Department of Accounting

Chair and Associate Professor: S. Watson (PhD/CPA), 450-5311
Professor: K. Atkinson (PhD/CPA), P. Jensen (DBA/CPA), T. Oxner (PhD/CPA), P. Spikes (PhD/CPA)
Associate Professor: C. McKnight (PhD/CPA)
Assistant Professor: A. McMullen (JD), K. Oxner (DBA/CPA), A. Phillips (JD/LLM)
Senior Lecturer: L. Young (MAcc/CPA)
Lecturer I: S. Nelson (MBA/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] Honors in Accounting

[Jump to Recognition of Academic Achievement for general information about Honors in the Majors.]

Seniors, with the consent of the department chair and their advisor, having a cumulative grade point average of 3.25 and 3.25 in the major, may participate in the Honors in Accounting program. The student will be required to complete ACCT 4390, which consists of a research paper and presentation 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 with honors.

[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 3316 Individual Taxation
ACCT 4304 Accounting for Governmental & Non-Profit Organizations
ACCT 4312 Advanced Accounting
ACCT 4315 Advanced Cost Accounting
ACCT 4316 Advanced Income Tax
ACCT 4317 Auditing [UD UCA Core: C]

Note* Accounting majors take ACCT 3320 Accounting Information Systems in place of MIS 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):

ACCT 2310 Principles of Accounting I [ACTS: ACCT2003]
ACCT 2311 Principles of Accounting II [ACTS: ACCT2013]
ACCT 3311 Intermediate Accounting I
ACCT 3315 Cost Accounting
ACCT 3316 Individual Taxation

Choose one of the following courses (3 hours):

ACCT 3312 Intermediate Accounting II
ACCT 4304 Government/Not-for-profit Accounting
ACCT 4315 Advanced Cost Accounting
ACCT 4316 Advanced Income Tax

[4] Technical Certificate in Accounting

→ Gainful Employment Information – Technical Certificate in Accounting: tbd

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 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

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
ACCT 3320 Accounting Information Systems

Select two of the following

ACCT 3312 Intermediate Accounting II [Note 1]
ACCT 4317 Auditing [Note 1]
ACCT 3326 Fraud Investigation
ACCT 3328 Internship in Accounting
ACCT 4304 Government/Not-for-profit Accounting
ACCT 4312 Advanced Accounting
ACCT 4315 Advanced Cost
ACCT 4316 Advanced Tax
ACCT 4390 Special Topics in Accounting

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 UCA student may not be a declared major or minor in accounting and simultaneously pursue the Technical Certificate in Accounting. 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

Students wishing to pursue a Master of Accountancy at UCA should select ACCT 3312 and ACCT 4317. Courses in macroeconomics, microeconomics, and business law are also required for admission to the MAcc, but are not required for this certificate.

[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. 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.