Accounting, BBA

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.

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
    • O1.  Students will demonstrate the ability to identify the appropriate  message purpose, select appropriate organization, provide sufficient supporting details, and use effective mechanics.
    • O2.  Students will demonstrate the ability to prepare (content, presentation and media) and deliver (verbally and nonverbally) a professional presentation. 
  • G2.  To Be Competent in Business Practices
    • O1.  Students will demonstrate knowledge of key business theories and concepts and will apply these business theories and concepts correctly.
    • O2.  Students demonstrate the ability to incorporate theories, concepts, and practices across multiple disciplines to produce practical answers.
    • O3.  Students will effectively analyze data.
  • G3.  To Be Good Decision Makers
    • O1.  Students will demonstrate the ability to identify valid, reliable and important information applicable to the issue being studied.
    • O2.  Students will demonstrate the ability to analyze multiple responses to issues.
    • O3.  Students will demonstrate the ability to determine and support an appropriate decision.
  • G4.  To Be Good Citizens
    • O1.  Students will demonstrate the ability to identify ethical concepts.

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

Accounting Major

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

Complete the Business Foundation Curriculum in the freshman and sophomore years.

General Requirements for BBA Degree

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

Program Requirements

Full-time, First-year Students
UNIV 1101First-Year Seminar I *1
UNIV 1102First-Year Seminar II *1
Core Curriculum Program
University Core Curriculum42
Business majors are required to complete as part of their University Core Curriculum Program:
Macroeconomics Principles *
Mathematics for Business and Social Sciences 1
Business Core
BUSI 0011Cob Student Code of Ethics and Plagiarism *,20
ACCT 2301Financial Accounting3
ACCT 2302Managerial Accounting3
BLAW 3310Legal Environment of Business *3
BUSI 0088Graduation Requirements Review0
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
MISY 2305Computer Applications in Business *3
MISY 3310Management Information Systems Concepts *,^3
MKTG 3310Principles of Marketing *3
OPSY 4314Operations Management *3
ORMS 3310Data Analysis and Statistics *3
International Business Course
Select one of the following depending on the major:3
MULTINATIONAL ENTITIES: ACCOUNTING AND CONSOLIDATIONS (for Accounting Major) 4,*
International Economic Issues (for Business Economics Major)
International Finance (for Finance Major)
Multinational Management (for Management Major) *
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
MULTINATIONAL ENTITIES: ACCOUNTING AND CONSOLIDATIONS 4,*
Governmental and Not-for-Profit Accounting
Oil, Gas, & Energy Accounting *
Federal Income Tax II *
Fraud Examination *
Advanced Accounting Problems *
Ethics for Texas CPA Candidates and Business Executives 6
CURRENT TOPICS IN ACCOUNTING *
Directed Individual Study
Accounting Internship
Electives
Upper-level Business Elective3
Business Elective3
Non-Business Elective3
Total Hours122

BBA Accounting Online Completion

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. An Online Completion format provides 60 hours of online courses. The course schedule for the Online BBA Accounting option will differ from on-campus course offerings and may not include all course options available to on-campus students.

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
    • 01.  Students will demonstrate the ability to identify the appropriate message purpose, select appropriate organization, provide sufficient supporting details, and use effective mechanics.
    • 02.  Students will demonstrate the ability to prepare (content, presentation and media) and deliver (verbally and nonverbally) a professional presentation. 
  • G2.  To Be Competent in Business Practices
    • 01. Students will demonstrate knowledge of key business theories and concepts and will apply these business theories and concepts correctly.
    • 02.  Students demonstrate the ability to incorporate theories, concepts, and practices across multiple disciplines to produce practical answers.
    • 03.  Students will effectively analyze data.
  • G3.  To Be Good Decision Makers.
    • 01. Students will demonstrate the ability to identify valid, reliable and important information applicable to the issue being studied.
    • 02.  Students will demonstrate the ability to analyze multiple responses to issues.
    • 03.  Students will demonstrate the ability to determine and support an appropriate decision.
  • G4.  To Be Good Citizens
    • 01.  Students will demonstrate the ability identify ethical concepts.

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

Entry Requirements

Applicants who have completed 42 hours with a GPA of 2.0 or higher may be accepted into the Online Accounting BBA Completion Program. Students may transition into the upper division course sequence as they complete the University Core Curriculum and 60 hours including the following courses or their equivalents:

ACCT 2301Financial Accounting3
ACCT 2302Managerial Accounting3
ECON 2302Microeconomics Principles *3
MISY 2305Computer Applications in Business *3
MATH 1325Calculus for Business & Social Sciences (Higher level mathematics course may be accepted as substitute with approval)3
Non-Business elective3
All Business majors are required to complete the following courses as part of their University Core Curriculum Program:
ECON 2301Macroeconomics Principles *3
MATH 1324Mathematics for Business and Social Sciences (Higher level mathematics course may be accepted as a substitute with approval)3

General Requirements for BBA Online Completion

Requirements Credit Hours
Business Core 30
Accounting Major Requirements 18
Accounting Electives 6
Business Electives 6
Total Credit Hours 60

Program Requirements

(all available Online)

Business Core
BUSI 0011Cob Student Code of Ethics and Plagiarism 1,*0
BLAW 3310Legal Environment of Business *3
BUSI 0088Graduation Requirements Review0
FINA 3310Financial Management *3
MGMT 3310Principles of Management3
MGMT 3315Business Communications 2,*3
MGMT 4388Business Strategy *3
MISY 3310Management Information Systems Concepts *,^3
MKTG 3310Principles of Marketing *3
OPSY 4314Operations Management *3
ORMS 3310Data Analysis and Statistics *3
MGMT 4315Multinational Management *3
Accounting Major Requirements
ACCT 3311Intermediate Accounting I *3
ACCT 3312Intermediate Accounting II *3
ACCT 3314Cost Accounting *3
ACCT 3321Federal Income Tax I 3,*3
ACCT 4355Accounting Information Systems *3
ACCT 4311Auditing Principles and Procedures 3,*3
Accounting Electives
ACCT 3322Federal Income Tax II *3
ACCT 3340Fraud Examination *3
Note: Additional electives may be available based upon student demand.
Business Electives
MGMT 3370Entrepreneurship, Creativity, & Innovation *3
MKTG 4360Social Media Marketing *3
Note: Additional electives may be made available based upon student demand.
Total Hours60

Pathway to the Master of Accountancy

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
Business Communications
Advanced Auditing and Assurance Services
Accounting Theory
Research Education Requirement
Select one of the following:3-6
Federal Income Tax I
and Auditing Principles and Procedures
Professional Accounting Research
Ethics Education Requirement
Select one of the following: 13
Ethics for Texas CPA Candidates and Business Executives
Ethics for Texas CPA Candidates 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.

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.

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 3315  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.

Prerequisite: (ACCT 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. PREREQUISITES: ACCT 3311 OR EQUIVALENT AND JUNIOR STANDING OR ABOVE.

Prerequisite: (ACCT 3311).

ACCT 3321  Federal Income Tax I  
3 Semester Credit Hours (3 Lecture Hours)  

EMPHASIZES THE ROLE OF TAXATION IN THE BUSINESS DECISION-MAKING PROCESS. THE COURSE INTRODUCES THE TOOLS TO CONDUCT BASIC TAX RESEARCH AND PLANNING.

Prerequisite: (ACCT 2301 and 2302).

ACCT 3322  Federal Income Tax II  
3 Semester Credit Hours (3 Lecture Hours)  

EXAMINES ADDITIONAL, MORE COMPLEX TOPICS IN BUSINESS DECISION-MAKING, TAX RESEARCH, AND TAX PLANNING.

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 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*).
* May be taken concurrently.

ACCT 4314  Advanced Accounting Problems  
3 Semester Credit Hours (3 Lecture Hours)  

A STUDY OF ADVANCED ACCOUNTING TOPICS, INCLUDING LEASES, PENSIONS, CONSOLIDATIONS, ASSET RETIREMENT OBLIGATIONS, ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATIONS AND GOVERNMENT ENTITIES AND OTHER SPECIAL PROBLEM AREAS.

Prerequisite: (ACCT 3312).

ACCT 4345  Ethics for Texas CPA Candidates and Business Executives  
3 Semester Credit Hours (3 Lecture Hours)  

THIS COURSE WILL COVER ETHICAL THEORY, ETHICAL REASONING, INTEGRITY, OBJECTIVITY, INDEPENDENCE AND OTHER CORE VALUES AND REGULATORY REQUIREMENTS ASSOCIATED WITH THE PRACTICE OF PROFESSIONAL ACCOUNTING AND DECISION MAKING OF OTHER EXECUTIVES, WITH AN EMPHASIS ON CORPORATE GOVERNANCE IN THE POST-SARBANES-OXLEY REGULATORY ENVIRONMENT.  THIS COURSE SATISFIES THE ETHICS REQUIREMENT OF THE TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY (TSBPA); HOWEVER, IT DOES NOT COUNT FOR ADVANCED ACCOUNTING HOURS REQUIRED TO SIT FOR THE CPA EXAM.  STUDENTS WHO RECEIVE CREDIT FOR ACCT 4345 CANNOT ALSO RECEIVE CREDIT FOR ACCT 5345.

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.

Prerequisite: (ACCT 2301, 2302 and MISY 2305).

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. PREREQUISITES: PERMISSION OF INSTRUCTOR, JUNIOR STANDING OR ABOVE, AND OTHERS DEPENDING ON SELECTED TOPIC.

ACCT 4398  Accounting Internship  
3 Semester Credit Hours (3 Lecture Hours)  

SUPERVISED FULL-TIME OR PART-TIME, OFF-CAMPUS TRAINING IN PUBLIC ACCOUNTING, INDUSTRY, OR GOVERNMENT. ORAL AND WRITTEN REPORTS REQUIRED. PREREQUISITES: 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. MAY NOT COUNT AS ACCOUNTING REQUIREMENT FOR CPA. STATE BOARD OF ACCOUNTANCY MAY NOT APPROVE COURSE AS AN ACCOUNTING EQUIVALENT FOR CPA.