Program Overview

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. 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.

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.

General Requirements for BBA Degree

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

Program Requirements

Course List

• Full-time, First-year Students:
  • UNIV 1101 University Seminar I
  • UNIV 1102 University Seminar II
• Core Curriculum Program:
  • ECON 2301 Macroeconomics Principles
  • MATH 1324 Mathematics for Business and Social Sciences
• Business Core:
  • BUSI 0011 COB Orientation
  • ACCT 2301 Financial Accounting
  • ACCT 2302 Managerial Accounting
  • BAIS 2301 Computer Applications in Business
  • BAIS 3310 Management Information Systems Concepts
  • BAIS 3311 Data Analysis and Statistics
  • BLAW 3310 Legal Environment of Business
  • ECON 2302 Microeconomics Principles
  • FINA 3310 Financial Management
  • MATH 1325 Calculus for Business & Social Sciences
  • MGMT 3310 Principles of Management
  • MGMT 3315 Business Communications
  • MGMT 4388 Business Strategy
  • MKTG 3310 Principles of Marketing
  • OPSY 4314 Operations Management
• International Business Course:
  • Select one of the following depending on the major
• Accounting Major Requirements:
  • ACCT 3311 Intermediate Accounting I
  • ACCT 3312 Intermediate Accounting II
  • ACCT 3314 Cost Accounting
  • ACCT 3321 Federal Income Tax I
  • ACCT 4355 Accounting Information Systems
  • ACCT 4311 Auditing Principles and Procedures
• Accounting Electives:
  • Select 6 hours from the following:
    • ACCT 3316 Governmental and Not-for-Profit Accounting
    • ACCT 3317 Oil, Gas, & Energy Accounting
    • ACCT 3318 Multinational Entities: Accounting and Consolidations
    • 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

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

• Complete a BBA degree, majoring in Accounting, and complete the Master of Accountancy (MAcc).
• Complete a BBA degree, majoring in Accounting, and complete a Master of Business Administration (MBA).
• 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.

Course Sequencing Plan of Study Grid

First Year

• Fall:
  • BUSI 0011 COB Orientation
  • Creative Arts Core Requirement
  • ECON 2301 Macroeconomics Principles
  • ENGL 1301 Writing and Rhetoric I
  • HIST 1301 U.S. History to 1865
  • Life & Physical Science Core Requirement
  • UNIV 1101 University Seminar I
• Spring:
  • COMM 1311 Foundation of Communication
  • HIST 1302 U.S. History Since 1865
  • ECON 2302 Microeconomics Principles
  • Language, Philosophy & Culture Core Requirement
  • MATH 1324 Mathematics for Business and Social Sciences
  • UNIV 1102 University Seminar II

Second Year

• Fall:
  • ACCT 2301 Financial Accounting
  • Business Elective
  • Component Area Option Core Requirement
  • MATH 1325 Calculus for Business & Social Sciences
  • POLS 2305 U.S. Government and Politics
• Spring:
  • ACCT 2302 Managerial Accounting
  • Component Area Option Core Requirement
  • Life & Physical Science Core Requirement
  • BAIS 2301 Computer Applications in Business
  • POLS 2306 State and Local Government

Third Year

• Fall:
  • ACCT 3314 Cost Accounting
  • ACCT 3311 Intermediate Accounting I
  • BAIS 3311 Data Analysis and Statistics
  • MGMT 3315 Business Communications
  • MKTG 3310 Principles of Marketing
• Spring:
  • ACCT 3312 Intermediate Accounting II
  • ACCT 3321 Federal Income Tax I
  • BAIS 3310 Management Information Systems Concepts
  • FINA 3310 Financial Management
  • MGMT 3310 Principles of Management

Fourth Year

• Fall:
  • ACCT 4355 Accounting Information Systems
  • ACCT 3318 Multinational Entities: Accounting and Consolidations
  • ACCT Elective
  • OPSY 4314 Operations Management
  • BLAW 3310 Legal Environment of Business
• Spring:
  • ACCT Elective
  • Nonbusiness Elective
  • ACCT 4311 Auditing Principles and Procedures
  • MGMT 4388 Business Strategy
  • Upper Division BUSINESS Elective

Courses

• ACCT 2301 Financial Accounting
• ACCT 2302 Managerial Accounting
• ACCT 3311 Intermediate Accounting I
• ACCT 3312 Intermediate Accounting II
• ACCT 3314 Cost Accounting
• ACCT 3316 Governmental and Not-for-Profit Accounting
• ACCT 3317 Oil, Gas, & Energy Accounting
• ACCT 3318 Multinational Entities: Accounting and Consolidations
• ACCT 3321 Federal Income Tax I
• ACCT 3322 Federal Income Tax II
• ACCT 3340 Fraud Examination
• ACCT 3365 Data Analytics for Accounting
• ACCT 4311 Auditing Principles and Procedures
• ACCT 4355 Accounting Information Systems
• ACCT 4390 Current Topics in Accounting
• ACCT 4396 Directed Individual Study
• ACCT 4398 Accounting Internship