Apr 06, 2025  
2025-2026 UNDERGRADUATE CATALOG 
    
2025-2026 UNDERGRADUATE CATALOG

Accounting, BBA


Accounting faculty: Cedeno, Hu, Hilman, Holmes, Jackson, Liu, Lloyd, Miller, Moeini, Pence, Richards, Shroff, Topal, Venugopalan, Wadhwa, Wang, 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.

Effective September 1, 2023, the Texas State Board of Public Accountants (TSBPA) requires that:

A candidate sitting for the CPA exam in Texas have (1) a baccalaureate or graduate degree recognized by the Board in any discipline  (2) 120 semester hours of college credit (3) 21 semester hours of upper level accounting courses (4) 3 semester hours each of upper level accounting courses in financial accounting, taxation, accounting information systems or accounting data analytics, and auditing (5) 24 semester hours of upper level business courses and (6) 2 semesters hours of a course in business or accounting communication.

A candidate seeking CPA certification in Texas have (1) passed all four sections of the Uniform CPA exam (2) earned 150 semester hours college credit (3) 27 semester hours of upper level accounting courses (4) 3 semester hours of a Board approved course in business or accounting ethics (5) 2 semester hours of a Board approved course in accounting research.

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.

UHD BBA graduates will be able to:

  1. communicate in an organized and professional manner.
  2. apply decision-making models.
  3. identify and apply basic business concepts.
  4. identify the factors influencing individual and organizational responsibilities and the ramifications of unethical behavior.

In addition, BBA Accounting graduates will meet the following learning outcomes:

  1. Accounting majors will utilize software (Excel, and/or QuickBooks and/or SAP) to prepare financial documents.
  2. Accounting majors will identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
  3. Accounting majors will prepare internal and external accounting reports.
  4. Accounting majors will prepare tax statements including the appropriate forms and schedules.
  5. Identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
  6. Prepare three part consolidated worksheet and consolidated financial statements (Income Statement, Balance Sheet and Statement of Retained Earnings).
  7. ​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 share the Texas Common Core requirements and a common core of business course requirements (Business core is listed under the Preparatory Area of the degree plan). These two core areas must be completed in addition to the Major Area and Elective Area of the degree plan.

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

Degree Requirements


Texas Common Core Area (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.

Preparatory Area (45-48 hours)


Complete the following “Business Core”

Accounting Major Area: (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.

Elective Area: (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 courses in the Marilyn Davies College of Business.

Financial Reporting


Auditing and Taxation


Cost Management and Decision Analysis


Accounting Information Systems


Total: (120 hours)