BBA in Accounting | Minor in Accounting | Course Descriptions
Chair: Philip W. Morris (936) 294-1258 accounting@shsu.edu
Faculty: Elsie Ameen, Carl Brewer, Linda Carrington, Ronny Daigle, Diane Green, Cassy Henderson, Alice Ketchand, Taylor Klett, Jan Taylor Morris, Ross Quarles, Shani Robinson, Jeff Strawser
Vision
To be a leading professional accounting department among Texas universities providing a relevant curriculum delivered by professional faculty dedicated to teaching, research, and service.
Mission
Our mission is to prepare our students to enter the accounting profession in the public, industry, and not-for-profit sectors through excellent teaching and pedagogy and through the creation of a sound learning environment. In support of this mission our faculty will produce intellectual contributions that contribute to the professional practice of accounting, to accounting pedagogy, and to discipline based research. We will also maintain a level of interaction with the accounting profession that ensures the continued relevance of our program and viability of our graduates.
Academic Programs
Highlights
The Department of Accounting works closely with outside stakeholders in CPA firms, industry, and government in order to ensure that the accounting curriculum provides students with the necessary skill sets and knowledge to successfully function as professional accountants upon graduation. Evidence of the success of this process is provided in part by the continued recruitment of 91做厙 accounting graduates by numerous, diverse employers. Accounting majors participate in the annual Meet the Firms career fair held in the Fall semester. This function, which first began in 1997 and is organized by the 91做厙 Chapter of Beta Alpha Psi, the national accounting honor organization, is attended by employers that are specifically and many times solely interested in accounting majors and, in some cases, finance majors. Accounting majors, minors, MIS majors, and finance majors from all levels attend this event to begin or to continue their participation in the recruitment and hiring process.
Generally, each week during the Fall and Spring semesters, representatives from large and small CPA firms, representatives from local and global public companies from diverse industries, and representatives from governmental agencies come to the 91做厙 campus to make presentations to and meet accounting majors. These presentations, sponsored by the campus chapter of Beta Alpha Psi, provide real world perspectives and information to the students that attend. All accounting and other majors are welcome at these presentations. In the social activities that usually follow these presentations, students have the opportunity to meet face to face with the representatives from these off campus organizations, most of which recruit students from the Accounting program at 91做厙.
Representatives from a wide variety of business and governmental entities make presentations on a weekly basis during the Fall and Spring semesters at the National Association of Black Accountants chapter meetings on campus. Because the membership of this organization is not limited to accounting, finance, or MIS majors, these presentations address a broad range of business and professional topics. Social events held after many of these presentations present the opportunity for students to interact one on one with the representatives from a wide range of business and professional entities.
Career Opportunities
- Public accountant
- Tax accountant
- Cost accountant
- Government accountant
- Budget accountant
- Auditor
- Actuary
- Appraiser
- Budget analyst
- Credit analyst
- Financial examiner
- Tax examiner
- Revenue agent
- Educator
Suggested Minors
No minor is required. Students are welcome to select a minor following consultation with the Department Chair, but should be aware that a minor will add hours to the length of the degree program.
Student Organizations and Activities
- Beta Alpha Psi
- National Association of Black Accountants
- Student membership in the American Institute of Certified Public Accountants (AICPA)
- Student membership Institute of Management Accountants (IMA)
Internships
The Department of Accounting has an active internship program and students are encouraged to participate. Selection requirements are rigorous and involve meeting both minimum standards set by the Department of Accounting and selection by the hiring firm or business following an interview process.These internships must meet guidelines as established by the Texas State Board of Public Accountancy and involve specific, direct accounting training and activity beyond routine clerical and office activities. Students generally participate in internships in the Spring semester of their senior year. The selection process for these internship positions occurs generally during the early Spring semester of the Junior year. In some cases internships are available during Summer terms. Interested students should contact the Accounting Internship Program Director through the Department of Accounting office for departmental selection criteria and application requirements.
Scholarships
Scholarships are available on a competitive basis for accounting majors. Students are encouraged to apply for scholarships using at Financial Aid. The ScholarX program is a single application that will allow the student to apply for most scholarships available on campus whether at the departmental, college, or university-level. The deadline for applying for Department of Accounting scholarships is February 15. Department of Accounting scholarship recipients are announced in April for the following academic year. The specific scholarships that are available through the Department of Accounting vary from year to year and may include:
- BKD Accounting Scholarship
- Carol Lee Sangster Accounting Scholarship
- Dow Chemical 91做厙 Alumni Scholarship(s)
- Dr. Clinton Althaus Endowed Accounting Scholarship
- Dr. Rita Huff Accounting Scholarship
- Edwin G. Sandhop Jr. Endowed Scholarship
- Elwood Parkhill Memorial Accounting Scholarship
- Ernst and Young 91做厙 Alumni Scholarship
- Hildreth Hosea Smith Memorial Scholarship
- H.O. and Laquita Crawford Endowed Scholarship
- J. Roy Wells Business Scholarship
- KMPG 91做厙 Alumni Scholarship
- Leonard and Marlene Keeling Endowed Scholarship
- W.O. “Bud” Whitlock Endowed Scholarship
University-Specific Requirements
All students are required to complete the University general education requirements (common core) as described in Degree Requirements and Academic Guidelines section in this catalog. Additionally, all students are required to complete Component Area 1 – Communications (ENG 164 <ENGL 1301>and 165 <1302>), Component Area 2 – Mathematics (MTH 199 <MATH 1324> for business majors), and four hours from Component Area 3 (Natural Science) before being allowed to register for upper-division (300 <3000>- and 400 <4000> -level) courses.
College-Specific Requirements
General requirements for all majors pursuing the Bachelor of Business Administration degree: | |
---|---|
English 164 <ENGL 1301>, 165 <1302> | 6 hours |
Mathematics 199 <MATH 1324> | 3 hours |
Laboratory Science | 8 hours |
Visual and Performing Arts Elective | 3 hours |
3 hours from ENG 265<ENGL 2331>, 266 <2342>, PHL 261 <PHIL 2361>, 263 <2306> |
3 hours |
Cultural Studies Elective | 3 hours |
History 163 <HIST 1301>, 164 <1302> | 6 hours |
Political Science 261 <POLS 2301> and 200 <2000> -level Political Science course | 6 hours |
ECO 233 <ECON 2302> | 3 hours |
GBA 180<BUAD 1305> or CTE 133 <CSTE 1330> | 3 hours |
Kinesiology 215 <KINE 2115> | 1 hour |
COM 282 <COMS 2382> or GBA 261 <BUAD 2321> are required for all business majors except for Banking & Financial Institutions and Finance.
Foundation Knowledge for Business
Each program of study pursuant to the Bachelor of Business Administration degree includes the following Core Courses for the Foundation Knowledge for Business. Additional course requirements are outlined by specific departments.
Core Courses (45 semester hours) | ||
---|---|---|
Accounting | ACC 231 <ACCT 2301>, 232 <2302> | 6 hours |
Economics | ECO 233<ECON 2302>, 234 <2301> , and one advanced course in ECO <ECON> |
9 hours |
Business Legal Environment | GBA 281 <BUAD 2301> | 3 hours |
Business Statistics | BAN 232 <BANA 2372>, 363 <3363> | 6 hours |
Business Finance | FIN 367 <FINC 3320> | 3 hours |
Marketing | MKT 371 <MKTG 3310> | 3 hours |
Management | MGT 380 <MGMT 3310>, 475 <4370>, 476 <4390> | 9 hours |
Business Communications | GBA 389 <BUAD 3335> | 3 hours |
Managment Information Systems | MIS 388 <MGIS 3310> | 3 hours |
Minimum GPA Requirements to Earn a BBA Degree
Students must achieve a 2.0 GPA in the following:
91做厙 GPA
Cumulative GPA (91做厙 and transfer)
91做厙 business courses
Cumulative business courses (91做厙 and transfer)
Some business departments/majors may require higher, more specific grade requirements. Review the department/major sections in this catalog for those requirements.
Fifty Percent Requirement
At least 50 percent of the required business curriculum for the B.B.A. degree must be taken in residence at 91做厙.
Entry to Upper Division Courses
Admission to undergraduate upper division courses, i.e., 300- and 400-level <3000- and 4000-level>, in the College of Business Administration, is limited to students who have completed at least 50 semester hours with a GPA of at least 2.0. Students seeking a BBA must complete ACC 231 <ACCT 2301>, ACC 232 <ACCT 2302>, BAN 232 <BANA 2372>, ECO 233 <ECON 2302>, ECO 234 <ECON 2301>, and MTH 199 <MATH 1324> with a minimum GPA of 2.0 prior to taking 300- or 400-level <3000- or 4000-level> business courses.
Program-Specific Requirements
Minimum GPA Requirement for a BBA in Accounting
A cumulative minimum GPA of 2.5 is required for students to graduate with a BBA in Accounting.
Minimum GRADES in Accounting Courses
A minimum grade of "C" in accounting courses taken (prefix ACC <ACCT>) is required for a student to graduate with a BBA in Accounting.
Uniform CPA Examination Information
Due to the rigorous requirements of the Texas State Board of Public Accountancy, completion of the BBA in Accounting will not qualify one to take the CPA examination. The Department of Accounting offers a Master of Science in Accounting whereby a student may satisfy the educational requirements to sit for the Uniform CPA examination in the state of Texas. Students seeking additional information on the Uniform CPA Examination should check the Texas State Board of Public Accountancy
Curriculum
1 Transfer students must take at least 50% of the required business curriculum for the B.B.A. degree in residence at 91做厙.
2 Two four-hour laboratory science courses from: Biology, Chemistry, Geography/Geology (the only geography courses that satisfy a laboratory science requirement are GEO 131<GEOG 1301>/111 <1101> and GEO 146 <GEOG 1436>, or Physics.
3Select from AGR 289 <AGRI 2399>, ART 160<ARTS 1301>, 161 <1311>, 163 <1316>,DNC 172<DANC 1372>, 176 <1301>, FCS 160 <FACS 1360>, MUS 161 <MUSI 1301>, 138 <2348>, 264 <2364>, 265 <1306>, or THR 160 <THEA 1330> , 164 <1364> , 166 <1366>, 230 <2330>, 231 <2336>. Satisfies the Visual and Performing Arts requirement of Component Area 4 of the Core Curriculum.
4 Select from BSL 236 <BESL 2301>, Foreign Languages (ARAB, FREN, GERM, SPAN) 263 <2311> , 264 , <2312>, ASL 263 <SGNL 2401>, 264< 2402>, GEO 265 <GEOG 2355>, 266 <2356>, HIS 265 <HIST 2311> , 266 <2312>, or SOC 168 <SOCI 2319>. Satisfies the Cultural Studies requirement of Component Area 4 of the Core Curriculum.
Minor In Accounting
A minor in Accounting (18 hours) is available to all bachelor degree programs that permit a minor. The minor in Accounting requires ACC 231 <ACCT 2301>, 232 <2302>, 365 <3313> and 9 additional advanced hours (300 <3000> -level or above)hours in Accounting, excluding ACC 331 <ACCT 3304>, with a minimum grade point average of 2.0 in these courses. Furthermore, degree candidates for a minor in accounting must achieve a minimum 2.0 grade point average for all hours attempted in business courses, including residence and transfer hours whether required for the accounting minor or not.