Bachelor of Business Administration-Accounting

We express ourselves through language and accounting is the universal language of business. The accounting degree program at TAMUT prepares students for professional careers as accountants, consultants, analysts, financial planners, corporate controllers, and many more!  Faculty work closely with students in small classroom settings. Classes are offered at a variety of times during the day and evening in an effort to accommodate our students.   

Accounting Club

We encourage students to engage in extracurricular activities to enhance their professional and academic experiences. The TAMUT College of Business Accounting Club helps to build your networking skills and make friends at the university and in the profession. In addition to many other activities, the club meets twice a year with the Texarkana Chapter of the Texas and Arkansas Societies of CPAs.

Degree Requirements

Students should refer to their DegreeWorks degree audit in their Web for Students account for more information regarding their degree requirements.

Major Requirements
General Education Requirements42
Business Administration Core Courses
FIN 354Financial Management3
GBUS 310Business Communications3
GBUS 440International Business3
GBUS 450Business Ethics3
MGT 395Principles of Management3
MGT 439Business Strategy and Policy3
MGT 465Production and Operations Management3
MIS 360Essentials of Management Information Systems3
MKT 363Marketing3
SCM 325Business Statistics (EL)3
Accounting Major Courses
ACCT 321Intermediate Accounting I (EL) 23
ACCT 322Intermediate Accounting II 23
ACCT 323Intermediate Accounting III 23
ACCT 324Income Tax Accounting 23
ACCT 421Governmental Accounting3
ACCT 422Advanced Accounting3
ACCT 424Corporate Income Tax3
ACCT 425Cost Accounting3
ACCT 427Auditing3
ACCT 429Accounting Systems 23
Intro to Business Courses
ACCT 2301Principles of Accounting I 23
ACCT 2302Principles of Accounting II 23
BUSI 2301Business Law3
ECON 2301Principles of Macroeconomics 13
ECON 2302Principles of Microeconomics 13
MATH 1342Elementary Statistical Methods3
Minimum Hours for Degree120

Note: A minimum of 54 upper division hours (300 and 400 level courses) are required for this degree. Resident credit totaling 25% of the hours is required for the degree.  A minimum GPA of 2.0 is required in three areas for graduation:  Overall GPA, Institutional GPA, and Major GPA.

Undergraduate Courses in Accounting

ACCT 2301. Principles of Accounting I. 3 Hours.

This is an introduction to financial accounting concepts and financial statement reporting. The focus revolves around the creation, reporting, interpretation, and analysis of accounting information. Topics include the accounting cycle and underlying concepts, techniques for preparing and analyzing financial statements, and issues in accounting for assets, liabilities, and capital budgeting. No prerequisite.

ACCT 2302. Principles of Accounting II. 3 Hours.

This course is a study of how accounting data is used by management in planning, control, and decision making to aid in achieving predetermined organizational objectives. Topics include budgetary planning, costing techniques, standard costs, compensation, and capital budgeting. Prerequisite: ACCT 2301.

ACCT 289. Independent Study in Accounting. 3 Hours.

This course provides individual instruction. Students may repeat the course when topics vary.

ACCT 321. Intermediate Accounting I (EL). 3 Hours.

Accounting principles and procedures are essential tot he preparation of financial statements. Specific topics include present value concepts, cash and receivables, and inventories. This course integrates the principles of Experiential Learning and meets the criteria for a project-based course. Prerequisite: ACCT 2301 and ACCT 2302 with grades of C or better.

ACCT 322. Intermediate Accounting II. 3 Hours.

This course is a continuation of ACCT 321 which includes such topics as inventory, fixed assets, depreciation, intangibles, liabilities, and investments. Prerequisite: ACCT 321 with a grade of C or better.

ACCT 323. Intermediate Accounting III. 3 Hours.

This course is a continuation of ACCT 322 and includes such topics as revenue recognition, deferred taxes, pensions, leases, error analysis, cash flows and full disclosure. Prerequisite: ACCT 321 with a grade of C or better.

ACCT 324. Income Tax Accounting. 3 Hours.

This course addresses current federal income tax laws with attention given to economic, social, and historic viewpoints. Major emphasis is placed on the technical and accounting aspects, including the preparation of income tax returns. Prerequisite: ACCT 2301 and ACCT 2302 with a grade of C or better.

ACCT 325. Managerial Accounting. 3 Hours.

This course explores the application in business operations of accounting information for management decision making. The course integrates topics in cost determination, data processing, economic analysis, budgeting, and management and financial control. Prerequisite: ACCT 2301 and ACCT 2302 with grades of C or better.

ACCT 421. Governmental Accounting. 3 Hours.

This class is a discussion of nonprofit accounting to include the fund entity concept used primarily for accounting and financial reporting for municipalities, hospitals, colleges and other nonprofit organizations. In addition, partnership accounting will be covered to include income distributed, dissolution and liquidation. Prerequisite: ACCT 321 with a grade of C or better.

ACCT 422. Advanced Accounting. 3 Hours.

Advanced Accounting covers the basics of preparing a consolidated income statement and balance sheet. Prerequisite: ACCT 322 and ACCT 323 with a grade of C or better.

ACCT 424. Corporate Income Tax. 3 Hours.

The course gives students a basic understanding of the U.S. Tax Code as it pertains to Subchapter C corporations, Subchapter S corporations, and the taxation of partnerships. It also gives the student a basic understanding of how to do income tax research. Prerequisite: ACCT 324 with a grade of C or better.

ACCT 425. Cost Accounting. 3 Hours.

Course covers job order and process cost systems using actual or standard costs. Additional topics include overhead analysis, joint and by-product costing and variance analysis. Prerequisite: ACCT 2301 and ACCT 2302 with a C or better.

ACCT 427. Auditing. 3 Hours.

This course examines the basic principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Prerequisite: ACCT 322 and ACCT 429 with grades of C or better.

ACCT 429. Accounting Systems. 3 Hours.

This course covers the investigation, construction and installation of accounting systems. Students will receive hands-on experience with a computerized accounting system. Prerequisite: ACCT 322 with a grade of C or better.

ACCT 438. Profitability in Supply Chain Management. 3 Hours.

The goal of this course is to give supply chain managers the tools that will assist them in assessing the effect of their decisions on the profitability of their firms. Prerequisite: ACCT 2301 and ACCT 2302 with grades of C or better.

ACCT 489. Individual Study. 3 Hours.

This course provides individual instruction. Students may repeat the course when topics vary.


Enoch Asare

Assistant Professor


Dr. Terry W. Bechtel



Dr. Joan M. Brumm



Selena Jefferies