Dec 04, 2024  
2024-2025 University Catalog 
  
2024-2025 University Catalog

Accounting, B.S.


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Student Learning Outcomes

Student Learning Outcomes (SLOs) for BS Accounting

Learning Objectives (AACSB)

Business Knowledge: Students can demonstrate a proficiency in financial accounting and governmental accounting concepts, auditing concepts, individual income taxation concepts, cost/managerial accounting, and accounting information system concepts. 

Problem Solving/Critical Thinking: Students can analyze a problem situation and resolve the problem through a demonstrated proficiency in conducting auditing and tax research. 

Understanding Technology: Students can demonstrate the effective use of computers and information technology. 

4

Professional Communication: Students can communicate effectively as business professionals; they can develop a well-organized, written explanation and present a clear, cohesive oral presentation.

General Education Requirements


Science


  • BIOS Credits: 3 3
  • Other Physical Science Credits: 3 3
  • BIOS or same as physical Science Credits: 3 3

Humanities


  • Humanities Elective - Credits: 6 2,3
  • ENGL Literature - Credits: 3 3

Social Sciences


Arts


  • Arts Credits 3 3

Total Credit Hours: 39


Total Credit Hours: 50


Total Credit Hours: 31


Total Credit Hours Required: 120


  1. “C” or better required
  2. Must select either FTA 2650  as a Humanities or Elective, or MANG 2472  or MANG 3474 as an Elective or Business Elective to fulfill the Accounting Public Speaking Requirement.
  3. Check General Education Courses to confirm what courses fulfill this requirement.

Four Year Plan of Study


The B.S. in Accounting, 4 Year Plan of Study.

 

Understanding Your Degree Program of Study 

 

Four Year Plan of Study Key

GE - General education

M - Major coursework

O - Other coursework

FE - Free electives

RE - Restricted electives

UR - University requirements

CR - College requirements

Program requirements - Some degree programs offer an opportunity to complete a Concentration (C) within the major. Some degree programs require that a Concentration (C) or an Option (OP) be completed as a part of the major.

 

First Year of Enrollment


First Year

Code

Course

Credit Hours

GE 

 ENGL 1157    English Composition 1

3

GE

 ENGL 1158    or ENGL 1159    English Composition 2

 (C Grade or Better Required)

3

GE 

 Mathematics - See General Education Menu

 Recommended: MATH 1115    Applied Algebra

 OR MATH 1125    Precalculus Algebra OR Higher1

3

GE

 Mathematics - See General Education Menu

 Recommended:

 MATH 2785    Elementary Statistics for Business & Economics OR

 MATH 2314   Elementary Statistical Methods OR Higher1

3

GE

 Science - Biology2 - See General Education Menu

3

GE

 Social Sciences - See General Education Menu

3

GE

 Social Sciences - See General Education Menu

 Recommended: ECON 1203  Principles of Microeconomics1

3

GE

 Fine Arts - See General Education Menu

3

O-CR

 BA 2780    App Software for Business

3

O

 UNIV 1001   University Success

 (Required of all first-time students)

1

O-FE

 Free Elective

3

Total hours - Year One: 31

 

  1. General Education note: The General Education requirement may be met by completing other courses on the Gen Ed menu; however, Recommended courses must be completed to meet degree requirements if not completed as general education requirements and may be prerequisites for other required courses in the degree program. 
  2. The 9-hour General Education Science requirement includes a 6-hour sequence in one science selected from BIOS, CHEM, EES, and PHYS. 3 hours of the 9-hour requirement must be BIOS.

Second Year of Enrollment


Second Year

Code

Course

Credit Hours

GE 

 Science2 - Biology or Physical Science -

 See General Education Menu

3

GE

 Science2 - Physical Science - See General Education Menu

3

GE

 Humanities - See General Education Menu

3

GE

 Humanities - See General Education Menu

3

O-CR

 ECON 1204   Principles of Macroeconomics

3

O-CR

 MANG 2790   Business Communication

3

O-CR

 QMBE 2786  Intermediate Bus & Econ Statistics

3

O-CR

 QMBE 2787  Intermediate Bus & Econ Statistics Lab

1

M

 ACCT 2100   Principles of Accounting

3

M

 ACCT 3120   Accounting Lab

1

M

 ACCT 3121  Intermediate Accounting I

3

M

 ACCT 3141   Accounting Info Systems

3

Total Hours - Year Two: 32

 

  1. General Education note: The General Education requirement may be met by completing other courses on the Gen Ed menu; however, Recommended courses must be completed to meet degree requirements if not completed as general education requirements and may be prerequisites for other required courses in the degree program. 
  2. The 9-hour General Education Science requirement includes a 6-hour sequence in one science selected from BIOS, CHEM, EES, and PHYS. 3 hours of the 9-hour requirement must be BIOS and 3 hours of the 9-hour requirement must be a Physical Science.

Third Year of Enrollment


Year Three

Code

Course

Credit Hours

GE

 Humanities - Literature - See General Education Menu

3

O-CR

 MANG 3401   Intro to Mgmt & Org Behavior

3

O-CR

 MANG 3402   Operations and Systems Management

3

O-CR

 FIN 3300   Principles of Financial Mgmt

3

O-FE

 Free Elective

3

O-FE

 Free Elective

3

M

 ACCT 3122  Intermediate Accounting II

3

M

 ACCT 3131  Cost Accounting I

3

M

 ACCT 3152   Tax Accounting I

3

M

 ACCT 3123   Adv Financial Accounting

3

Total hours - Year Three: 30

 

Fourth Year of Enrollment


Year Four

Code

Course

Credit Hours

O-CR

 BA 3010   Legal Environment of Business

3

O

 BA 3021   Business Law

3

O-CR

 MKT 3501  Principles of Marketing

3

O

 MANG 4480 - Business Policies & Problems  

3

O-RE

 Business Elective

3

O-FE

 Free Elective

3

M

ACCT 3161   Auditing

3

M

 ACCT 3124  Governmental Accounting

3

M-RE

 ACCT Elective 4000-level

3

Year Four - Total Hours: 27

Total degree hours: 120

 

Total Credit Hours Required: 120


  1. “C” or better required
  2. Must select either FTA 2650  as Humanities Elective or MANG 2472 , MANG 3474 as Elective or Business Elective.
  3. Required for all first-time full-time students.

Pre-CPA Program


Purpose

The purpose of the Pre-CPA program is to provide the courses needed to take the CPA exam in Louisiana. The program is intended to be an alternative to rather than a replacement for the Master of Science programs.

Requirements

To be eligible to take the CPA exam in Louisiana an individual must meet the following criteria from a university or college approved by the board:

  1. Possess at least a baccalaureate degree,
  2. Have at least 150 semester hours of post-secondary, graduate, or post-graduate education classes,
  3. Have college/university credit for the specific accounting courses and electives, and
  4. Have college/university credit for twenty-four hours of business courses including a course in commercial law as it affects accountancy.

Accounting courses: 24 hours above Principles

Business Courses: 24 hours including 3 hours of Business Law (BA 3021 ) as it affects accountancy.

See Department for specific courses and limitations. Additional details regarding the requirements to take the CPA exam are listed at: www.cpaboard.state.la.us

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