Department of Accounting

[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] Honors in Accounting

Students who major in Accounting and who demonstrate exceptional ability may be invited to enter the Honors in the Major Program. For details, see Honors in the Major Program.

[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.

Mathematics Pathways: First-time, first-year students majoring in Accounting enter the Business Mathematics Pathway and must enroll in MATH 1395 during their first year of study, unless they have been awarded credit for a MATH course in the lower-division UCA Core.

[3.1] Major in Accounting (24 hours)

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

Note* Accounting majors take ACCT 3320 Accounting Information Systems in place of CISA 3321 and ACCT 3315 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)

The minor in accounting requires eighteen (18) unique hours (i.e., these 18 hours may not be used for any other major or minor). The Accounting minor includes five required courses plus a sixth course chosen from an approved list:

Required Courses (15 hours):

Choose one of the following courses (3 hours):

[4] Technical Certificate in Accounting

The Technical Certificate in Accounting prepares students for an entry-level position in accounting. This certificate may be awarded without an undergraduate degree, concurrently with an undergraduate major in another field, or as post-baccalaureate study. See Note 1 below for information about obtaining this certificate as a prerequisite to UCA’s Master of Accountancy program. This Technical Certificate in Accounting does not meet the minimum education requirements for CPA certification (see section 5 below).

The Technical Certificate in Accounting consists of twenty-four (24) credit hours including six (6) required courses and two (2) additional accounting courses. (Some courses have course and/or course-grade prerequisites. See the Courses section of the Undergraduate Bulletin.)

Required courses

Select two of the following

A minimum 2.0 grade point average on certificate coursework is required for the certificate to be awarded.

To obtain a Technical Certificate in Accounting from UCA, students must complete 15 hours of the curriculum in residence. Students who have attended another university and earned credit for courses that may apply to this certificate should familiarize themselves with UCA’s policies on transfer of credit and residence requirements.

A student with a previously-awarded accounting minor may pursue the Technical Certificate in Accounting by completing the remaining certificate requirements (subject to transfer and residence requirements).  A student with a previously-awarded accounting certificate may pursue a BBA-Accounting by completing the remaining degree requirements (subject to transfer and residence requirements).

Note 1

[5] CPA Exam Preparation

To qualify to sit for the Uniform Certified Public Accountant Examination in Arkansas, candidates must complete a bachelor’s degree in any subject with coursework consisting of (1) 120 semester hours, (2) 30 hours of upper-division accounting with a grade of C or better, and (3) 30 hours of non-accounting business with a grade of C or better.  To receive a CPA Certificate in Arkansas, a candidate must have 150 hours of course work.  Many students who plan on becoming CPAs elect to earn a Master of Accountancy to complete the 150 hour requirement. (Use this link to visit the UCA Master of Accountancy program.) UCA students, regardless of major, who are interested in CPA certification should visit the UCA Accounting Department for advising on coursework to meet Arkansas’s CPA requirement. Arkansas’s rules for CPA certification and licensure are subject to change by the Arkansas State Board of Public Accountancy. Rules for certification and licensure vary from state-to-state and can be found at each state’s board of public accountancy.

[6] Courses in Accounting (ACCT)

Follow this link for ACCT course descriptions: course link.