The James Benjamin Department of Accounting offers a combined 5-year, AACSB-accredited (Association to Advance Collegiate Schools of Business) Professional Program in Accounting. Professional Program graduates receive a Bachelor of Business Administration (BBA) in Accounting and a Master of Science degree within a variety of business disciplines. Students must apply for admission and be accepted into the Professional Program to be eligible, and must be able to take the coursework in College Station, TX.
The objectives of the Professional Program 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 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 |
|---|
| BUSN 101 | Freshman Business Initiative 1 | 3 |
| MATH 140 | Mathematics for Business and Social Sciences 2 | 3 |
| 3 | 3 |
| 3 |
| 3 |
| |
| Public Speaking | |
| Communication for Technical Professions | |
| Argumentation and Debate | |
| Composition and Rhetoric | |
| Technical and Professional Writing | |
| | Semester Credit Hours | 15 |
| Spring |
|---|
| ECON 202 | Principles of Economics | 3 |
| MATH 142 | Business Calculus 4 | 3 |
| 3 | 3 |
| 3 |
| 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 |
| 1 | 3 |
| |
| Public Speaking | |
| Communication for Technical Professions | |
| Argumentation and Debate | |
| Composition and Rhetoric | |
| Technical and Professional Writing | |
| | Semester Credit Hours | 15 |
| Spring |
|---|
| ACCT 230 | Introductory Accounting | 3 |
| BUSN 203 | Statistical Methods for Business 5 | 3 |
| 1 | 3 |
| 3 |
| 3 |
| | Semester Credit Hours | 15 |
| | Total Semester Credit Hours | 60 |
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 (1) take BUSN 125 Business Learning Community I (3 credits) in place of BUSN 101 in the first year fall curriculum and (2) 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 |
|---|
| ACCT 327 | Financial Reporting I | 3 |
| FINC 341 | Business Finance | 3 |
| MGMT 311 | Legal and Social Environment of Business | 3 |
| MKTG 321 | Marketing | 3 |
| 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 | 2 |
| MGMT 363 | Managing People in Organizations | 3 |
| SCMT 364 | Operations Management | 3 |
| | Semester Credit Hours | 16 |
| 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 |
| 5 | 3 |
| | Semester Credit Hours | 15 |
| Spring |
|---|
| ACCT 407 | Auditing 2 | 3 |
| MGMT 466 | Strategic Management 6 | 3 |
| 1 | 3 |
| 5 | 5 |
| | Semester Credit Hours | 14 |
| Fifth Year |
|---|
| Fall |
|---|
| 7 | 18 |
| | Semester Credit Hours | 18 |
| Spring |
|---|
| 7 | 18 |
| | Semester Credit Hours | 18 |
| | Total Semester Credit Hours | 96 |
Course List | Code | Title | Semester Credit Hours |
| Business Application Modeling 8 | |
| International Accounting 8 | |
| Financial Statement Analysis 8 | |
| Accounting Ethics | |
| Development of Accounting Thought 8 | |
| Professional Internship | |
9 | |
No more than 33 hours of accounting courses may be applied toward the undergraduate degree.
See Department of Accounting advisors for more information on the requirements to sit for the CPA examination.
The program includes a total of 156 hours 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
