Bachelor of Science in Accounting
Program Description
The Accounting curriculum is designed to prepare students for positions and careers in public, private, and governmental accounting. The study of accounting provides student with the best possible credentials to serve the needs of today’s world of commerce.
Students completing the B.S. in Accounting degree (120 credit hours) are prepared in the foundations of the profession and graduate with all Accounting courses required to sit for the Certified Public Accountants Examination in the State of Louisiana. Students who plan to sit for the exam in another state should inform themselves of the requirements in that state.
Currently, one hundred and fifty (150) credit hours and specific experience are required in addition to passing the CPA examination in the Louisiana.
For students with an undergraduate degree in another discipline, the Business Administration department offers continuing education classes designed to meet the course and credit hour requirements of the State of Louisiana and further prepare the student for successful completion of the CPA exam.
Upon graduation students may apply for graduate study in business administration, management, accounting, or law.
Student Learning Outcomes
Upon completion of the Bachelor of Science in Accounting program, students will be able to
- Apply the basic concepts of federal taxation and return preparation as they affect individuals, corporations (Subchapter C and Subchapter S), partnerships, estates, and trusts;
- Devise an internal control plan and explain the types of procedures that are necessary to complete an audit;
- Develop a framework for measuring managerial performance using cost-volume-profit analysis, budgeting, and actual and standard cost systems;
- Analyze transactions, journalize the appropriate accounting entries, and prepare financial statements from a set of accounting records for business, governmental, and not-for-profit entities; and
- Identify ethical, legal, and behavioral implications of accounting and taxation in business situations.
Degree Requirements
The degree of Bachelor of Science in Accounting is conferred upon students who
- complete an approved program of study with at least a 2.0 cumulative Grade Point Average (GPA);
- attain a 2.5 GPA in professional course work; and
- earn a minimum grade of C in all courses pertaining to the major course of study.
Bachelor of Science in Accounting – Level 1
Freshman – Fall
| BIO | Biological Science Elective | 4 |
| BUS 218 | Introduction To Business | 3 |
| ENG 101 | English Composition I | 3 |
| ART/FNA/MUS | Fine Art Elective | 3 |
| THE | Theology Elective | 3 |
| Total Credit Hours: | 16 |
Freshman – Spring
| ENG 102 | English Composition II | 3 |
| PHI 207 | Introduction to Logic & Critical Thinking | 3 |
| MAT 105 | College Algebra | 3 |
| | | |
| PSY 101 | General Psychology | 3 |
| | Or | |
| SOC 101 | Introduction to Sociology | 3 |
| | | |
| SPE 101 | Fundamentals of Public Speaking | 3 |
| Total Credit Hours: | 15 |
Sophomore – Fall
| ACC 215 | Principles of Financial Accounting | 3 |
| BUS 251 | Principles of Management | 3 |
| ENG | Literature Elective | 3 |
| MAT 215 | Finite Mathematics | 3 |
| CHE/ESC/PHY | Physical Science Elective | 4 |
| Total Credit Hours: | 16 |
Sophomore – Spring
| BUS 210 | Contemporary Business Communications | 3 |
| BUS 252 | Principles of Marketing | 3 |
| ECO 201 | Principles of Economics I Macroeconomics | 3 |
| ACC 314 | Intermediate Accounting I | 3 |
| ACC 464 | Internship in Accounting | 3 |
| Total Credit Hours: | 15 |
BS in Accounting – Level 2
Junior –Fall
| BUS 301/MAT 301 | Business & Economic Statistics I | 3 |
| BUS 311 | Principles of Business Finance | 3 |
| ACC 222 | Tax Accounting I | 3 |
| ACC 315 | Intermediate Accounting II | 3 |
| ECO 202 | Principles of Economics II Microeconomics | 3 |
| Total Credit Hours: | 15 |
Junior – Spring
| BUS 302/MAT 302 | Business & Economic Statistics II | 3 |
| ACC 310 | Excel and Data Analytics | 3 |
| ACC 406 | Advanced Accounting I | 3 |
| ACC 422 | Tax Accounting II | 3 |
| PHI | Philosophy Elective | 3 |
| Total Credit Hours: | 15 |
Senior –Fall
| BUS 201 | Business Law I | 3 |
| ACC 407 | Advanced Accounting II | 3 |
| BUS 416 | Organizational Behavior | 3 |
| ACC 410 | Cost Accounting | 3 |
| | Natural Science Elective | 1 |
| Total Credit Hours: | 13 |
Senior – Spring
| ACC 404 | Auditing | 3 |
| BUS 402 | Business Law II | 3 |
| BUS 414 | Business Policies & Problems | 3 |
| HIS | History Elective | 3 |
| THE | Theology Elective | 3 |
| Total Credit Hours: | 15 |
Total Credit Hours: 120