| Course Requirements |
General Education Core Curriculum
(Core Curriculum = 46-47 hours) |
| Core Component: |
Core Component # |
| English 1310 |
010 |
| English 1320 |
010 |
| Math 1329 ("C" or higher in Math 1319 or 1315 required) |
020 |
| Natural Science (3-4 hours) |
030/031 |
| Natural Science (3-4 hours) |
030/031 |
| English 2310 or 2320 or 2330 or 2340 or 2359 or 2360 |
040 |
| Art, Dance, Music, or Theatre Arts 2313 |
050 |
| History 1310 (WI at Texas State) |
060 |
| History 1320 (WI at Texas State) |
060 |
| Political Science 2310 |
070 |
| Political Science 2320 |
070 |
| Anth 1312 or Geog 1310 or Psych 1300 or Soc 1310 |
080/081 |
|
| Secondary Core Component: |
Core Component # |
| Communications 1310 |
011 |
| Philosophy 1305 (WI at Texas State) |
041/051 |
| Physical Fitness & Wellness (PFW) (1hour) |
090 |
| Physical Fitness & Wellness (PFW) (1hour) |
090 |
| US 1100-University Seminar (1 hour) |
090 |
| 090 coded courses must total 3 hours |
|
| Designated Requirements (3 semester hours) |
|
| CIS 1323 (Option to test out) |
|
| Free Electives: (3 hours) |
|
| Math 1319 (or equivalent) or free elective |
|
|
|
| Business Core (39 semester hours) |
| Lower division courses: (18 semester hours) |
| Accounting 2361 (Math 1319 prerequisite) |
| Accounting 2362 (ACC 2361 prerequisite) |
| Economics 2314 (Math 1319 prerequisite) |
| Economics 2315 (Eco 2314 and Math 1319 prerequisites) |
| Business Law 2361 |
| Quantitative Methods 2333 (CIS 1323 and Math 1329 prerequisites) |
|
| Upper division courses: (21 semester hours) |
| Management 3303 |
| Marketing 3343 |
| Computer Information Systems 3380 |
| Economics (advanced elective)** |
| Finance 3312 (ACC 2362 & CIS 1323 prerequisites) |
| Management 3353 (WI at Texas State) (COMM 1310 prerequisites) |
| Management 4335 (Take in last semester, WI at Texas State) |
|
|
| |
| Departmental Major : (60 semester hours) |
| Undergraduate Courses: (30 semester hours) |
| Accounting 3301 |
| Accounting 3313 |
| Accounting 3314 |
| Accounting 3327 |
| Accounting 3365 |
| Accounting 3385 |
| Accounting 4313 |
| Accounting 4316 |
| Business Law 3362 |
| Advanced Business Elective (any College of Business 3000 or 4000 level class) |
|
| Graduate Courses: (30 semester hours) |
| Accounting 5360 |
| Accounting 5366 |
| Accounting 5367 |
| Accounting 5368 |
| Accounting Elective * |
| Accounting Elective * |
| Graduate Business Elective *** |
| Graduate Business Elective *** |
| Graduate Business Elective *** |
|
|
| Degree Outline |
| Freshman Year |
| First Semester |
Hours |
| English 1310 |
3 |
| University Seminar 1100 |
1 |
| History 1310 (WI at Texas State) |
3 |
| Mathematics 1319 |
3 |
| Natural Science |
3-4 |
| Physical Fitness & Wellness (PFW) |
1 |
| Total |
14-15 |
|
| Second Semester |
Hours |
| English 1320 |
3 |
| History 1320 (WI at Texas State) |
3 |
| Mathematics 1329 |
3 |
| Natural Science |
4 |
| Physical Fitness & Wellness (PFW) |
1 |
| CIS 1323 (can test out - prereq. for QMST 2333) |
3 |
| Total |
17 |
|
|
| Sophomore Year |
| First Semester |
Hours |
| Accounting 2361 |
3 |
| Economics 2314 |
3 |
| ENG 2310, 2320, 2330, 2340, 2359, or 2360 |
3 |
| Political Science 2310 |
3 |
| Quantitative Methods 2333 |
3 |
| Total |
15 |
|
| Second Semester |
Hours |
| Accounting 2362 |
3 |
| Business Law 2361 |
3 |
| Economics 2315 |
3 |
| Political Science 2320 |
3 |
| Speech Communication 1310 |
3 |
| Total |
15 |
|
|
| Junior Year |
| First Semester |
Hours |
| Accounting 3313 |
3 |
| Accounting 3365 |
3 |
| CIS 3380 |
3 |
| Finance 3312 |
3 |
| Management 3303 |
3 |
| Anth 1312 or Geo 1310 or Psy 1300 or Soc 1310 |
3 |
| Total |
18 |
|
| Second Semester |
Hours |
| Accounting 3301 |
3 |
| Accounting 3314 |
3 |
| Accounting 3385 |
3 |
| Art, Dance, Music or Theatre Arts 2313 |
3 |
| Management 3353 (WI at Texas State) |
3 |
| Phil 1305 |
3 |
| Total |
18 |
|
|
| Senior Year |
| First Semester |
Hours |
| Accounting 4316 |
3 |
| Accounting 3327 |
3 |
| Advanced Business Elective |
3 |
| Economics, Advanced elective** |
3 |
Marketing 3343 |
3 |
| Total |
15 |
|
| Second Semester |
Hours |
| Accounting 4313 |
3 |
| Accounting 5360 |
3 |
| BLAW 3362 |
3 |
Graduate Business Elective*** |
3 |
Management 4335
(Capstone; WI at Texas State) |
3 |
| Total |
15 |
|
|
| Graduate Year |
| First Semester |
Hours |
| Graduate Business Elective |
3 |
| Accounting 5366 |
3 |
| Accounting Elective* |
3 |
| Accounting Elective* |
3 |
| Total |
12 |
|
| Second Semester |
Hours |
| Accounting 5368 (Policy) |
3 |
| Accounting 5367 |
3 |
| Graduate Business Elective *** |
3 |
| Accounting Elective*or Business Graduate Elective *** |
3 |
| Total |
12 |
|
|
* Accounting Electives: 5362, 5363, 5365, 5369 or 5370
**Any 3000/4000-level economics course; Economics 3327, Economics 3334, and Economics 3344 are writing intensive (WI) if taken at Texas State.
***Graduate Business Electives: CIS 5355, CIS 5358, CIS 5360, ECO 5310, ECO 5316, FIN 5337, FIN 5387, MGT 5314, MGT 5375, MGT 5390, MKT 5321, MKT 5330, QMST 5334
Writing Intensive Courses Requirement. Students must complete three writing intensive (WI) courses (9 hours) at SWT as part of the General Education Core Curriculum. |
The information on this form applies to students desiring to obtain the BBA and Macy in Accounting simultaneously. Students must be accepted by the Graduate College before enrolling in 5000 level classes.
To enroll in upper-division accounting courses, students
must satisfy all prerequisites, be classified as a junior or senior,
and be in good academic standing.
For the BBA/MACY, each student is required to take the Graduate Management Admission Test (GMAT) and apply for admission to the Texas State Graduate College and be accepted into the Graduate College of Business Administration before taking graduate courses. The official results of the GMAT must be on file in Fall Semester - June 15th / Spring Semester - October 15th / Summer Session I - April 15th.
Some graduate level accounting electives are offered only in the summer (ACC 5363). Other graduate level accounting electives are offered only one semester a year. Please see a graduate accounting advisor for scheduling assistance. |
| 2361 (ACCT 2301) Introduction
to Financial Accounting. (3-0) |
An introduction to financial
accounting concepts and their application in the accounting process
for business organizations, including financial statement preparation,
analysis and communication of financial information and related ethical
responsibilities.
(Prerequisite: MATH 1319 or equivalent). |
| 2362 (ACCT 2302) Principles of
Managerial Accounting. (3-0) |
An introduction to the use of
accounting information as an aid to management decision making, budgeting,
and the control process, including accounting reports, and related ethical
responsibilities.
(Prerequisite: ACC 2361). |
| 3313 Intermediate Accounting I. (3-0) |
An in-depth study of accounting concepts and standards with emphasis
on current theory and practices relating to corporate financial statements
particularly stressing asset and liability measurement and related problems
of income determination and presentation.
(Prerequisite: ACC 2361 with a grade of "C"
or higher and MATH 1329). |
| 3314 Intermediate Accounting II. (3-0) |
A study of accounting problems related to the determination of stockholders'
equity, earnings per share, the preparation of a Statement of Cash Flows,
financial statement analysis, and accounting for changing prices. Specialized
areas including accounting for leases, pensions,
and income taxes.
(Prerequisite: ACC 3313 with grade of "C"
or higher). |
| 3327 Income Tax Accounting. (3-0) |
A study
of the tax concepts and issues involved in an individual's employment
and personal life, and in sole proprietorships, property transactions,
tax administration and tax practice. Regulatory and ethical issues are
incorporated into the discussions.
(Prerequisites: ACC 2361 and ACC 2362). |
| 3363 Governmental Accounting. (3-0) |
A
study of concepts and techniques of fund accounting, and financial reporting
for governmental and not-for-profit organizations including state and
local government, universities, hospitals, and other public sector entities.
(Prerequisite: ACC 3313). |
| 3365 Cost/Managerial Accounting. (3-0) |
| The study of cost/management accounting within the
manufacturing and merchandising environment. Includes the analysis of
cost accumulation, planning and control within an organization. Specific
topics emphasized are job-order and process costing; standard costing;
standard costing and variance analysis; absorption and direct costing;
budgetary procedures; cost/volume profit analysis; and capital budgeting
techniques. (Prerequisites: QMST 2333, ACC 2362
with a grade of "C" or higher and completion or concurrent
enrollment in ACC 3313). |
| 3385 Accounting Systems. (3-0) |
| A study
of elements of theory, procedures, and practice relating to system design
and implementation for manual and computerized accounting information
systems. Emphasis placed on system selection, data entry, file structure,
internal control implementation, and report generation for various information
end-users. (Prerequisites: ACC 3313 with a grade
of "C" or higher, and either CIS 3317, 3370, or 4348). |
| (WI) 4313 Auditing. (3-0) |
A study of
the underlying theory of financial auditing including professional ethics,
auditing standards and procedures, and the role of auditor judgment
in developing working papers and reports.
(Prerequisites: QMST 2333; ACC 3314 with a grade
of "C" or higher). |
| (WI) 4314 Advanced Auditing. (3-0) |
A
continuing study of financial auditing with a concentration on audit
reports, computer auditing and sampling techniques, and the role of
the SEC. Includes an introduction to the fields of internal and international
auditing and audits of governmental and other not-for-profit entities.
(Prerequisite: ACC 4313). |
| 4316 Advanced Accounting. (3-0) |
A study
of accounting for business combinations and consolidated financial statements.
Additional selected areas may include accounting for multinational operations,
interim reporting, SEC reporting, partnership accounting, and governmental
and not-for-profit accounting.
(Prerequisite: ACC 3314 with a grade of "C"
or higher). |
| 4328 Advanced Tax Accounting. (3-0) |
A
study of the tax concepts and issues involved throughout the life cycle
of corporations and partnerships from formation to sale or liquidation.
Additional topics include gift, inheritances and estate planning. Regulatory
and ethical issues are incorporated throughout the discussions.
(Prerequisites: ACC 3313). |
| (WI) 4366 Advanced Cost/Managerial Accounting.
(3-0) |
A study of advanced techniques and topics used in the
internal decision making process for planning and control. Emphasis
on accounting information used for management decisions, cost control,
and quantitative analysis including contemporary issues.
(Prerequisite: ACC 3365). |
| (WI) 4388 Theory of Financial Accounting. (3-0) |
An investigation of underlying theoretical concepts of financial accounting
including the historical development of accounting theory, various advanced
and special reporting topics, and the impact of academic and professional
research. Emphasis on current developments in accounting standard-setting.
(Prerequisite: ACC 3314 with a grade of "C"
or higher). |
| 4398 Internship in Accounting. (3-0) |
Experiential learning during which the students work in the field of
accounting. This work experience may be in public, industry, or governmental
accounting units. The student is immersed in a variety of intensive
work assignments with ever increasing levels of responsibility.
(Prerequisite: Specified by employer with consent
of instructor and department chair). |
| (WI) 4399 Directed Studies in Accounting. (3-0) |
| A one semester course of independent reading, tutorial sessions, individual
research projects, or business internship. Open to students of senior
rank with consent of the Chair of the Department of Accounting. |
| ACC 5303 Fundamental Accounting Concepts. (3-0) |
| A conceptual, presentation of introductory financial and managerial accounting with applications. The emphasis is on understanding basic elements of financial statements, the effect of business events on the statements, and the use of accounting information in decision making. May not count as an elective MAcy course. |
ACC 5360 Selected Topics in Financial and International Accounting.
(3-0) |
Study of specialized financial accounting topics, existing and prospective necessary for an advanced understanding of financial reporting. The international financial reporting issues include reporting differences, comparison of standards, standard setting, and global harmonization of accounting standards and the place of the International Accounting Standards Committee (IASC).
(Prerequisite: ACC 3314). |
| ACC 5362 Cost and Managerial Accounting Theory. (3-0) |
A study of recent developments and topics in the area of cost and managerial accounting. Includes a discussion of quantitative techniques and their applicability to accounting problems.
(Prerequisite: ACC 3365 or consent of the instructor). |
| ACC 5363 Contemporary Accounting Theory. (3-0) |
A study of the developments of current accounting theory including pronouncements by the FASB. Emphasis is placed on current accounting issues.
(Prerequisite: ACC 3314). |
| ACC 5365 Accounting and Auditing in Nonprofit Organizations. (3-0) |
A study of the objectives and standards underlying accounting and auditing practices in nonprofit organizations including governmental entities, colleges and universities, hospitals, and other nonprofit organizations. Topical coverage includes the system of fund accounting, financial report preparation and analysis, and related audit and ethical considerations.
(Prerequisite: ACC 5360 or consent of the instructor). |
| ACC 5366 Advanced Tax Concepts. (3-0) |
A study of the tax treatment of partnerships, S Corporations, C Corporations, and estates and gifts.
(Prerequisite: ACC 3327). |
| ACC 5367 Seminar in Auditing. (3-0) |
A continuing study of the underlying theory of auditing with an emphasis on professionalism, ethics, and legal liability. Coverage will also extend to the responsibilities and standards for external auditing, governmental auditing and international auditing, including exposure to current developments in these areas. Practical applications will focus on risk assessment, the use of analytical procedures and the use of the computer as an audit tool.
(Prerequisite: ACC 4313). |
| ACC 5368 Accounting Policy. (3-0) |
| An integrative, case method approach to financial, managerial, and nonprofit accounting with particular emphasis on the use of accounting information for decision making and related ethical considerations. Should be taken in the last semester of the student's MAcy program. |
| ACC 5369 Special Studies in Accounting. (3-0) |
Directed study and research on selected accounting topics, including the development of accounting thought and research in; advanced tax topics, international accounting, professional ethics and managerial and financial accounting. Courses will be offered as independent instruction.
(Prerequisite: Consent of the instructor and chair). |
