BBA | Prospective

Accounting Major

About the Program

A BBA in Accounting prepares students for a wide variety of professional opportunities, including positions in public and corporate accounting for businesses and not-for-profit organizations.

Accounting coursework covers:

  • the collection, recording, summarizing and interpretation of financial data
  • the uses of accounting data by management
  • the uses of accounting procedures in all phases of financial matters
  • the uses of computers and other electronic means of handling accounting data

Three major areas provide the most job opportunities:

  1. public accounting
  2. governmental accounting
  3. private/industrial accounting

Public accounting is the most popular and includes positions in auditing, tax, and management advisory services.

Public accounting firms, oil companies, and other large corporations are the top recruiters of accounting majors.

Accounting Student Organizations

Sample Accounting 4-Year Sequence

This is a sample schedule intended for planning purposes only. Please consult with an Academic Advisor for more details on required courses and scheduling.

Courses in bold are prerequisites for later courses.

Freshman Year
Fall Semester Spring Semester
Calculus I Business Administration 101S
Rhetoric 306 Calculus II
Economics 304K Economics 304L
Psychology/Sociology/Anthropology MIS 301
UGS 302/303 Visual Perf. Arts
Sophomore Year
Fall Semester Spring Semester
Accounting 311 Accounting 312
Business Administration 324 STA 371 G
Statistics 309 English 316K
Government 310L Government 312L
Sci & Tech Pt 1 Sci & Tech Pt 1
Junior Year
Fall Semester Spring Semester
Accounting 326 Accounting 327
Management 336 LEB 323
Finance 357 Non-Business Elective
OM 335 Economics 420K
Sci & Tech Pt 2 American History
Senior Year
Fall Semester Spring Semester
Accounting 353 J  Management 374
Accounting 329 Accounting 364
Accounting 362 Free Elective
Marketing 337 Upper-Div. Non-Bus. Elective
American History Free Elective

Courses Offered

Accounting: ACC

Lower-Division Courses

310F. Foundations of Accounting. An introduction to financial and managerial accounting, with emphasis on the content, interpretation, and uses of accounting reports. Discussion of the determination and reporting of net income and financial position, and the theories underlying business financial statements; consideration of managerial accounting topics designed to extend the student's knowledge to the planning and controlling of the operations of the firm. Three lecture hours a week for one semester. May not be counted toward the Bachelor of Business Administration degree.

311. Fundamentals of Financial Accounting. Restricted to students in the McCombs School of Business. Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Three lecture hours a week for one semester. Accounting 311 and 311H may not both be counted. Prerequisite: Twenty-four semester hours of college credit.

311H. Fundamentals of Financial Accounting: Honors. Restricted to students admitted to the McCombs School of Business Honors Program. Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Three lecture hours a week for one semester. Accounting 311 and 311H may not both be counted. Prerequisite: Twenty-four semester hours of college credit; Management Information Systems 310 or a score of at least 79 on the Computer Proficiency Test; and credit or registration for Business Administration 324 or 324H.

312 (TCCN: ACCT 2302). Fundamentals of Managerial Accounting. Restricted to students in the McCombs School of Business. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Three lecture hours a week for one semester. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311 or 311H.

312H. Fundamentals of Managerial Accounting: Honors. Restricted to students admitted to the McCombs School of Business Honors Program. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Three lecture hours a week for one semester. Accounting 312 and 312H may not both be counted. Prerequisite: Accounting 311 or 311H, and credit or registration for Business Administration 151H.

Upper-Division Courses

326. Financial Accounting—Intermediate. Restricted to students in a business major. Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Accounting 326 and 380K (Topic 1: Financial Accounting Standards and Analysis I) may not both be counted. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each.

327. Financial Statement Analysis. Restricted to students in a business major. Study of financial statements and their related footnotes; tools and procedures common to financial statement analysis; the relationships among business transactions, environmental forces (political, economic, and social), and reported financial information; and how financial statement information can help solve certain business problems. Three lecture hours a week for one semester. Prerequisite: Accounting 326 with a grade of at least C.

329. Managerial Accounting and Control. Restricted to students in a business major. The origination, processing, reporting, and use in business operations of accounting information for management purposes. Three lecture hours a week for one semester. Only one of the following may be counted: Business Administration 380E, Accounting 329, 359, 387 (Topic 1: Introduction to Managerial Accounting). Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each.

140S, 240S, 340S, 440S, 540S, 640S, 740S, 840S, 940S. Topics in Accounting. This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office or the school's BBA Exchange Programs. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence. May be repeated for credit when the topics vary.

151. MPA Lyceum—Third Year. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Presentations by professional accountants and managers. One and one-half lecture hours a week for one semester. Offered on the letter-grade basis only.

152. MPA Distinguished Speaker Series. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Discussion of current issues confronting the accounting profession. The equivalent of two lecture hours a week for one semester. Offered on the pass/fail basis only.

153. MPA Lyceum—Fifth Year. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Discussion of current issues confronting the accounting profession. The equivalent of two lecture hours a week for one semester. Offered on the pass/fail basis only.

353J. Internship in Accounting. Restricted to students in a business major. Focuses on students' career goals through academic discussion and evaluations, while placing students in professional internships with public and private enterprises. Internship and discussion hours to be arranged. Offered on the pass/fail basis only. Only one of the following may be counted toward the Bachelor of Business Administration: Accounting 353J, Business Administration 353H, Finance 353, Management 353, Management Information Systems 353, Marketing 353, Operations Management 353. May not be counted toward the student's major requirement. Prerequisite: Completion of forty-five semester hours of college coursework and consent of the departmental internship coordinator.

254. Accounting Careers. Presentations by professional accountants, managers, and career specialists. One and one-half lecture hours a week for two semesters. Offered on the letter-grade basis only. Prerequisite: For Accounting 254A, admission to the integrated approach to the Master in Professional Accounting; for 254B, Accounting 254A.

355. Introduction to Taxation. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. The role of taxes in contemporary society and their impact on individuals and business. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11: Introduction to Taxation).

356. Financial Accounting Concepts and Research. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations. Three lecture hours a week for one semester. Offered on the letter-grade basis only.

457. Financial Accounting Standards and Analysis I. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Theoretical concepts, standards, and procedures underlying financial statements. Four lecture hours a week for one semester.

358C. Introduction to Assurance Services. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Information quality assurance, auditing, and control, considered from the perspective of a business manager who must decide the type and amount of assurance to acquire. Offered on the letter-grade basis only. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4: Introduction to Assurance Services). Prerequisite: Accounting 356 or the equivalent.

458K. Financial Accounting Standards and Analysis II. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Further study of the concepts, standards, and procedures underlying financial statements, including those of consolidated enterprises and foreign entities. Four lecture hours a week for one semester. Prerequisite: Accounting 457 with a grade of at least C.

359. Managerial/Cost Accounting. Restricted to students admitted to the integrated approach to the Master in Professional Accounting. Analysis of manufacturing costs, development of cost estimates, and preparation of relevant information for management decision making. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Only one of the following may be counted: Business Administration 380E, Accounting 329, 359, 387 (Topic 1: Introduction to Managerial Accounting).

360. Financial Accounting—Advanced. Restricted to students in a business major. Accounting problems in respect to multiple ownership; consolidated financial statements and partnership accounts; foreign currency translation; segmental reporting; other special topics. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Accounting 360 and 380K (Topic 2: Financial Accounting Standards and Analysis II) may not both be counted. Prerequisite: Accounting 327 with a grade of at least C.

361. Governmental and Institutional Accounting. Restricted to students in a business major. Budgeting, accounting, auditing, and financial reporting principles and practices for government and other nonprofit entities. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Accounting 361 and 380K (Topic 6: Issues in Accounting and Control for Nonprofit Organizations) may not both be counted. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each.

362. Auditing and Control. Restricted to students in a business major. Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation. Three lecture hours a week for one semester. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4: Introduction to Auditing). Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each; and credit or registration for one of the following: Accounting 353J, 366P, Business Administration 353H, Finance 353, 366P, Management 353, 366P, Management Information Systems 353, 366P, Marketing 353, 366P, Operations Management 353, 366P.

364. Fundamentals of Taxation. Restricted to students in a business major. Introduction to the role of taxes in contemporary society and their impact on individuals and business entities; emphasis on federal income taxation. Three lecture hours a week for one semester. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11: Introduction to Taxation). Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each.

365. Fundamentals of Financial and Administrative Information Systems. Restricted to students in a business major. Accounting information systems of organizations. Topics include selected hardware and software concepts, fundamentals of accounting information systems analysis, design, implementation, and control. Three lecture hours a week for one semester. Offered on the letter-grade basis only. Accounting 365 and 382K (Topic 1: Principles of Systems Analysis) may not both be counted. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each; and Management Information Systems 301 or 310.

366P. Accounting Practicum. Restricted to business majors. Students apply skills in their major area and focus on additional project management skills through group projects conducted in a professional setting. Students may work with a private or a public enterprise. The equivalent of three lecture hours a week for one semester. Prerequisite: Forty-five semester hours of college coursework.

378. Contemporary Accounting Topics. Restricted to students in a business major. In-depth study of selected accounting topics. Three lecture hours a week for one semester. Offered on the letter-grade basis only. May be repeated for credit when the topics vary. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each. Some topics have additional prerequisites; these are given in the Course Schedule.

  • Topic 1: Hardware, Software, and Telecommunications.

179C, 379C. Problems in Accounting. Restricted to students in a business major. Conference course. Only two of the following may be counted toward the Bachelor of Business Administration: Accounting 179C, 379C, Finance 179C, 379C, International Business 179C, 379C, Legal Environment of Business 179, 379, Management 179C, 379C, Management Information Systems 179, 379, Marketing 179C, 379C, Operations Management 179, 379, Real Estate 179C, 379C, Risk Management 179, 379. Prerequisite: Eighteen semester hours of coursework in business and economics, six of which must be upper-division; Accounting 311 or 311H, and 312 or 312H, with a grade of at least C in each; and consent of instructor. A student registering for this course must obtain written approval from the department chair's office, on forms provided for that purpose, before the first meeting of the course.

Student-Submitted Videos About the Accounting Program

These videos were submitted via the McCombs Next Top Major contest, which pitted student-produced films about all McCombs School majors against each other to voted on by students, family and friends. Watch all of the McCombs Next Top major films here.

<p>McCombs Next Top Major video submission</p>

<p>McCombs Next Top Major video submission</p>

Page last updated: 7/15/2010