Department of Accounting

Chair and Professor: T. Oxner (PhD/CPA), 450-5311
Professors: K. Atkinson (PhD/CPA), P. Jensen (PhD/CPA), M. Moore (PhD/CPA), T. Mounce (PhD/CPA), P. Spikes (PhD/CPA), R. Whitehead (LLM/JD)
Associate Professor: S. Watson (PhD/CPA)
Assistant Professor: C. McKnight (PhD/CPA)
Instructors: A. McMullen (JD), D. Vance (BBA/CPA), L. Young (MAcc/CPA)

[1] Objectives

The objective of the curriculum is to provide students with a theoretical foundation such that they will be prepared to become life-long learners who can evolve professionally in a dynamic business environment. Accounting graduates are prepared for entry-level positions in public accounting, private industry and not-for-profit organizations as well as entry into graduate programs in accounting, business administration, or law.

[2] Departmental Undergraduate Scholars Program in Accounting

Seniors, with the consent of the department chair and their advisor, having an acceptable grade point average, may participate in the undergraduate scholars program in accounting. The student will be required to complete ACCT 4390 Special Problems in Accounting, which consists of a research paper based on individual study under the direction of a member of the accounting faculty. Successful completion of this program will allow the student to graduate as an undergraduate scholar.

[3] Baccalaureate Degree: Bachelor of Business Administration

The degree of Bachelor of Business Administration with a major in accounting requires successful completion of 120 hours including (1) the UCA Core: complete 38 hours to meet lower-division UCA Core requirements (see the UCA Core requirements) and complete upper-division UCA Core requirements using designated BBA foundation, core, and major courses; (2) the BBA foundation and core requirements; (3) the major requirements listed below; and (4) electives to bring total credit hours to 120.

Abbreviation Key – UCA Core Program

[3.1] Major in Accounting (24 hours)

The major in accounting consists of twenty-four (24) hours of upper-division accounting courses including:

ACCT 3311 Intermediate Accounting I
ACCT 3312 Intermediate Accounting II
ACCT 3315 Cost Accounting
ACCT 3316 Individual Taxation
ACCT 4304 Accounting for Governmental & Non-Profit Orgs
ACCT 4312 Advanced Accounting
ACCT 4316 Advanced Income Tax
ACCT 4317 Auditing [ UCA Core: C ]

Note* Accounting majors take ACCT 3320 Accounting Information Systems [UCA Core: R] in place of MIS 3321 [UCA Core: R] and ACCT 4315 Advanced Cost Accounting in place of MGMT 3344 in the Business Core.

A minimum of a 2.0 GPA is required overall, in the Business foundation and core, and in the major.

[3.2] Minor in Accounting (18 hours)

Not open to students earning a BBA degree. The minor in accounting requires eighteen (18) hours of accounting comprised of:

ACCT 2310 Principles of Accounting I
ACCT 2311 Principles of Accounting II
ACCT 3311 Intermediate Accounting I
ACCT 3315 Cost Accounting
ACCT 3316 Individual Taxation

and three hours selected from:

ACCT 3312 Intermediate Accounting II
ACCT 4315 Advanced Cost Accounting
ACCT 4316 Advanced Income Tax

[4] CPA Exam Preparation

To qualify to sit for the Uniform Certified Public Accountant Examination, candidates must complete 150 semester hours of course work. Handouts are available in the Department of Accounting that describe these requirements. Many students who plan on becoming CPAs elect to earn a Master of Accountancy to complete the 150 hour requirement. In addition, students must earn a C or better in all courses that are used to satisfy the 30-hour accounting component of the CPA Exam requirements.

[5] Courses in Accounting (ACCT)

Follow this link for ACCT course descriptions: course link.