Dec 08, 2024

2017-2018 Undergraduate Catalog

2017-2018 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) 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 (36 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:

ACCT 3377 - Cost Accounting Credit Hours: 3.0
ACCT 3366 - Financial Reporting Frameworks Credit Hours: 3.0
ACCT 3367 - Intermediate Accounting I Credit Hours: 3.0
ACCT 3368 - Intermediate Accounting II Credit Hours: 3.0
ACCT 3371 - Accounting Information Systems Credit Hours: 3.0
ACCT 4331 - Federal Income Tax-Individual Credit Hours: 3.0
ACCT 4335 - Financial Statement Auditing Credit Hours: 3.0
Additional Elective Hours Required:
Advanced Business Electives 3hrs (any 3000-4000 level business course)*
Advanced Electives 6hrs (any 3000-4000 level course)
General Electives 6hrs (any 1000-4000 level course)

*Students interested in Accounting should reserve 9 hrs. of electives for the Internal Audit or Oil & Gas certificate tracks or PPA.

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,
Pre-Business courses,
STAT 3331 Statistical Analysis for Business Applications
Additional UH Core Courses
Advanced-Level Business Requirements (required for all business majors),
Additional Elective Requirements
Major Coursework 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 for STAT 3331 and filing a degree plan, and
A business writing evaluation (BWE), administered through GENB 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 pre-business 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:

UH Core Courses & College Requirements

12 Credit Hours

ENGL 1303 - First Year Writing I Credit Hours: 3.0
ENGL 1304 - First Year Writing II Credit Hours: 3.0
GENB 3302 - Connecting Bauer to Business Credit Hours: 3.0
Choose one of the following:
PSYC 1300 - Introduction to Psychology Credit Hours: 3.0
or
SOC 1300 - Introduction to Sociology Credit Hours: 3.0

Pre-Business Courses

21 Credit Hours

Courses require completion with a grade of “C” or higher.

MIS 3300 - Introduction to Computers and Management Information Systems Credit Hours: 3.0
MATH 1313 - Finite Math with Applications Credit Hours: 3.0 *
Select one of the following MATH courses*:
MATH 1314 - Calculus for Business and the Life Sciences Credit Hours: 3.0
or
MATH 1431 - Calculus I Credit Hours: 4.0
ACCT 2331 - Accounting Principles 1 - Financial Credit Hours: 3.0
ACCT 2332 - Accounting Principles 2 -Managerial Credit Hours: 3.0
ECON 2304 - Microeconomic Principles Credit Hours: 3.0
ECON 2305 - Macroeconomic Principles Credit Hours: 3.0
*Consult advisor for alternative Pre-business and Natural Science requirements if pursuing Global Energy Management Professional Program

Statistics 3331 - Statistical Analysis for Business Applications

3 Credit Hours

STAT 3331 - Statistical Analysis for Business Applications I Credit Hours: 3.0

Additional UH Core Courses

24 Credit Hours

UH Core American History Requirement:
Choose one of the following:
HIST 1376 - The United States To 1877 Credit Hours: 3.0
or
HIST 1377 - The U S To 1877 Credit Hours: 3.0
and

Choose one of the following:
HIST 1378 - The U S Since 1877 Credit Hours: 3.0
or
HIST 1379 - The United States Since 1877 Credit Hours: 3.0
UH Core Government Requirement:

Complete both:
POLS 1336 - U.S. and Texas Constitution and Politics Credit Hours: 3.0
POLS 1337 - U.S. Government: Congress, President, and Courts Credit Hours: 3.0
Plus completion of required number of hours from selection of courses in each of the following UH Core Requirement categories:
Core Language, Philosophy & Culture 3hrs - Must be Texas Common Core at Texas public transferring institution or UH core.
Core Creative Arts 3hrs - Must be Texas Common Core at Texas public transferring institution or UH core.
Core Life and Physical Sciences 6hrs - Must be Texas Common Core at Texas public transferring institution or UH core.

Advanced-Level Business Required Courses

24 Credit Hours

This section is required for all business majors.

SCM 3301 - Service and Manufacturing Operations Credit Hours: 3.0
FINA 3332 - Principles of Financial Management Credit Hours: 3.0
MANA 3335 - Introduction to Organizational Behavior and Management Credit Hours: 3.0
MARK 3336 - Introduction to Marketing Credit Hours: 3.0
Choose one of the following: Credits / Units: 3.0
MARK 3337 - Professional Selling Credit Hours: 3.0
or
COMM 3356 - Business and Professional Communication Credit Hours: 3.0
Global Studies Courses:
INTB 3354 - Introduction to Global Business Credit Hours: 3.0
INTB 3355 - Global Environment of Business Credit Hours: 3.0
Other:
GENB 4350 - Business Law and Ethics Credit Hours: 3.0