Oct 08, 2024

2022-2023 Undergraduate Catalog

2022-2023 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 or special program is not required to graduate with a BBA in Accounting, there are options offered to BBA-Accounting students to fulfill their business and accounting electives. These options 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 up to 6 hours of graduate-level courses, which 1) count toward elective requirements for the BBA degree and 2) reduce the number of hours needed for the MSACCY degree. Students are encouraged to file their Application of Intent for the Texas State Board of Public Accountancy Uniform CPA Examination during their senior year and work closely with their academic advisor to ensure the coursework they are taking will count towards the educational requirements for the CPA Examination.

Students in PPA must meet a minimum accounting major GPA and cumulative GPA. In addition, they are required 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 partner 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, e-mail ppa@uh.edu 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,2) fulfill course requirements for the IA certificate, and 3) prepare for careers in internal auditing. 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 eleven in the world and six in the country. Students achieve the IA certificate by:

1. completing (3) three required courses, that cannot be substituted, with a 3.0 cumulative GPA for the each courses,

2. completing (1) one colloquium listed specifically for the certificate with a letter grade of “S” (satisfactory), and

3. earning a minimum 2.5 cumulative and accounting major 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
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) fulfill requirements for the O&G certificate, and 3) prepare for accounting careers in the oil & gas industry Students achieve the O&G certificate by:

1. completing (3) three required courses, that cannot be substituted, with a 3.0 cumulative GPA for the courses,

2. completing (1) one colloquium listed specifically for the certificate with a letter grade of “S” (satisfactory), and
3. earning a minimum 2.5 cumulative and accounting major GPA.To learn more about the O&G certificate, e-mail acctcert@uh.edu 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:

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
Additional Elective Hours Required:
Advanced Business Electives Credit Hours: 3.0 (any 3000-4000 level business course) **
Advanced Electives Credit Hours: 9.0 (any 3000-4000 level course)
General Electives Credit Hours: 9.0 (any 1000-4000 level course) *

* The 9 hours of General Electives are designated for 6 hours of any unused Component Area Option (090) courses and 3 hours of an unused Social/Behavioral Science (040) course. Remaining hours can be met by any 1000-4000 level course.

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

Undergraduate business majors in the accelerated pathway B.B.A./M.S. degree program

Undergraduate business majors in the accelerated pathway B.B.A./M.S. degree program who complete graduate courses as an undergraduate may count them toward the requirements for the B.B.A. regardless of admission to a M.S. business program toward major or minor requirements for courses with the same letter rubrics as their major or minor, or toward elective requirements of their major.

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 business writing evaluation (BWE), administered through BUSI 3302 .

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, 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 2301 and ECON 2302 may count for Core Social and Behavioral Science requirement and Field of Study (students without either ECON 2301 or ECON 2302 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

ENGL 1301 - First Year Writing I Credit Hours: 3
ENGL 1302 - First Year Writing II Credit Hours: 3 or Core Communication (code 010) alternative

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.

BUSI 1301 - Business Principles Credit Hours: 3.0
BCIS 1305 - Business Computer Applications Credit Hours: 3.0 *
MATH 1324 - Finite Math with Applications Credit Hours: 3 *
ACCT 2301 - Principles of Financial Accounting Credit Hours: 3.0
ACCT 2302 - Principles of Managerial Accounting Credit Hours: 3.0
ECON 2301 - Principles of Macroeconomics Credit Hours: 3 *
ECON 2302 - Principles of Microeconomics Credit Hours: 3 *
BUSI 2305 - Business Statistics Credit Hours: 3
^ Consult the catalog for additional requirements if pursuing the Global Energy Management Professional Program.

3 Credit Hours

BUSI 3302 - Connecting Bauer to Business Credit Hours: 3

Additional UH Core Courses

24 Credit Hours

UH Core American History Requirement:

Complete both:

HIST 1301 - The U.S. to 1877 Credit Hours: 3
HIST 1302 - The U.S. Since 1877 Credit Hours: 3

UH Core Government Requirement:

Complete both:

GOVT 2305 - US Government: Congress, President, & Courts Credit Hours: 3
GOVT 2306 - US and Texas Constitution and Politics Credit Hours: 3

Plus completion of required number of hours from selection of courses in each of the following UH Core Requirement categories:

Language, Philosophy & Culture: Approved Core Courses Credit Hours: 3.0 - Must be Texas Common Core at Texas public transferring institution or UH core.
Creative Arts: Approved Core Courses Credit Hours: 3.0 - Must be Texas Common Core at Texas public transferring institution or UH core.
Life and Physical Sciences: Approved Core Courses Credit Hours: 6.0 - Must be Texas Common Core at Texas public transferring institution or UH core.

Advanced-Level Business Required Courses

21 Credit Hours

This section is required for all business majors.

FINA 3332 - Principles of Financial Management Credit Hours: 3
INTB 3355 - Global Environment of Business Credit Hours: 3
MANA 3335 - Introduction to Organizational Behavior and Management Credit Hours: 3.0
MARK 3336 - Introduction to Marketing Credit Hours: 3.0
MARK 3337 - Professional Selling Credit Hours: 3.0
SCM 3301 - Supply Chain Management Fundamentals Credit Hours: 3
4000-level requirement (requires a degree plan on file):
BUSI 4350 - Business Law and Ethics Credit Hours: 3.0