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Accounting Concentration

Business Administration Accounting Concentration Course Descriptions

Accounting is the means by which businesses report to their stakeholders the results of their operations, comprehensive income, financial position and changes in cash and owner's equities by analyzing, recording, presenting and interpreting the results of transactions and events. Intended to develop the decision making and accounting skills needed to enter the profession and become accountants in public practice, industry, non-profit organizations or government, the curriculum is based on the American Institute of Certified Public Accountants' core competencies.

As qualifications to sit for the CPA exam, the Texas State Board of Public Accountancy (TSBPA) requires 30 semester hours of approved upper division accounting courses, 24 hours of approved upper division business courses, and an approved three hour course in ethics, included within a total of 150 semester hours with a degree. At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of the transcript-issuing institution.

Requirements

18 semester hours of required accounting courses:

ACCT 3311Intermediate Accounting I

ACCT 3312Intermediate Accounting II

ACCT 3313Cost Accounting

ACCT 3314Intermediate Accounting III

ACCT 3315Federal Income Tax I

ACCT 4314Auditing

6 semester hours of upper division accounting electives selected from:

ACCT 3310

ACCT 3316Taxation of Entities

ACCT 3317Accounting Systems

ACCT 3318Fraud Examination

ACCT 3321Advanced Federal Income Tax

ACCT 4318Ethics for Accounting and Business

ACCT 4325Tax Research

ACCT 4313Accounting for Non-Profit and Government Entities