The James Benjamin Department of Accounting offers an integrated 5-year Professional Program in Accounting (PPA) which prepares students for any path. Graduates of the PPA receive a Bachelor of Business Administration (BBA) in Accounting and the student's choice of a Master of Science degree from a variety of business disciplines. Students must apply for admission into the PPA while, or after, taking ACCT 327 (Financial Reporting I). Students must be able to take the coursework in College Station, Texas.

The objectives of the PPA include developing sound conceptual, technical, analytical, and communication skills that are required for success in the accounting profession. Many accounting graduates are employed by public accounting firms that provide assurance, tax and other services to all types of organizations. Other accounting graduates pursue careers with business firms and financial institutions, within consulting firms, within all levels of government, and as accounting educators.

Upper Level Entry Requirements

Admission to the upper level major of accounting requires satisfactory completion of specific coursework. To review requirements and application procedures see Upper-Level Entry Requirements and Application Procedures.

Lower-Level Business Program (BUAD) 

Plan of Study Grid

First Year
Fall		Semester Credit Hours
BUSN 101	Freshman Business Initiative 1	3
MATH 140	Mathematics for Business and Social Sciences 2	3
American history 3		3
Life and physical sciences		3
Communication		3
	Semester Credit Hours	15
Spring
ECON 202	Principles of Economics	3
MATH 142	Business Calculus 4	3
American history 3		3
Life and physical sciences		3
Social and behavioral sciences		3
	Semester Credit Hours	15
Second Year
Fall
ACCT 229	Introductory Accounting	3
ECON 203	Principles of Economics	3
ISTM 210	Fundamentals of Information Systems	3
POLS 206	American National Government 3	3
Communication 1		3
	Semester Credit Hours	15
Spring
ACCT 230	Introductory Accounting	3
BUSN 203	Statistical Methods for Business 5	3
Creative arts 1		3
Language, philosophy and culture		3
Life and physical sciences		3
	Semester Credit Hours	15
	Total Semester Credit Hours	60

¹

Refer to the specific major notes below for variations from the Business (lower level) requirements.

²

MATH 148, MATH 152, MATH 168 and MATH 172 will be accepted in lieu of MATH 140.

³

For those students under ROTC contract, see Requirement 7 of the "Requirements for a Baccalaureate Degree."

⁴

MATH 147, MATH 151 and MATH 171 will be accepted in lieu of MATH 142.

⁵

STAT 211 will be accepted in lieu of BUSN 203.

Management Information Systems: Students intending to major in Management Information Systems must add ISTM 250 Business Programming Logic and Design (3 credits) to second year fall curriculum in Business (lower level). The communication elective can be taken during the third year fall.

Business Honors: Students admitted to Business Honors take BUSN 125 Business Learning Community I (3 credits) in place of BUSN 101 in the first year fall curriculum and must add BUSN 225 Business Competency (3 credits) to the second year spring curriculum in Business (lower level). The creative arts elective can be taken during the third year fall.

Finance: Students intending to major in Finance must add FINC 210 to freshman year curriculum in Business (lower-level).  The general elective taken in the fourth year can be reduced by 1 credit.

Upper-Level Accounting Program

Plan of Study Grid

Third Year
Fall		Semester Credit Hours
ACCT 327	Financial Reporting I	3
FINC 341	Business Finance	3
MGMT 311	Legal and Social Environment of Business	3
MKTG 321	Marketing	3
International elective 1		3
	Semester Credit Hours	15
Spring
ACCT 321	Professional Development Seminar	2
ACCT 328	Financial Reporting II	3
ACCT 329	Cost Management and Analysis	3
ACCT 421	Critical Communication Skills for Accountants 2	3
MGMT 363	Managing People in Organizations	3
SCMT 364	Operations Management	3
	Semester Credit Hours	17
Fourth Year
Fall
ACCT 405	Income Tax	3
ACCT 427	Accounting and Financial Information Systems	3
MGMT 312	Commercial Law for Accountants and Managers 3	3
POLS 207	State and Local Government 4	3
General electives 5		3
	Semester Credit Hours	15
Spring
ACCT 407	Auditing 2	3
MGMT 466	Strategic Management 6	3
International elective 1		3
General elective 5		4
	Semester Credit Hours	13
Fifth Year
Fall
Graduate coursework 7		18
	Semester Credit Hours	18
Spring
Graduate coursework 7		18
	Semester Credit Hours	18
	Total Semester Credit Hours	96

Course List

Code	Title	Semester Credit Hours
Master of Science Degree Requirements		36
ACCT 628	Business Application Modeling 8
ACCT 646/IBUS 646	International Accounting 8
ACCT 647/FINC 647	Financial Statement Analysis 8
ACCT 650	Accounting Ethics
ACCT 651	Development of Accounting Thought 8
ACCT 684	Professional Internship
Track courses 9

¹

Three hours required. A complete list of approved courses is available in the Undergraduate Advising Office. In the BBA curricula, the 3 hours of approved international elective courses simultaneously fulfill the university's International and Cultural Diversity graduation requirement.

²

This course is an approved writing-designated (W) or oral communication (C) business course. See your academic advisor for additional information.

³

May also take MGMT 643.

⁴

For those students under ROTC contract, see Requirement 7 of the 'Requirements for a Baccalaureate Degree'.

⁵

General elective courses are open to any course offered for university credit, except ACCT 209, ACCT 210, FINC 409, IBUS 301, ISTM 209, KINE 198, MGMT 209, MGMT 309, MKTG 409, SCMT 309. Additional restrictions may apply; see academic advisor for information. May be taken on a satisfactory/unsatisfactory basis.

⁶

May also take MGMT 680.

⁷

Students will follow the graduate coursework coordinated by the Professional Program in Accounting (PPA) office.

⁸

Accounting courses are subject to change based on the track students select. 

⁹

Track courses are specific to the individual track that is chosen once you are admitted into the Professional Program of Accounting (PPA). Tracks other than Financial Management include Audit, Consulting, Tax, Entrepreneurship, Nonprofit, Technology, Human Resource Management, and Marketing.

See the James Benjamin Department of Accounting academic advisors for more information on the licensure requirements to sit for the Certified Public Accountant (CPA) exam.

The program includes a total of 156 hours, of which up to 6 hours could be applied toward both the Bachelor of Business Administration in Accounting and the Master of Science.

Total Program Hours 156