Accounting, BBA

Accounting faculty: Cedeno, George, Holmes, Jackson, Liu, Lloyd, Pence, Richards, Shroff, Venugopalan, Wadhwa, Watkins, Williams, Yu, Zhang

Accounting graduates have flexibility in career choices due to the wide variety of accounting specializations and the breadth of accounting applications. The program prepares graduates for careers in public accounting, accounting within business entities, or accounting within governmental or not-for-profit agencies. Accounting serves as an excellent background for students planning to pursue graduate studies or careers in law.

The Texas Public Accountancy Act of 1991 requires that a CPA candidate sitting in Texas for the CPA Exam for the first time as of May, 1998 have (1) a baccalaureate degree with any major, (2) two basic accounting courses plus an additional 30 hours of accounting as defined by the Board including a minimum of two semester hours in research and analysis (accounting or tax), (3) 24 hours of upper division business related courses as defined by the Board including a minimum of two semester hours in accounting communications or business communications, (4) an approved 3 semester hour ethics course, and (5) a total of 150 unduplicated college transcript hours. The candidate is NOT required to complete a master’s degree. Contact the Texas State Board of Public Accountancy (512-505-5599) for further information.

The accounting program offers a foundation of required accounting courses and accounting electives to meet the requirements to sit for the Uniform Certified Public Accountants examination. The accounting program also provides the basic courses related to preparing for the Certified Management Accountants exam as well as other specialized accounting certification examinations.

Program Outcomes

Accounting majors will utilize software (Excel, and/or QuickBooks and/or SAP) to prepare financial documents.
Accounting majors will identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
Accounting majors will prepare internal and external accounting reports.
Accounting majors will prepare tax statements including the appropriate forms and schedules.
Identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
Prepare three part consolidated worksheet and consolidated financial statements (Income Statement, Balance Sheet and Statement of Retained Earnings).
Prepare individual income-tax return (Form 1040) including the appropriate forms and schedules.

Bachelor of Business Administration Programs

All majors within the Bachelor of Business Administration degree program administered by the Marilyn Davies College of Business share a common core of general education requirements and a common core of business course requirements. These two core areas must be completed in addition to the major discipline requirements.

Students must complete all general education core requirements prior to enrolling in upper-division courses. Upon completion of the Common Core requirements and earning the requisite GPA, students should file for admission to the Marilyn Davies College of Business.

Degree Requirements

Preparatory Requirements

All students seeking a Bachelor of Business Administration degree from the University of Houston-Downtown must complete the common core requirements.

Common Core Requirements (42 hours)

Common core requirements may be filled by taking any of the courses listed as options under the heading of Common Core Requirements detailed in the Undergraduate Academic Programs section. To fulfill the Mathematics requirement, MATH 1324, or equivalent, is required. Transfer students who have not completed the institutional requirement are recommended to take UHD 2301 - University Seminar-Communication specifically “Going Virtual: Communication in Cyberspace.” Transfer students whose transfer credits, plus UHD credits, enable them to fulfill the common core and business core requirement in fewer than 90 hours may use free electives to complete the hours needed.

Business Core Requirements (45-48 hours)

Degree Requirements

Preparatory Requirements (42 hours)

Students must complete all common core requirements listed under the heading of Common Core Requirements detailed in the Undergraduate Academic Programs section prior to enrolling in upper-level courses.

Business Core Requirements (45 hours)

See the list of Business Core requirements under the section titled Bachelor of Business Administration Programs.

Accounting Major Requirements (27 hours)

* For purposes of taking the CPA exam in Texas, the Texas State Board of Public Accountancy (TSBPA) will accept not fewer than 30 passing semester hours of upper division accounting courses.

Upper Division Business Electives (6 hours)

Accounting majors may, but are not required to, choose one of the following professional tracks. Students following a particular track will select one course from Group A and one course from Group B within the chosen track. Students who do not wish to follow a track may choose any two upper level courses in the Marilyn Davies College of Business.

Accounting, BBA

Program Outcomes

Bachelor of Business Administration Programs

Degree Requirements

Preparatory Requirements

Common Core Requirements (42 hours)

Business Core Requirements (45-48 hours)

Lower Level

Upper Level

Degree Requirements

Preparatory Requirements (42 hours)

Business Core Requirements (45 hours)

Accounting Major Requirements (27 hours)

Upper Division Business Electives (6 hours)

Financial Reporting

Group A

Group B

Auditing and Taxation

Group A

Group B

Cost Management and Decision Analysis

Group A

Group B

Accounting Information Systems

Group A

Group B

Total: (120 hours)