Bachelor of Business Administration Degree in Accounting
The minimum number of semester credit hours for the Bachelor of Business Administration degree in Accounting is 120, at least 39 of which must be at the upper-division level.
Major Status Check: All declared accounting majors will be audited after completing six hours of upper-division accounting courses (3000 level or above) at UTSA. Students not meeting the minimum criteria will be removed from the major. To maintain a declared major in accounting at the time of the audit, a student must have:
- a grade point average of 2.5 for all UTSA coursework
- a grade point average of 2.5 for the first six hours of upper-division accounting coursework taken at UTSA. The first six hours must include ACC 3023 Intermediate Accounting I and grades earned must be “C” or better.
All candidates seeking this degree must fulfill the Core Curriculum requirements, the Common Body of Knowledge requirements, and the degree requirements, which are listed below. Further, accounting majors must have a grade of “C” or better in all major courses and have an overall major grade point average of 2.5.
(Note: A student who is removed from the accounting major may declare another major in the College of Business, as appropriate. Refer to page 44 of the Undergraduate Catalog.)
Core Curriculum requirements: Students seeking the Bachelor of Business Administration degree in Accounting must fulfill University Core Curriculum requirements in the same manner as other students. The courses listed in the table below satisfy both degree requirements and Core Curriculum requirements; however, if these courses are taken to satisfy both requirements, then students will need to take additional courses in order to meet the minimum number of semester credit hours required for this degree. For a complete listing of courses that satisfy the Core Curriculum requirements see pages 5–9 of this catalog.
| Core Curriculum Component Area | Courses that Satisfy Core Curriculum and Degree Requirements |
|---|---|
Communications |
English Rhetoric/Composition (6 semester credit hours) |
Mathematics |
Mathematics (3 semester credit hours) |
Natural Sciences |
Science (6 semester credit hours) |
Humanities & Visual and Performing Arts |
Literature (3 semester credit hours) |
Social and Behavioral Sciences |
United States History and Diversity (6 semester credit hours) |
World Society and Issues |
(3 semester credit hours) |
Common Body of Knowledge (CBK)
All students seeking a B.B.A. degree in the College of Business must complete the following Common Body of Knowledge (CBK) courses in addition to the Core Curriculum.
Course or Requirement |
Semester Credit Hours |
|
| ACC 2013 | Principles of Accounting I | 3 |
| ACC 2033 | Principles of Accounting II | 3 |
| BLW 3013 | Business Law | 3 |
| COM 1053 | Business and Professional Speech | 3 |
| ECO 2013 | Introductory Macroeconomics (satisfies Economics Core Curriculum requirement) |
3 |
| ECO 2023 | Introductory Microeconomics | 3 |
| FIN 3014 | Principles of Business Finance | 4 |
| GBA 2013 | Social and Ethical Issues in Business | 3 |
| IS 1403 | Business Information Systems Fluency | 3 |
| IS 3003 | Principles of Information Systems for Management | 3 |
| MAT 1033 | Algebra with Calculus for Business (satisfies Mathematics Core Curriculum requirement) (Actuarial Science majors must take MAT 1214 in lieu of MAT 1033) |
3 |
| MGT 3003 | Business Communication and Professional Development | 3 |
| MGT 3013 | Introduction to Organization Theory, Behavior, and Management | 3 |
| MGT 4893 | Management Strategy (taken in semester of graduation) | 3 |
| MKT 3013 | Principles of Marketing | 3 |
| MS 1023 | Business Statistics with Computer Applications I (Actuarial Science majors must take STA 3513 in lieu of MS 1023) |
3 |
| MS 3043 | Business Statistics with Computer Applications II (Actuarial Science majors must take STA 3523 in lieu of MS 3043) |
3 |
| MS 3053 | Management Science and Operations Technology | 3 |
In addition to the Core Curriculum requirements and requirements from the College of Business Common Body of Knowledge (CBK), all candidates for the degree must complete the following degree requirements.
Degree Requirements
- 24 semester credit hours of accounting courses in the major:
ACC 3023 Intermediate Accounting I ACC 3033 Intermediate Accounting II ACC 3043 Federal Income Taxation ACC 3113 Accounting Information Systems I ACC 3123 Cost Analysis ACC 4013 Principles of Auditing ACC 4163 Contemporary Issues in Accounting Practice ACC 4933 Internship in Accounting or ACC 4963 Experiential Laboratory in Accounting - 5 semester credit hours of nonaccounting electives
Notes for students who intend to take the Certified Public Accountant (CPA) examination:
- Because of the topical coverage of the CPA examination, BLW 3023 Business Organizations and Commercial Law is recommended as a nonaccounting elective for students who anticipate taking the CPA examination.
- The educational requirements for candidates applying for the CPA examination in Texas are regulated by the Texas State Board of Public Accountancy. Students with questions about requirements or eligibility should contact the Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, TX 78701 or (512) 305-7851 or visit their Web site at http://www.tsbpa.state.tx.us.
- The number of accounting hours required to earn a B.B.A. in Accounting is inadequate to sit for the CPA examination under current Texas state law. Please refer to the Five-Year Professional Accounting Program information following the description of ACC 4993.
- Rule 511.28c of the Texas State Board of Public Accountancy states, “…the board requires that 3 passing semester hours be earned as a result of taking a course in ethics. The course must be taken at a recognized educational institution and should include ethical reasoning, integrity, objectivity, independence and other core values.” Students planning to sit for the CPA examination should enroll in the sections of GBA 2013 notated “Recommended for Accounting and Finance majors.”