Sam Houston State University Undergraduate Catalog 2006-2008
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DEPARTMENT OF ACCOUNTING

Major in Accounting | Minor in Accounting

Course Descriptions

Chair: Philip Morris (936) 294-1258

Faculty: Elsie Ameen, Carl Brewer, Linda Carrington, Ronny Daigle, Diane Green, Jeff Harwell, Ennis Hawkins, Alice Ketchand, Taylor Klett, Ross Quarles, Martha Sale, Anna Shaheen, 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 Program(s)

BBA in Accounting

MS in Accounting

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, directly sponsored by the SHSU Chapter of Beta Alpha Psi, the national accounting honor organization, is attended by employers that are specifically and many times solely interested in accounting majors and, in some cases, finance majors. This activity began in 1997 and has grown each year since. Accounting majors, minors, MIS majors, and finance majors from all levels attend this event to begin or to continue their participation in 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 ranging from law enforcement to space exploration 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 student 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. Applications from upper-classmen for various scholarships, available through the Department of Accounting office, are accepted between January 2 and February 15. 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. Accounting majors must complete the application for scholarships available through the Department of Accounting office in order to be considered for all scholarships available in any given year.

Scholarships that are available from year to year may include:

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

Please see the College of Business Administration section for information on college and university-level scholarships.

Program-Specific Requirements

Minimum GPA Requirement for a BBA in Accounting

An overall 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 ACC) 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 who wish to qualify to sit for the Uniform CPA Examination through programs other than one of the five-year master’s programs should check the Texas State Board of Public Accountancy homepage at http://www.tsbpa.state.tx.us/.

Curriculum*

The following degree plan is accurate for any student filing a new or revised degree plan Fall 2007 or later AND any student with a previously submitted degree plan who has not completed nine (9) hours of advanced Accounting electives.

To view the degree plan effective prior to Fall 2007, click here.  For questions, please contact the Department of Accounting at (936) 294-1258.

Major In Accounting1
Bachelor of Business Administration

First Year Credit Second Year Credit
ENG 164, 165 6 ENG 265, 266, or 267;PHL 261, 263 3
HIS 163, 164 6 SCM 282 3
MTH 199 3 ECO 233, 234 6
Laboratory Science2 8 POL 261, 200-level Political Science 6
CS 133, 143, or GBA 180 3 ACC 231, 232 6
Visual and Performing Arts Elective3 3 BAN 232, GBA 281 6
KIN 215 1 Cultural Studies Elective4 3
  30   33
       
Third Year Credit Fourth Year Credit
ACC 365, 366, 369, 381, 383 15 ACC 435, 436, 481 9
FIN 367 3 GBA 362 3
MGT 380 3 MGT 475, 476 6
BAN 363, MKT 371 6 ECO 467 or BAN 364 3
GBA 389 3 Electives 11
MIS 388 3   32
  33    

1 Transfer students must take at least 50% of the required business curriculum for the B.B.A. degree in residence at Sam Houston State University.

2Two four-hour laboratory science courses from: Biology (including ESC 147), Chemistry, Geography/Geology (the only geography course that satisfies a laboratory science requirement is GEO 131/111), or Physics.

3 Select from AGR 299*, ART 160, 161, 163, 260, DNC 172, 176, MUS 161, 264, 265, or THR 160, 164, 166, 230, 231. Satisfies the Visual and Performing Arts requirement of Component Area 4 of the Core Curriculum (see the Core Curriculum section of this catalog).

4 Select from BSL 236, Foreign Languages 263, 264, GEO 265, 266, HIS 265, 266, or SOC 168. Satisfies the Cultural Studies requirement of Component Area 4 of the Core Curriculum (see pages 52-53 of this catalog).

 

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 ACC 231, 232, 365, and 9 additional advanced hours (300-level or above) hours in Accounting excluding ACC 331 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.

Course Descriptions: