Bachelor of Science Degree in Accounting

Department of Accounting Mission

The mission of the Department of Accounting is to provide programs, at both the undergraduate and graduate levels, that prepare our students for careers as professional accountants in public practice, industry, and other areas, and for advancement into graduate programs. We will do this by maintaining high academic standards, superior teaching, quality research, significant service, and the effective use of technology. We recognize the importance of continuous improvement, high ethical standards, and diversity in the educational environment.

Statement of Goals

  1. The Department will provide intellectual contributions that benefit the academic and professional communities.
  2. The Department of Accounting faculty will provide accounting instruction in support of our departmental mission.
  3. The Department will provide service to national, regional and local professional associations and to the University and local communities.

Accreditation 

In addition to college-wide accreditation, the Bachelor of Science in Accounting and the Master of Science in Accounting programs are separately accredited by AACSB International.

Admissions Requirements 

College of Business Administration students are eligible to declare a major in accounting if they have thirty semester hours earned and an overall average of 2.2 or higher on all work taken prior to declaring an accounting major.

The Department of Accounting ordinarily requires 50% of the Major hours of accounting courses to be taken in residence at UNO in order to receive an undergraduate degree in accounting. The accounting faculty strongly urges students with less than a 3.0 GPA not to take more than six hours of accounting per semester.

Student Learning Outcomes
Bachelor of Science in Accounting

  1. Students will demonstrate a proficiency in financial accounting and governmental accounting concepts.
  2. Students will demonstrate proficiency in auditing concepts.
  3. Students will demonstrate a proficiency in individual income taxation concepts.
  4. Students will demonstrate proficiency in cost/managerial accounting and accounting information system concepts.
  5. Students will demonstrate the effective use of computers and information technology.
  6. Students will demonstrate a proficiency in conducting auditing, financial accounting, and tax research.

Curriculum in Accounting
Bachelor of Science in Accounting

General Education Requirements
Course Name/ # Credit Hours  Course Name/#  Credit Hours
English    BIOS or same as physical Science3  3
ENGL 1157 3  Humanities  
ENGL 1158 or 11591 3  Humanities Elective2,3  6
Mathematics    ENGL Literature3  3
MATH 1115 or 1125 or higher 3  Social Sciences  
MATH 2785 or 2314 3  ECON 1203 3
Science    Social Science Elective3 3
BIOS 3 Arts3 3
Other Physical Science3 3    
    Total 39
Other Requirements3
Course Name/ # Credit Hours  Course Name/#  Credit Hours
BA 2780  3  MANG 3402  3
BA 3010, 3021 6  MANG 4480  3
ECON 1204 3  MKT 3501  3
FIN 3300 3  QMBE 2786, 2787  4
MANG 2790 3  Electives2  13
MANG 3401 3  Business Elective2  3
     Total 50
Course Requirements for Major
Course Name/ # Credit Hours  Course Name/#  Credit Hours
ACCT 21001  3  ACCT 3131, 3141  6
ACCT 3120, 31211   4  ACCT 3152  3
ACCT 31221  3  ACCT 3161  3
ACCT 3123, 3124  6  ACCT Elective 4000 Level  3
     Total 31
Total Credit Hours Required Credit Hours
  120
  1. "C" or better required
  2. Must select either FTA 2650 as a Humanities or MANG 2472, 3474 as an Elective or Business Elective
  3.  Check General Education Courses to confirm what courses fulfill this requirement.

Recommended Four-Year Plan of Study
Bachelor of Science in Accounting

Four Year Plan of Study
First Year of Enrollment 
First Term  Second Term
Course Prefix & Number Credit Hours Course Prefix & Number Credit Hours
ENGL 1157  3  ENGL 1158 or 11591  3
MATH 1115 or 1125 or higher  3  MATH 2785 or 2314  3
Arts  3  BIOS  3
Social Science  3  BA 2780  3
Elective2  3  ECON 1203  3
UNIV 10013  1    
Total Hours  16 Total Hours 15
Second Year of Enrollment
First Term  Second Term
Course Prefix & Number Credit Hours Course Prefix & Number Credit Hours
ACCT 21001  3  ACCT 3120  1
ECON 1204  3 ACCT 31211  3
EES, CHEM or PHYS  3  ACCT 3141  3
Humanities2  3  BIOS or same as 3rd term (EES, CHEM, PHYS)  3
QMBE 2786  3  Humanities2  3
QMBE 2787  1  MANG 2790  3
Total Hours  16 Total Hours 16
Third Year of Enrollment
First Term  Second Term
Course Prefix & Number Credit Hours Course Prefix & Number Credit Hours
ACCT 31221  3  ACCT 3152  3
ACCT 3131  3  ACCT 3123  3
MANG 3401  3  FIN 3300  3
Literature  3  MANG 3402  3
Elective2  3  Elective2  3
Total Hours  15 Total Hours 15
Fourth Year of Enrollment
First Term Second Term
Course Prefix & Number Credit Hours Course Prefix & Number Credit Hours
ACCT 3161  3  ACCT 3124  3
BA 3010  3  ACCT Elective 4000 level  3
Business Elective2  3  BA 3021  3
MKT 3501  3  MANG 4480  3
Elective2  3    
Total Hours  15 Total Hours 12
Total Degree Hours 120

 

  1. "C" or better required
  2. Must select either FTA 2650 as Humanities Elective or MANG 2472, 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.

Minor in Accounting

Students may earn a minor in accounting by completing 19 hours of accounting courses with a cumulative GPA of 2.0 or better in all accounting courses attempted. Twelve hours of these accounting courses must be completed at UNO with a cumulative GPA of 2.0 or better. The following accounting courses comprise the minor in accounting: Accounting 2100, 3120, 3121, 3122, 3131, and six hours of accounting electives from accounting courses open to accounting majors for degree credit. Three of the six hours of accounting electives must be 3000 level or above. Accounting 2130 may not be used for credit toward the minor in accounting.

Honors in Accounting

To graduate with Honors in Accounting the following requirements must be fulfilled:

  • Complete the usual requirements for accounting majors.
  • Maintain a minimum cumulative grade point average of 3.5 in accounting courses and 3.5 overall.
  • Complete a minimum of six credit hours in non-business courses.
  • Complete at least six credit hours of honors coursework in accounting beyond Accounting 2100.

Complete a Senior Honors Thesis (six credit hours). These six credit hours replace Accounting (three credit hours) and Business (three credit hours) course electives. Acceptance of thesis depends on successful oral defense.