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2010–2012 Undergraduate Catalog

Bachelor of Business Administration Degree in Accounting

The minimum number of semester credit hours for the Bachelor of Business Administration degree in Accounting is 120, at least 39 of which must be at the upper-division level.

Major Status: To maintain a declared major in accounting after completing 6 semester credit hours of upper-division accounting courses (3000 level or above) a student must have:

• a grade point average of 2.5 for all UTSA coursework
• a grade point average of 2.5 for the first six hours of upper-division accounting coursework taken at UTSA. The first six hours must include ACC 3023 Intermediate Accounting I and grades earned must be “C” or better.

All candidates seeking this degree must fulfill the Core Curriculum requirements, the Common Body of Knowledge (CBK) requirements, and the degree requirements, which are listed below. Further, accounting majors must have a grade of “C” or better in all major courses listed under section A of the Degree Requirements for the B.B.A. in Accounting.

(Note: A student who is removed from the accounting major may declare another major in the College of Business, as appropriate. Refer to page 49 of this catalog.)

Core Curriculum requirements: Students seeking the Bachelor of Business Administration degree in Accounting must fulfill University Core Curriculum requirements in the same manner as other students. The courses listed in the table below satisfy both degree requirements and Core Curriculum requirements; however, if these courses are taken to satisfy both requirements, then students may need to take additional courses in order to meet the minimum number of semester credit hours required for this degree. For a complete listing of courses that satisfy the Core Curriculum requirements see pages 5-9 of this catalog.

Common Body of Knowledge (CBK)

All students seeking a B.B.A. degree in the College of Business must complete the following Common Body of Knowledge (CBK) courses in addition to the Core Curriculum.

In addition to the Core Curriculum requirements and requirements from the College of Business Common Body of Knowledge (CBK), all candidates for the degree must complete the following degree requirements.

Degree Requirements

1. 24 semester credit hours of accounting courses in the major (completed with a grade of “C” or better):
   
   ACC  3023  Intermediate Accounting I
   ACC  3033  Intermediate Accounting II
   ACC  3043  Federal Income Taxation
   ACC  3113  Accounting Information Systems
   ACC  3123  Cost Analysis
   ACC  4013  Principles of Auditing
   ACC  4163  Contemporary Issues in Accounting Practice
   
   ACC  4933  Internship in Accounting
   or
   ACC  4963  Accounting Practicum
   
   
2. 5 semester credit hours of electives not in accounting

Notes for students who intend to take the Certified Public Accountant (CPA) examination:

1. Because of the topical coverage of the CPA examination, BLW 3023 Business Organizations and Commercial Law is recommended as a non-accounting elective for students who anticipate taking the CPA examination.
   
2. The educational requirements for candidates applying for the CPA examination in Texas are regulated by the Texas State Board of Public Accountancy. Students with questions about requirements or eligibility should contact the Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, TX 78701 or (512) 305-7851 or visit their Web site at http://www.tsbpa.state.tx.us.
   
3. The number of accounting hours required to earn a B.B.A. in Accounting is inadequate to sit for the CPA examination under current Texas state law. Please refer to the Five-Year Professional Accounting Program information following the description of ACC 4993.
   
4. Rule 511.28c of the Texas State Board of Public Accountancy states, “…the board requires that 3 passing semester hours be earned as a result of taking a course in ethics. The course must be taken at a recognized educational institution and should include ethical reasoning, integrity, objectivity, independence and other core values.” Students planning to sit for the CPA examination should enroll in the sections of GBA 2013 notated “Recommended for Accounting and Finance majors.”

Course Sequence Guide for B.B.A. Degree in Accounting

This course sequence guide is designed to assist students in completing their UTSA undergraduate business degree requirements. This is merely a guide and students must satisfy other requirements of this catalog and meet with advisors in the College of Business Undergraduate Advising Center for individualized degree plans. Progress within this guide depends upon such factors as course availability, individual student academic preparation, student time management, work obligations, and individual financial considerations. Students may choose to take courses during Summer terms to reduce course loads during long semesters.

*Beginning math course will be determined by Math Placement Test scores.
** ECO 2013 and ECO 2023 may be taken in either sequence.