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Department of Accounting

Chair and Professor: T. Oxner (PhD/CPA), 450-5311
Professor: K. Atkinson (PhD/CPA), P. Jensen (PhD/CPA), P. Spikes (PhD/CPA)
Associate Professor: S. Watson (PhD/CPA)
Assistant Professor: C. McKnight (PhD/CPA), A. McMullen (JD)
Senior Lecturer: 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] 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

[2.1] 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 [ UD UCA Core: C ]

Note* Accounting majors take ACCT 3320 Accounting Information Systems [UD UCA Core: R] in place of MIS 3321 [UD 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.

[2.2] 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 [ ACTS: ACCT2003 ]
ACCT 2311 Principles of Accounting II [ ACTS: ACCT2013 ]
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

[3] CPA Exam Preparation

To qualify to sit for the Uniform Certified Public Accountant Examination, candidates must complete 120 semester hours of course work. In order to receive a CPA Certificate in Arkansas, a candidate must have 150 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.

[4] Courses in Accounting (ACCT)

Follow this link for ACCT course descriptions: course link.