School of Accountancy

The mission of the bachelor’s degree program in Accountancy is to serve the needs of students, the accounting profession, and the general business community through teaching, research and service. Within this mission, the department offers students a balanced integrative approach to business education. In this interdisciplinary view, students must have a broad University General Education Program grounded in nonbusiness courses, a strong supporting business acumen, and an interrelated view of accounting to the other departments of business. Specifically, accounting classes synthesize accounting with the financing, investing, and operating functions so that students can develop their critical thinking skills and apply them to making decisions on accounting and other business problems.

Overall, the B.B.A. with a major in Accounting is built on the foundation of technical, interpersonal, and communication skills. This focus allows enhancement of careers and leadership to businesses and government units that would strengthen the economic development of communities, state, and nation. Program objectives for the B.B.A. in Accounting are: (a) to obtain knowledge of the cultural, global, and ethical environment of business; (b) to appreciate the impact of business decisions on society; (c) to understand the role of information technology and proficiency in relevant computer applications; (d) to possess the ability to integrate knowledge from different disciplines to define problems and research solutions; (e) to possess critical thinking and decision-making skills essential to solving business problems; (f) to obtain effective oral and written communication skills; (g) the ability to contribute effectively within a team environment and the foundation knowledge in each functional area of business; (h) to acquire relevant technical accounting skills and ability to utilize related computer technology.

Accounting (B.B.A.)

A. University General Education Program (41 hours)

See Graduation from the University for the University General Education Program requirements. Note that MATH 1830 or 1910 (Mathematics requirement) and ECON 2110 and 2120 (Social/Behavioral Sciences requirement) are specified for the B.B.A. degree.

B. College and Degree (B.B.A.) Requirements (42 hours)

Lower Division Business Core Curriculum (15 hours)

No grade below “C” and 2.25 GPA (2.5 for accounting majors) in MATH 1830 or 1910, ECON 2110, ECON 2120 and the following lower division courses

ACCT 2010 Fundamentals of Accounting I (3)

ACCT 2020 Fundamentals of Accounting II (3)

ISDS 2710 Business Statistics (3)

MIS 2749 Introduction to Business Microcomputer Applications (3)

MIS 2755 Introduction to Management Information Systems (3)

Upper Division Business Core Curriculum (27 hours)

No grade below "C" and 2.25 GPA in the following courses:

ACCT 3130 Legal, Social, and Political Environment of Business (3)

FIR 3410 Business Finance (3)

MGMT 3110 Organization and Management (3)

MGMT 4710 Strategic Management (3) (Enrollment usually limited to graduating seniors)

MKTG 3010 Principles of Marketing (3)

MGMT 3510 Business Communication (3)

ISDS 3510 Production and Operations Management (3)

ISDS 3711 Analytical Tools for Business Decisions (3)

Choose One:

MGMT 4810 International Management (3); MKTG 4530 International Marketing (3); ECON 4350 International Economics (3); FIR 4550 International Finance (3); MGMT 4510 International Business Communication and Negotiation (3); MKTG 4570 Global Transportation, Tourism and Electronic Commerce (3); HPRM 4400 International Hospitality (3); MIS 4310 Global Information Technology (3); ECON 4351 International Monetary Economics: Theory and Policy (3); one course from FIR 4110-4119 (3) when the topic pertains to international business and has been approved in advance by the department chair.

Transfer students are referred to the section Transfer Credit in the College of Business and Economics description.

C. The Major (27 hours)

No grade below "C" and a minimum 2.25 GPA in the major.

27 upper division semester hours in Accounting courses as follows: ACCT 3011, 3110, 3120, 3310, 3510, 4020, 4240, and 6 hours of accounting elective.

D. Electives (10 hours)

Lower division or upper division courses to bring the total of hours earned to 120.

Accounting Minor

For students whose major is in another college of the University (15 hours): ACCT 2010, 2020, 3110, 3310; plus one of the following: 3120, 3510.

For students whose major is in a department in The Fogelman College of Business and Economics (12 hours): ACCT 3110, 3120, 3310, 3510.

Typical 4-Year Accounting Sequence:

Freshman Year

Sophomore Year

Junior Year

Senior Year

Total Hours Required for Graduation: 120

*Must satisfy University General Education Program Requirement