Degree Information: The board recognizes this institution as a degree-granting university which is accredited by the Southern Association of Colleges and Schools/Commission on Colleges
Requirements:
- 150 college credit hours
- 30 advanced accounting hours
- 21 advanced hours of business (includes economics)
- 1 ethics course (beginning July 1, 2005)
- 15 hours must result from physical attendance at classes meeting regularly on the campus of any transcript-issuing institution.
- Bachelor's Degree
Requirements Prior to Graduation:
- 150 college credit hours
- 30 advanced accounting hours
- Be in last semester before graduation
- BS/MS students may sit for the exam before graduation if all bachelor work has been completed.
Accounting Courses: The following courses meet the Board's definition of upper division accounting courses. Additional credit will not be given for repeated courses or coursework
ACCT 3110 |
Intermediate Accounting I |
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ACCT 5270 |
Managerial Cost Accounting |
ACCT 3120 |
Intermediate Accounting II |
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ACCT 5300 |
Federal Taxation of Income |
ACCT 3270 |
Cost Accounting |
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ACCT 5310 |
Tax Research & Administrative Procedure |
ACCT 4100 |
Accounting Systems |
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ACCT 5320 |
Taxation of Corporations, Partnerships & Fiduciaries |
ACCT 4140 |
Advanced Accounting Principles |
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ACCT 4270 |
Managerial Accounting |
ACCT 5330 |
Taxation of Corporations & Shareholders |
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ACCT 4300 |
Federal Income Taxation |
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ACCT 5360 |
Advanced Topics in Federal Taxation |
ACCT 4400 |
Auditing Professional Responsibilities |
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ACCT 5370 |
Family Tax Planning & Contemporary Topics |
ACCT 4410 |
Auditing Evidence |
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ACCT 5410 |
Audit Investigative Process |
ACCT 4420 |
International Accounting |
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ACCT 5430 |
Auditing-Special Problems |
ACCT 5110 |
Fundamentals of Accounting Research |
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ACCT 5440 |
IT Auditing |
ACCT 5120 |
Using Information Systems in Accounting |
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ACCT 5450 |
Seminar in Internal Auditing |
ACCT 5140 |
Advanced Accounting Analysis |
ACCT 5470 |
Auditing Advanced Theory |
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ACCT 5150 |
Development of Accounting Theory |
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ACCT 5520 |
Government & Other On-Profit Accounting |
ACCT 5160 |
Issues in Financial Accounting & Standard Setting |
ACCT 5630 |
Accounting Systems & Controls |
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ACCT 5640 |
Current Topics in Accounting Information Systems |
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ACCT 5250 |
Strategic Cost Management |
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ACCT 5890 |
International Accounting |
Business Course: The following course meets the Board's ethics course requirement.
BUSI 5200 |
Professional Ethics & Corporate Governance |
Accounting Internship Course: A three semester hour internship course may be used as an accounting course provided the following conditions are met. To meet the accounting requirements to take the CPA Examination, an accounting internship course is not required.
- The accounting knowledge gained is equal to or greater than the knowledge gained in a traditional accounting classroom setting.
- The internship course shall not be taken until minimum of 12 semester house of upper division course work has been completed.
- The internship course shall be taken prior to completing the last full semester of accounting coursework in order to integrate the knowledge gained during the internship in to the curriculum requirements for the degree program.
The Student
- Receives advanced approval of the internship plan from the faculty coordinator.
- Receives the objectives to be met during the internship form the employing firm.
- Meets all terms of the internship plan.
- Keeps a diary comprising a chronological list of all work experience gained from the internship.
- Writes a paper demonstrating the knowledge gained in the internship.
- Receives from the employing firm a copy of the evaluation of the student and a letter describing the duties performed by the student
- Provides evidence of all items upon request by the board.
The Faculty Coordinator
- Approves in advance the internship plan.
- Receives the objectives to be met during the internship from the employing firm.
- Follows up with the student and the employing firm that all objectives of the internship are being met.
- Receives from the employing firm a copy of the evaluation of the student and the duties performed by the student.
- Determines that all terms of the internship plan are met.
- Provides evidence of all items upon request by the board.
DISCLAIMER: Information is provided to this institution to use in advising Business/Accounting majors. The Texas State Board of Public Accountancy and its staff are not responsible to this institution or its students for courses taken which do not meet the educational requirements of the Public Accountancy Act of 1991 to apply for the Uniform Certified Public Accountant Examination. This evaluation does not cover prior or future offered courses.
Revised 4/07
