Nov 28, 2021  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate Catalog [Not Current Academic Year. Consult with Your Academic Advisor for Your Catalog Year]

Accounting, B.B.A.


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C.T. Bauer College of Business  > Department of Accountancy and Taxation  > Accounting, B.B.A.

Students seeking a BBA in Accounting are required to take 120 hours of coursework to graduate. In addition to the courses and electives required of all C. T. Bauer College business majors, students seeking their BBA in Accounting take courses such as Accounting Information Systems, Financial Statement Auditing, Federal Income Tax, Financial Reporting Frameworks, Intermediate Accounting (1 and 2), and Cost Accounting.  

While a track is not required to graduate with a BBA in Accounting, there are three tracks offered to BBA-Accounting students who want to use their business and accounting electives to specialize. These three concentrations include:

  • Professional Program in Accountancy (PPA) or “150 Hour Program”  offers students the opportunity to earn a BBA in accounting and a Master of Science in Accountancy (MSACCY). Students may complete 6 hours of graduate-level courses, reducing the number of hours needed for the MSACCY degree, and meet the educational qualification for the Texas State Board of Public Accountancy Uniform CPA Examination.

Students in PPA have a GPA requirement and are expected to attend colloquiums, which are one-hour sessions that meet every Friday during the fall and spring and feature speakers (experts in their fields) from hiring companies and firms. Speakers present “cutting edge” topics and represent firms that offer students paid internships that prepare them for a career in their chosen field.

To learn more about PPA admission and requirements, visit the Professional Accounting Programs Office located in suite 304 of the University Classroom and Business Building, call 713-743-4696, or link to http://www.bauer.uh.edu/departments/accy/undergraduate/ppa/.

  • Internal Audit track (IA) is open to all undergraduate majors and offers students three internal audit courses that 1) fulfill elective requirements for the BBA degree and 2) fulfill course requirements for the IA certificate. The IA certificate is issued by the department and is recognized by the Global Institute of Internal Auditors. The IA certificate holds the designation of “Center of Excellence”, one of seven in the world and one in Southeast Texas. Students achieve the IA certificate by:
    1. completing (3) three required courses and completing (1) colloquium listed specifically for the certificate. Courses cannot be substituted for the required list,
    2. earning a minimum of a 3.0 cumulative for all three certificate courses and a letter grade of “S” (satisfactory) for the colloquium, and
    3. earning a minimum of a 2.5 cumulative and accounting GPA.

To learn more about the Internal Audit certificate, visit the Professional Accounting Programs Office located in suite 304 of the University Classroom and Business Building, call 713-743-4696, or link to http://www.bauer.uh.edu/departments/accy/undergraduate/iap/.

  • Oil & Gas Accounting track (O&G) offers students a series of three oil and gas courses designed to provide a comprehensive, energy-accounting education about the oil and gas industry. Students who complete the courses 1) fulfill elective requirements for the BBA degree and 2) prepare for accounting careers in the oil & gas industry and 3) have an opportunity to earn the O&G certificate by meeting the certificate requirements. Students may earn the O&G certificate by:
    1. completing (3) three required courses and completing (1) colloquium listed specifically for the certificate. Courses cannot be substituted for the required list,
    2. earning a minimum of a 3.0 cumulative for all three certificate courses and a letter grade of “S” (satisfactory) for the colloquium, and
    3. earning a minimum of a 2.5 cumulative and accounting GPA.

To learn more about the O&G certificate, visit the Professional Accounting Programs Office located in suite 304 of the University Classroom and Business Building, call 713-743-4696, or link to http://www.bauer.uh.edu/departments/accy/undergraduate/oil-and-gas/.

IA and O&G students are also encouraged to continue their education by earning a Master of Science in Accountancy degree.

Accounting Major Coursework and Electives (42 Credit Hours)


Business majors must meet the business, nonbusiness, and elective requirements for a baccalaureate degree as well as the following for a Bachelor of Business Administration degree with a major in Accounting:

General B.B.A. Requirements


In order to earn a Bachelor of Business Administration (B.B.A.) degree, students must complete credit hour requirements:

  • UH Core Courses & College Requirements
  • Business Administration and Management Field of Study Courses
  • Advanced-Level Business Requirements (required for all business majors),
  • Major Coursework Requirements
  • Additional Elective Requirements

along with noncredit requirements:

  • Assenting to the Bauer Code of Ethics and Professional Conduct, and
  • A passing score on an Excel Competency Exam as a prerequisite to filing a degree plan, and
  • A business writing evaluation (BWE), administered through BUSI 3302. Clearing the BWE is required to file a degree plan.

Credit Hour Requirements

Students seeking the Bachelor of Business Administration degree must complete freshman-sophomore core and Business Administration and Management Field of Study requirements, upper-level business core and required courses, major requirements, pass an Excel Competency Exam, and clear the business writing evaluation (BWE).

The total hours required for a Bachelor of Business Administration degree are summarized below. Students in the Bauer Business Honors Program have additional requirements as specified under the description of the Bauer Business Honors Program.

Students pursuing the Global Energy Management Professional Program (GEM-PP) track in Finance have specialized degree requirements listed under the GEM-PP track for a major in finance. Other specialty programs, such as the Professional Program in Accounting, the Entrepreneurship Program, and the Program for Excellence in Selling, may have additional admission and program requirements as specified by the program.

B.B.A. requirements also listed as approved UH core courses may fulfill both requirements, but students must have a minimum of 120 credit hours to earn the B.B.A.

Specific course requirements in each category are discussed in the following sections. ECON 2304 and ECON 2305 may count for Core Social and Behavioral Science requirement and Field of Study (students without either ECON 2304 or ECON 2305 and substituting Intermediate ECON would be required to take a Social and Behavioral Science course in place of a General Elective Requirement.

UH Core Courses & College Requirements


6 Credit Hours

Business Administration and Management Field of Study Courses


24 Credit Hours

Courses require completion with a grade of “C” or higher in all Business Administration and Management Field of Study courses unless a transfer student has completed the Business Administration and Management Field of Study at another Texas public institution.

3 Credit Hours


Additional UH Core Courses


24 Credit Hours

Advanced-Level Business Required Courses


21 Credit Hours

This section is required for all business majors.

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