May 30, 2024  
2013-2014 Undergraduate Catalog 
2013-2014 Undergraduate Catalog [Not Current Academic Year. Consult with Your Academic Advisor for Your Catalog Year]

Accounting, B.B.A.

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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 in Accounting Information Systems, Auditing, Federal Income Tax, Financial Reporting Frameworks, Intermediate Accounting (I and II), and Management Accounting.

While a track is not required to graduate with a BBA in Accounting, there are three tracks offered to Accounting BBA 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”  is for Accounting students who know they want to become qualified to sit for the CPA examination.
  • Internal Audit track (IA) students take all the courses required for a BBA in Accounting plus three Internal Audit courses that prepare them for the CIA (Certified Internal Auditor) Exam and fulfill elective requirements for the BBA in Accounting. IA students who complete track requirements receive an Internal Audit Certificate ranked as a Center of Excellence (one of six in the world) by the Global Institute of Internal Auditors and is the only program of its kind offered in Southeast Texas.
  • Oil & Gas Accounting track (O&G) students also take all the courses required to earn a BBA in Accounting. As electives for the BBA in Accounting, O&G students take three accounting courses in oil & gas/energy accounting that prepare them for accounting careers in the oil & gas industry, one of the largest industries in Southeast Texas. O&G students who complete track requirements receive an Oil & Gas Accounting Certificate.

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

All students in these three undergraduate concentrations are required to attend colloquiums. Colloquiums are one-hour sessions that meet every Friday during the fall and spring semesters and feature speakers (experts in their fields from hiring companies and firms) who make presentations on “cutting edge” topics and represent firms that offer our students paid internships that will prepare them for a career in their chosen field of study.

Students interested in finding out more about the PPA, the Internal Audit, and Oil & Gas Accounting tracks should either contact the Academic Advisor in the Professional Accounting Programs Office located in suite 304 of the University Classroom and Business Building or call 713-743-4996 for program and course information; or visit the BBA in Accounting website,

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:

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 business writing evaluation (BWE), administered through GENB 3302 (formerly GENB 2301); student who score below a minimum of 2 on the BWE are required to complete and clear a business writing tutorial (BWT) administered through the UH Writing Center. Clearing the BWE or BWT 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, satisfy the business writing evaluation (BWE), or students with scores below 2 on the BWE, clear the alternative business writing tutorial (BWT).

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)

Pre-Business Courses (21 Credit Hours)

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

Statistics 3331 - Statistical Analysis for Business Applications (3 Credit Hours)

Additional UH Core Courses (24 Credit Hours)

Advanced-Level Business Required Courses (24 Credit Hours)

This section is required for all business majors.

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