Curriculum in Accounting
The 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.

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), and the Certified Internal Auditor (CIA), 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 visit the TSBPA website frequently 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.

Students who have not yet received an undergraduate degree should inquire about the Professional Program in Accounting (PPA), an integrated curriculum of undergraduate and graduate coursework designed to prepare students to qualify for professional certification. For students who have received their undergraduate degrees, the Department of Accounting and Business Law offers two other avenues to pursue graduate studies meeting the State qualifications for professional certification: (1) a Post-Baccalaureate Certificate and (2) the Master of Accountancy (MAcc). Each of these options is described more fully 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.

Professional Program in Accounting (PPA)
The Professional Program in Accounting (PPA) is designed to prepare students for successful careers in public accounting, industry, government and other areas of the accounting profession. Admission can occur as early as the first semester of the junior year and as late as the second semester of the senior year. The curriculum emphasizes the development of ethical judgment, business decision-making skills, and teamwork, and encourages students to intern with a business appropriate to their career path.

A variety of different career paths are available to accountants. Accounting professionals work in public accounting in audit, consulting, tax and financial planning, providing services to a wide range of organizations. Accountants also enjoy financial reporting, tax, and managerial accounting careers with companies in all industries, in all levels of government, and in educational institutions as professionals and as educators. As businesses, governments, and individuals generate and utilize information at accelerating rates in an increasingly global environment, public trust in the value of the information and the financial reporting of firms depends on the highest integrity, dedication, and expertise of the accountants in each of these career paths.

Admission
Students must apply at least one semester prior to the desired entrance date and be admitted to the PPA program. Admission to the PPA program is based on the applicant’s undergraduate grade point average at the time of application and the score on the Graduate Management Admission Test (GMAT). Other relevant examples of academic ability and leadership may be considered in evaluating applicants. Students should plan to take the GMAT before the end of the second semester of their third year. Test scores should be sent directly to the University’s Office of Graduate Studies and Research.

Degree Requirements
The BBA degree will be awarded upon completion of the BBA requirements. PPA students will apply for and enter the Master of Accountancy (MAcc) program and receive the Master of Accountancy degree upon completion of the requirements for such degree.

Required Business Core
The PPA program follows the curriculum requirements for the university core and the business core for undergraduates. All PPA students must complete at least 45 hours of junior or senior level courses and satisfy all other AACSB accreditation requirements as specified in the catalog. Coursework in the student’s concentration must be approved in advance by the PPA student’s advisor.

Graduate Coursework
PPA students are required to take thirty-six semester hours of graduate coursework, including at least 21 hours in accounting. Graduate courses are integrated into the PPA curriculum beginning in the second semester of the fourth year.

ACCOUNTING MAJOR

* University core.
** May substitute any undergraduate international business course.
*** Must be taken at the end of the program.

Students must comply with the college academic policies and requirements discussed earlier.