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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, evening and online 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, Engineering and Technology 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.
For more information, please contact us at CBET@TAMUT.EDU
Degree Requirements
Students should refer to their DegreeWorks degree audit in their Web for Students account for more information regarding their degree requirements.
| Code | Title | Hours |
|---|---|---|
| Major Requirements | ||
| General Education Requirements | 42 | |
| Business Administration Core Courses | ||
| ACCT 430 | Business Ethics for Accounting Majors | 3 |
| FIN 354 | Financial Management | 3 |
| GBUS 310 | Business Communications | 3 |
| GBUS 440 | International Business (EL) | 3 |
| MGT 395 | Principles of Management | 3 |
| MGT 439 | Business Strategy and Policy | 3 |
| MGT 465 | Production and Operations Management | 3 |
| MIS 360 | Essentials of Management Information Systems | 3 |
| MKT 363 | Marketing | 3 |
| MGT 324 | Business Data Analytics I | 3 |
| or SCM 324 | Business Data Analytics I | |
| Accounting Major Courses | ||
| ACCT 321 | Intermediate Accounting I (EL) 2 | 3 |
| ACCT 322 | Intermediate Accounting II 2 | 3 |
| ACCT 323 | Intermediate Accounting III 2 | 3 |
| ACCT 324 | Income Tax Accounting 2 | 3 |
| ACCT 421 | Governmental Accounting | 3 |
| ACCT 422 | Advanced Accounting | 3 |
| ACCT 424 | Corporate Income Tax | 3 |
| ACCT 425 | Cost Accounting | 3 |
| ACCT 427 | Auditing | 3 |
| ACCT 429 | Accounting Systems 2 | 3 |
| Intro to Business Courses | ||
| ACCT 2301 | Principles of Accounting I 2 | 3 |
| ACCT 2302 | Principles of Accounting II 2 | 3 |
| BUSI 2301 | Business Law | 3 |
| ECON 2301 | Principles of Macroeconomics 1 | 3 |
| ECON 2302 | Principles of Microeconomics 1 | 3 |
| Minimum Hours for Degree | 120 | |
| MATH 1342 | Elementary Statistical Methods | 3 |
- 1
Satisfies Core Curriculum
- 2
Accounting Majors are required to obtain a minimum grade of C or higher
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.
First Year
| Code | Title | Hours |
|---|---|---|
| Fall | Semester Credit Hours | |
| ENGL 1301 | Composition I requires minimum grade of 'C', Satisfies Core Curriculum | 3 |
| HIST 1301 | United States History I Satisfies Core Curriculum | 3 |
| MATH 1342 | Elementary Statistical Methods Satisfies Core Curriculum | 3 |
| Creative Arts Core Curriculum Requirement | 3 | |
| ACCT 2301 | Principles of Accounting I requires minimum grade of 'C' | 3 |
| IS 1100 | University Foundations mandatory for FTIC students only | 1 |
| Fall Total Semester Credit Hours | 16 | |
| Spring | Semester Credit Hours | |
| ENGL 1302 | Composition II Satisfies Core Curriculum | 3 |
| or ENGL 2311 | Technical Writing & Communication | |
| HIST 1302 | United States History II Satisfies Core Curriculum | 3 |
| Language, Philosophy and Culture Core Curriculum Requirement | ||
| SPCH 1315 | Public Speaking Satisfies Core Curriculum | 3 |
| or COMM 1307 | Introduction to Mass Communication | |
| ACCT 2302 | Principles of Accounting II requires minimum grade of 'C' | 3 |
| Spring Total Semester Credit Hours | 15 | |
| Total First Year Semester Credit Hours | 31 | |
Second Year
| Code | Title | Hours |
|---|---|---|
| Fall | Semester Credit Hours | |
| Life and Physical Sciences Core Curriculum Requirement | 3-4 | |
| PSCI 2301 | American Government I: Federal & Texas Constitutions Satisfies Core Curriculum | 3 |
| ECON 2301 | Principles of Macroeconomics Satisfies Core Curriculum | 3 |
| Component Area Option B of the Core Curriculum | 3 | |
| Elective - Upper or Lower Division as needed to meet upper division and overall requirement | 3 | |
| Fall Total Semester Credit Hours | 15-16 | |
| Spring | Semester Credit Hours | |
| Life and Physical Sciences Core Curriculum Requirement | 3-4 | |
| PSCI 2302 | American Government II: Federal & Texas Political Behavior Satisfies Core Curriculum | 3 |
| ECON 2302 | Principles of Microeconomics | 3 |
| BUSI 2301 | Business Law | 3 |
| FIN 354 | Financial Management | 3 |
| Spring Total Semester Credit Hours | 15-16 | |
| Total Second Year Semester Credit Hours | 30-32 | |
Third Year
| Code | Title | Hours |
|---|---|---|
| Fall | Semester Credit Hours | |
| MKT 363 | Marketing | 3 |
| MGT 395 | Principles of Management | 3 |
| GBUS 310 | Business Communications | 3 |
| ACCT 321 | Intermediate Accounting I (EL) requires minimum grade of 'C' | 3 |
| ACCT 324 | Income Tax Accounting requires minimum grade of 'C' | 3 |
| Fall Total Semester Credit Hours | 15 | |
| Spring | Semester Credit Hours | |
| MGT 324 | Business Data Analytics I | 3 |
| or SCM 324 | Business Data Analytics I | |
| MGT 465 | Production and Operations Management | 3 |
| MIS 360 | Essentials of Management Information Systems | 3 |
| ACCT 322 | Intermediate Accounting II requires minimum grade of 'C' | 3 |
| ACCT 424 | Corporate Income Tax | 3 |
| Spring Total Semester Credit Hours | 15 | |
| Total Third Year Semester Credit Hours | 30 | |
Fourth Year
| Code | Title | Hours |
|---|---|---|
| Fall | Semester Credit Hours | |
| ACCT 323 | Intermediate Accounting III requires minimum grade of 'C' | 3 |
| ACCT 430 | Business Ethics for Accounting Majors | 3 |
| ACCT 421 | Governmental Accounting | 3 |
| ACCT 429 | Accounting Systems requires minimum grade of 'C' | 3 |
| GBUS 440 | International Business (EL) | 3 |
| Fall Total Semester Credit Hours | 15 | |
| Spring | Semester Credit Hours | |
| MGT 439 | Business Strategy and Policy | 3 |
| ACCT 425 | Cost Accounting | 3 |
| ACCT 422 | Advanced Accounting | 3 |
| ACCT 427 | Auditing | 3 |
| Electives as needed to satisfy minimum degree requirements including 54 semester credit hours of upper division coursework or total semester credit hours | ||
| Spring Total Semester Credit Hours | 12-15 | |
| Total Fourth Year Credit Hours | 27-30 | |
| Minimum Hours for Degree | 120 | |
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 321 with a grade of C or better.
ACCT 430. Business Ethics for Accounting Majors. 3 Hours.
The course will provide a background in the process of ethical reasoning, the ethical environment, application of ethical rules and guidelines to case problems, and discussion of the framework for ethical decision-making along with its effect on corporate governance. The focus will be on the ethical environment within which professional accountants and businesses operate. The objective is to provide accounting with an educational background in what constitutes ethical conduct in businesses and accounting.
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.
ACCT 497. Special Topics. 3 Hours.
Instructors will provide an organized class designed to cover areas of specific interest. Students may repeat the course when topics vary.
