Department of Accounting

BBA in Accounting | Minor in Accounting | Course Descriptions

Chair: Philip W. Morris (936) 294-1258 accounting@shsu.edu

Faculty: Elsie Ameen, Carl Brewer, Linda Carrington, Ronny Daigle, Diane Green, Cassy Henderson , Taylor Klett, Jeff Miller , Jan Taylor Morris, Ross Quarles, Shani Robinson, Jeff Strawser

Vision

To be a leading professional accounting department among Texas universities providing a relevant curriculum delivered by professional faculty dedicated to teaching, research, and service.

Mission

Our mission is to prepare our students to enter the accounting profession in the public, industry, and not-for-profit sectors through excellent teaching and pedagogy and through the creation of a sound learning environment. In support of this mission our faculty will produce intellectual contributions that contribute to the professional practice of accounting, to accounting pedagogy, and to discipline based research. We will also maintain a level of interaction with the accounting profession that ensures the continued relevance of our program and viability of our graduates.

Academic Programs

Highlights

The Department of Accounting works closely with outside stakeholders in CPA firms, industry, and government in order to ensure that the accounting curriculum provides students with the necessary skill sets and knowledge to successfully function as professional accountants upon graduation. Evidence of the success of this process is provided in part by the continued recruitment of SHSU accounting graduates by numerous, diverse employers. Accounting majors participate in the annual Meet the Firms career fair held in the Fall semester. This function, which first began in 1997 and is organized by the SHSU Chapter of Beta Alpha Psi, the honor organization for financial information students and professionals, is attended by employers that are specifically and many times solely interested in accounting majors and, in some cases, finance majors. Accounting majors, minors, MIS majors, and finance majors from all levels attend this event to begin or to continue their participation in the recruitment and hiring process.

Generally, each week during the Fall and Spring semesters, representatives from large and small CPA firms, representatives from local and global public companies from diverse industries, and representatives from governmental agencies come to the SHSU campus to make presentations to and meet accounting majors. These presentations, sponsored by the campus chapter of Beta Alpha Psi, provide real world perspectives and information to the students that attend. All accounting and other majors are welcome at these presentations. In the social activities that usually follow these presentations, students have the opportunity to meet face to face with the representatives from these off campus organizations, most of which recruit students from the Accounting program at SHSU.

Representatives from a wide variety of business and governmental entities make presentations on a weekly basis during the Fall and Spring semesters at the National Association of Black Accountants chapter meetings on campus. Because the membership of this organization is not limited to accounting, finance, or MIS majors, these presentations address a broad range of business and professional topics. Social events held after many of these presentations present the opportunity for students to interact one on one with the representatives from a wide range of business and professional entities.

Career Opportunities

Public accountant
Tax accountant
Cost accountant
Government accountant
Budget accountant
Auditor
Actuary
Appraiser
Budget analyst
Credit analyst
Financial examiner
Tax examiner
Revenue agent
Educator

Suggested Minors

No minor is required. Students are welcome to select a minor following consultation with the Department Chair, but should be aware that a minor will add hours to the length of the degree program.

Student Organizations and Activities

Beta Alpha Psi
National Association of Black Accountants
Student membership in the American Institute of Certified Public Accountants (AICPA)
Student membership Institute of Management Accountants (IMA)

Internships

The Department of Accounting has an active internship program and students are encouraged to participate. Selection requirements are rigorous and involve meeting both minimum standards set by the Department of Accounting and selection by the hiring firm or business following an interview process.These internships must meet guidelines as established by the Texas State Board of Public Accountancy and involve specific, direct accounting training and activity beyond routine clerical and office activities. Students generally participate in internships in the Spring semester of their senior year. The selection process for these internship positions occurs generally during the early Spring semester of the Junior year. In some cases internships are available during Summer terms. Interested students should contact the Accounting Internship Program Director through the Department of Accounting office for departmental selection criteria and application requirements.

Scholarships

Scholarships are available on a competitive basis for accounting majors. Students are encouraged to apply for scholarships at Financial Aid. The deadline for applying for Department of Accounting scholarships is February 15. Department of Accounting scholarship recipients are announced in April for the following academic year. The specific scholarships that are available through the Department of Accounting vary from year to year and may include:

BKD Accounting Scholarship
Carol Lee Sangster Accounting Scholarship
Dow Chemical SHSU Alumni Scholarship(s)
Dr. Clinton Althaus Endowed Accounting Scholarship
Dr. Rita Huff Accounting Scholarship
Edwin G. Sandhop Jr. Endowed Scholarship
Elwood Parkhill Memorial Accounting Scholarship
Ernst and Young SHSU Alumni Scholarship
Hildreth Hosea Smith Memorial Scholarship
H.O. and Laquita Crawford Endowed Scholarship
J. Roy Wells Business Scholarship
KMPG SHSU Alumni Scholarship
Leonard and Marlene Keeling Endowed Scholarship
W.O. “Bud” Whitlock Endowed Scholarship

Program-Specific Requirements

Minimum GPA Requirement for a BBA in Accounting

A cumulative minimum GPA of 2.5 is required for students to graduate with a BBA in Accounting.

Minimum GRADES in Accounting Courses

A minimum grade of "C" in accounting courses taken (prefix ACCT) is required for a student to graduate with a BBA in Accounting.

Uniform CPA Examination Information

Due to the rigorous requirements of the Texas State Board of Public Accountancy, completion of the BBA in Accounting will not qualify one to take the CPA examination. The Department of Accounting offers a Master of Science in Accounting whereby a student may satisfy the educational requirements to sit for the Uniform CPA examination in the state of Texas. Students seeking additional information on the Uniform CPA Examination should check the Texas State Board of Public Accountancy homepage.

Curriculum

Bachelor of Business Administration - Major in Accounting¹
Courses	Hours
First Year
BUAD 2321, COMS 1361, or COMS 2382²	3
Creative Arts Elective³	3
ECON 1100 or KINE 2115 or NGLI 1101	1
ENGL 1301 and ENGL 1302	6
HIST 1301 and HIST 1302	6
Laboratory Science⁴	8
MATH 1324	3
Total	30
Second Year
ACCT 2301 and ACCT 2302	6
BANA 2372	3
BUAD 1305 or CSTE 1330⁵	3
BUAD 2301	3
ECON 2301 and ECON 2302	6
Language/Philosophy/Culture⁶	3
POLS 2305 and POLS 2306	6
Total	30
Third Year
ACCT 3313, ACCT 3314, ACCT 3324, ACCT 3347, and ACCT 3353	15
BANA 3363	3
FINC 3320	3
MGIS 3310	3
MGMT 3310	3
MKTG 3310	3
Total	30
Fourth Year
ACCT 4315, ACCT 4316, and ACCT 4372	9
BUAD 3335 and BUAD 3355	6
ECON 4357	3
Electives	6
MGMT 4370 and MGMT 4390	6
Total	30
Total Hours Needed For Degree	120
Notes
¹ Transfer students must take at least 50% of the required business curriculum for the BBA degree in residence at Sam Houston State University.
² BBA specific requirement, also satisfies University Core Requirement
³ University Core Requirement (Satisfies the Creative and Performing Arts requirement of Component Area V of the Core Curriculum). Select one from: AGRI 2399 - Floral Design ARTS 1303 - Pre-Renaissance Art History ARTS 1301 - Introduction to the Visual Arts ARTS 1302 - Exploring Contemporary Art FACS 1360 - Basic Principles of Design FAMC 2301 - Fine Arts Seminar MUSI 1301 - Introduction to the Study of Music MUSI 1306 - Music Appreciation MUSI 2348 - Survey of Music Literature MUSI 2364 - History of Rock, Jazz and Popular Music
⁴ University Core Requirement. Two four-hour laboratory science courses from (Satisfies the Life and Physical Sciences requirement of Component Area III of the Core Curriculum): BIOL 1401 - Environmental Science BIOL 1408 - Contemporary Biology BIOL 1411 - General Botany BIOL 1413 - General Zoology BIOL 1436 - Foundations of Science (Integrated Science) BIOL 2401 - Human Anatomy CHEM 1406 - Inorganic and Environmental Chemistry CHEM 1407 - Introductory Organic and Biochemistry CHEM 1411 - General Chemistry I CHEM 1412 - General Chemistry II GEOG 1401 - Weather and Climate (Lecture and Lab) GEOL 1403 - Physical Geology and Lab GEOL 1404 - Historical Geology GEOL 1405 - Geologic Hazards and Resources GEOL 1436 - Foundations of Science (Integrated Science) ISCI 1436 - Foundations of Science (Integrated Science) PHYS 1403 - Stars and Galaxies PHYS 1404 - Solar System Anatomy
⁵ BBA specific requirement
⁶University Core Requirement. Select one from (Satisfies the Language/Philosophy/Culture requirement of Component Area IV of the Core Curriculum)^: ARAB 2311 - Intermediate Arabic I ARAB 2312 - Intermediate Arabic II ENGL 2332 - World Literature I: Before 17th Century ENGL 2333 - World Literature II: 17th Century and After FOLG 2311 - Foreign Language Intermediate I FOLG 2312 - Foreign Langauge Intermediate II FREN 2311 - Intermediate French I FREN 2312 - Intermediate French II GEOG 2355 - World Geography: Europe, Asia, and Australia GEOG 2356 - World Geography: Latin America, Africa, and South Asia GERM 2311 - Intermediate German I GERM 2312 - Intermediate German II HIST 2311 - World History from Dawn of Civilization to Middle Ages HIST 2312 - World History from the Renaissance to the Age of Imperialism MCOM 1330 - Analysis of Electronic Culture MUSI 1379 - Survey of World Music Cultures PHIL 2306 - Contemporary Moral Issues PHIL 2361 - Introduction to Philosophy SGNL 2311 - Intermediate American Sign Language I SGNL 2312 - Intermediate Amerian Sign Language I SOCI 2319 - Introduction to Ethnic Studies SPAN 2311 - Intermediate Spanish I SPAN 2312 - Intermediate Spanish II

Minor In Accounting

A minor in Accounting (18 hours) is available to all bachelor degree programs that permit a minor. The minor in Accounting requires ACCT 2301, ACCT 2302, ACCT 3313 and 9 additional advanced hours (3000-level or above)hours in Accounting, excluding ACCT 3304, with a minimum grade point average of 2.0 in these courses. Furthermore, degree candidates for a minor in accounting must achieve a minimum 2.0 grade point average for all hours attempted in business courses, including residence and transfer hours whether required for the accounting minor or not.