316
Governmental and Not-for-Profit Accounting
ACCT 3317
Oil, Gas, & Energy Accounting *
ACCT 3318
Multinational Entities: Accounting and Consolidations (for Accounting Major) 4,*
ACCT 3322
Federal Income Tax II *
ACCT 3340
Fraud Examination *
ACCT 3365
Data Analytics for Accounting *
ACCT 4390
Current Topics in Accounting *
ACCT 4396
Directed Individual Study
ACCT 4398
Accounting Internship
BLAW 4345
Ethics for Accountants and Business Executives
Electives
Upper-level Business Elective3
Business Elective3
Non-Business or Business Elective3
Total Hours122
1

Higher level mathematics course may be accepted as a substitute with approval

2

All Business Majors and Minors must complete BUSI 0011 COB Orientation (0 sch) before or during their first semester enrolled in upper-division Business courses

3

MGMT 3315 Business Communications (3 sch), see Business Core, fulfills TSBPA’s communications education requirement. TSBPA requires 24 semester credit hours in business, 30 semester credit hours in upper level accounting courses, and 150 total semester hours. Students completing the Accounting BBA will have satisfied the business requirement but may need additional course work to meet the accounting education and total semester hour requirements. As of August, 1999, the Texas State Board of Public Accountancy will accept only 15 hours of online accounting courses toward the hours you need to sit for the CPA exam.

4

ACCT 3318 Multinational Entities: Accounting and Consolidations (3 sch) may be taken as either International Business Course or as an Accounting Elective but not both.

5

ACCT 3321 Federal Income Tax I (3 sch) and ACCT 4311 Auditing Principles and Procedures (3 sch) together fulfill the Texas State Board of Public Accounting’s (TSBPA) research education requirement.

6

BLAW 4345 Ethics for Accountants and Business Executives (3 sch) fulfills TSBPA’s ethics education requirement but it does not count toward TSBPA’s requirement for 30 semester hours of upper level accounting courses.

*

Online offering

^

Blended offering

Students who have been admitted into Master of Accountancy program and have fifteen or less student credit hours to complete the Bachelor of Business Administration degree in Accounting may enroll in graduate accounting coursework with the approval of the Director of Masters Programs.

Alternatives for Students Planning to take the CPA Examination - The 150-Hour Requirement for CPA Examination

  1. Complete a BBA degree, majoring in Accounting, and complete the Master of Accountancy (MAcc).
  2. Complete a BBA degree, majoring in Accounting, and complete a Master of Business Administration (MBA). A minimum of 30 semester hours in accounting coursework is required.
  3. Complete a BBA degree, majoring in Accounting, take 6 or 9 semester hours of additional accounting courses as part of the business electives, and additional coursework to satisfy the 150 total semester credits requirement.
Additional Education Requirements
Communication Education Requirement
Select one of the following:3
MGMT 3315
Business Communications
ACCT 5341
Advanced Auditing and Assurance Services
ACCT 5381
Accounting Theory
Research Education Requirement
Select one of the following:3-6
ACCT 3321
& ACCT 4311
Federal Income Tax I
and Auditing Principles and Procedures
ACCT 5371
Professional Accounting Research
Ethics Education Requirement
Select one of the following: 13
BLAW 4345
Ethics for Accountants and Business Executives
BLAW 5345
Ethics for Accountants and Business Executives

See the College of Business section of the Graduate Catalog for details on these programs. (An advanced degree is not currently required to meet the 150-hour standard for becoming a candidate for the CPA examination.) See the Texas State Board of Public Accountancy website for more information: https://www.tsbpa.state.tx.us.

Note:

Course prerequisites are strictly enforced.

Course Sequencing 

Plan of Study Grid
First Year
FallHours
BUSI 0011 COB Orientation 0
Creative Arts Core Requirement 3
ECON 2301 Macroeconomics Principles 3
ENGL 1301 Writing and Rhetoric I 3
HIST 1301 U.S. History to 1865 3
Life & Physical Science Core Requirement 3
USSE 1201 University Seminar 2
 Hours17
Spring
COMM 1311 Foundation of Communication 3
HIST 1302 U.S. History Since 1865 3
ECON 2302 Microeconomics Principles 3
Language, Philosophy & Culture Core Requirement 3
MATH 1324 Mathematics for Business and Social Sciences 3
 Hours15
Second Year
Fall
ACCT 2301 Financial Accounting 3
Business Elective 3
Component Area Option Core Requirement 3
MATH 1325 Calculus for Business & Social Sciences 3
POLS 2305 U.S. Government and Politics 3
 Hours15
Spring
ACCT 2302 Managerial Accounting 3
Component Area Option Core Requirement 3
Life & Physical Science Core Requirement 3
BAIS 2301 Computer Applications in Business 3
POLS 2306 State and Local Government 3
 Hours15
Third Year
Fall
ACCT 3314 Cost Accounting 3
ACCT 3311 Intermediate Accounting I 3
BAIS 3311 Data Analysis and Statistics 3
MGMT 3315 Business Communications 3
MKTG 3310 Principles of Marketing 3
 Hours15
Spring
ACCT 3312 Intermediate Accounting II 3
ACCT 3321 Federal Income Tax I 3
BAIS 3310 Management Information Systems Concepts 3
FINA 3310 Financial Management 3
MGMT 3310 Principles of Management 3
 Hours15
Fourth Year
Fall
ACCT 4355 Accounting Information Systems 3
ACCT 3318 Multinational Entities: Accounting and Consolidations 3
ACCT Elective 3
OPSY 4314 Operations Management 3
BLAW 3310 Legal Environment of Business 3
 Hours15
Spring
ACCT Elective 3
Nonbusiness Elective 3
ACCT 4311 Auditing Principles and Procedures 3
MGMT 4388 Business Strategy 3
Upper Division BUSINESS Elective 3
 Hours15
 Total Hours122

Courses

ACCT 2301  Financial Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
Financial accounting concepts and their application in the accounting process for business organizations including financial statement preparation, analysis and communication of financial information.
TCCNS: ACCT 2301  
ACCT 2302  Managerial Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
The use of accounting information as an aid to management decision making, including performance measurement and budgets. 
Prerequisite: ACCT 2301.
TCCNS: ACCT 2302  
ACCT 3311  Intermediate Accounting I  
3 Semester Credit Hours (3 Lecture Hours)  
An intensive study of the balance sheet accounts and the related income statement accounts. It exposes the student to the various Accounting Principles Board opinions and Financial Accounting Standards Board statements, and International Financial Reporting standards, as these publications affect the various accounts and transactions. It covers the various working capital accounts and operational assets.
Prerequisite: (ACCT 2301 and 2302).
ACCT 3312  Intermediate Accounting II  
3 Semester Credit Hours (3 Lecture Hours)  
A continuation of Intermediate Accounting I involving current and non-current liabilities and owner equity accounts, the Statement of Cash Flows, deferred income tax, financial statement analysis and several special problem areas. The course culminates with a comprehensive cash flow project. ACCT 3311 and Junior standing or above.
Prerequisite: (ACCT 3311).
ACCT 3314  Cost Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
A study of procedures and concepts in allocating the costs of firm inputs to outputs, determination and use of standard costs in the control function, profit planning and control techniques used in management decision-making.
Prerequisite: (ACCT 2301 and 2302).
ACCT 3316  Governmental and Not-for-Profit Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
A study of fund accounting used in governmental entities and non-profit organizations. Emphasis on budgetary and fund accounts.
Prerequisite: (ACCT 2301 and 2302).
ACCT 3317  Oil, Gas, & Energy Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
This course covers the basic principles of oil and gas accounting. Course topics include upstream oil and gas operations, successful efforts accounting, full cost pool accounting, accounting for production, exploration and construction, joint interest accounting, international operations, oil and taxation and analysis of oil and gas financial statements.
Prerequisite: (ACCT 3311).
ACCT 3318  Multinational Entities: Accounting and Consolidations  
3 Semester Credit Hours (3 Lecture Hours)  
A study of the similarities and differences between U.S. and other countries' accounting and reporting procedures. Basic consolidation of international segments will be covered. Use of spreadsheets and web technology required. ACCT 2302 and Junior standing or above.
Prerequisite: (ACCT 2302).
ACCT 3321  Federal Income Tax I  
3 Semester Credit Hours (3 Lecture Hours)  
An introduction to the U.S. federal income tax system including the legislative and judicial process resulting in the dynamic evolution of the U.S. tax system. Focus is mainly on individual taxation. Includes coverage of gross income, deductions, property transactions, and computation of tax liabilities. Other relevant tax topics are explored.
Prerequisite: (ACCT 2301 and 2302).
ACCT 3322  Federal Income Tax II  
3 Semester Credit Hours (3 Lecture Hours)  
Examines additional topics from the U.S. federal income tax system and how it applies to decision-making, tax research, and tax planning. Focus is mainly on the study of the taxation of various business entities. In addition, the course expands knowledge into the common tax issues and laws relating to the life cycles of businesses: formation, operation, and termination or dissolution.
Prerequisite: (ACCT 3321).
ACCT 3340  Fraud Examination  
3 Semester Credit Hours (3 Lecture Hours)  
This course covers the basic principles of fraud examination. Course topics include the behavioral aspects of fraud and common fraud schemes including skimming, larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement, non-cash misappropriations, corruption and bribery, and fraudulent financial statements.
Prerequisite: (ACCT 2301 and 2302).
ACCT 3365  Data Analytics for Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
This course presents a study of the accountant's role as an information provider in the era of information technology and big data. The completion of computer-based projects reinforces concepts. The AMPS model is used to understand the data analytics process and analyze all the available information. Four types of analytics (descriptive, diagnostic, predictive, and prescriptive) address accounting questions.
Prerequisite: ACCT 2301, 2302 and BAIS 2301.
ACCT 4311  Auditing Principles and Procedures  
3 Semester Credit Hours (3 Lecture Hours)  
Auditing principles and techniques underlying the audit process; procedures used in conducting external audits, reviews and compilations.
Prerequisite: (ACCT 3312).
ACCT 4355  Accounting Information Systems  
3 Semester Credit Hours (3 Lecture Hours)  
A study of the role of accounting information systems and related subsystems in both for profit and not-for-profit entities. The relationship of accounting information systems to other systems, including management information systems, is addressed. Concepts are reinforced by the completion of computer-based projects. ACCT 2301, ACCT 2302, BAIS 2301, and Senior standing (no Juniors).
Prerequisite: (ACCT 2301, 2302 and BAIS 2301).
ACCT 4390  Current Topics in Accounting  
3 Semester Credit Hours (3 Lecture Hours)  
Selected topics for special study related to accounting functions, processes or issues. May be repeated for credit when topics vary.
ACCT 4396  Directed Individual Study  
1-3 Semester Credit Hours (1-3 Lecture Hours)  
Individual supervised study and completion of a final report.
ACCT 4398  Accounting Internship  
3 Semester Credit Hours  
Supervised full-time or part-time, off-campus training in public accounting, industry, or government. Oral and written reports required. Accounting major, and Junior standing or above with a minimum 3.00 accumulated GPA in upper division accounting courses. Student must apply to program and be accepted prior to registration. May not be repeated for credit. This course does not meet the TXCPA upper-level accounting or business course requirements for students who plan to take the CPA Exam.