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Gerald W. Schlief School of Accountancy

Treba A. Marsh, Director

McGee 292
(936) 468-3105
Fax: (936) 468-1482
accdept@sfasu.edu
www.sfasu.edu/go/accounting

Faculty

Professors
Jack R. Ethridge, Treba A. Marsh, Violet C. Rogers

Associate Professor
W. Rhea Clark

Assistant Professors
Sharron M. Graves, George Hunt, Bruce W. Runyan

Lecturer
Esther S. Bunn

Areas of Study & Degrees
B.B.A.

Minor:

Objectives

The overall objective of the school is to provide academic programs which enable students to prepare for entry into the profession of accountancy. The curriculum is under continuous review to ensure that it is responsive to the changing requirements of the accounting profession. In addition, the school provides support courses for non-accounting majors.

Definition of Majors

The school offers three outstanding and comprehensive programs. The accounting degree programs cover concepts of financial accounting, managerial accounting, and information systems for accounting and management. These subjects make up the core of the accounting curriculum. Students also gain critical knowledge in the areas of auditing and taxation. Depending upon the degree program, other course options include not-for-profit/governmental, oil and gas, international, or managerial accounting. The three degree programs offered are:

B.B.A./M.P.A.: SFA's five-year program leads to a Master of Professional Accountancy degree for those who are primarily interested in pursuing a career in public accounting. The program contains 156 hours of course credit and was designed to meet the changing needs of the profession. It complies with all the educational requirements for those who wish to take the CPA exam. A bachelor's degree is awarded simultaneously with the M.P.A.

M.P.A.: SFA's Stand Alone M.P.A. has a 36 semester hour core. The program is designed for those students holding a baccalaureate degree who wish to obtain a master's degree in accounting and meet the educational requirements to take the CPA exam. (See Graduate Bulletin for course requirements.)

B.B.A.: SFA's four-year B.B.A. accounting program is available for those who are primarily interested in careers in non-public accounting. This program alone does not provide all of the educational requirements for those interested in sitting for the CPA exam.

Four-Year Program

Accounting majors should meet the requirements for a Bachelor of Business Administration degree as outlined in this bulletin. A major in accounting consists of ACC 231, 232, 331, 332, 333, 343, 437, 442, 453, 465, 457; CSC 340 and ENG 273.

Four-Year Degree Program
Bachelor of Business Administration

Suggested course outline

Students should consult with an adviser before registering.

Five-Year Program*:
Bachelor of Business Administration
Master of Professional Accountancy Program

Suggested course outline

* M.P.A./B.B.A. degree consists of 120 hours undergraduate and 36 hours graduate.

** A student must apply for admission and be admitted to the M.P.A. program and graduate school no later than the semester prior to the first semester of enrolling in any 500-level course. The two-step admission process is:

  1. Receive clear admission to the M.P.A. program. Requirements for admission are:
    1. completion of at least 75 hours (including all 100/200 level courses plus a minimum of 15 hours of Accounting.)
    2. cumulative GPA of 2.5
    3. 2.5 Accounting G.P.A. or better in all accounting courses completed at the time of admission and maintain a C or better in all accounting courses
  2. Receive clear admission to graduate school. Requirements include (see Graduate Bulletin for complete details):
    1. present satisfactory score on Graduate Management Admission Test (GMAT)
    2. file formal application for admission to graduate school

See the General and Graduate Bulletins for specific requirements.
Students should consult with an adviser before registering.

Definition of Minor

A minor in accounting consists of ACC 231, 232, 331, 332, plus six hours of advanced accounting excluding ACC 465. At least nine hours (six of which must be advanced) must be completed at SFA. Total 18 hours with at least a 2.0 GPA.

Courses in Accounting (ACC)

See information at the beginning of the College of Business section regarding eligibility for upper-level business courses.

101.     Small Business Accounting – Practical application of accounting procedures for small businesses. Emphasis on accounting cycle, inventories, internal control, and taxes. May not be taken by business majors.
231. Principles of Financial Accounting (ACCT 2301) – Introduction to concepts, principles, processes and uses of accounting information for financial reporting. Prerequisite: Three hours of college-level math (may be taken concurrently).
232. Principles of Management Accounting (ACCT 2302) – Introduction to concepts, principles, and processes applicable to the collection and reporting of data useful for planning, controlling and decision-making. Prerequisite: ACC 231.
331. Intermediate Accounting – Study and application of generally accepted accounting principles in the accounting process and statement preparation. Prerequisite: ACC 232.
332. Intermediate Accounting – Continuation of ACC 331. Prerequisite: ACC 331 with grade of C or better.
333. Cost Accounting – Job order, process, standard, and direct cost systems with emphasis on management use of cost data. Prerequisite: ACC 232.
343. Federal Income Tax – Introduction to federal income tax legislation as applied to individuals and business. Prerequisite: ACC 232.
437. Auditing Principles – Financial and operational audit theory and practice. Prerequisites: ACC 332, ECO 339, and three hours of computer science.
442. Advanced Financial Accounting I – Advanced financial accounting topics. Prerequisite: ACC 332.
453. Accounting and Information Systems – Overall data flow systems emphasizing financial information and computerized systems for accounting. Prerequisites: ACC 332 and three hours of computer science.
457. Controls and Internal Auditing – Introduction to internal auditing and risk assesment techniques with an emphasis on internal control evaluation and reporting. Prerequisites: ACC 332 and three hours of Computer Science.
465. Ethics and Professional Issues in Accounting – Introduction of ethical reasoning, integrity, objectivity, independence, core values and professional issues in accounting. Application of concepts and theories to cases.
470. Topics in Accounting – One to three semester hours. In-depth study of selected topics in accounting. Titles and topics will vary. May be repeated with a change of topic up to a maximum of three hours total credit.
475. Special Problems – Individual instruction in accounting. Prerequisites: Junior standing and approval of department chair.
485. Internship in Accounting – One to three semester hours. Internship in an accounting position with faculty supervision. May not be used to satisfy advanced level accounting course hours for a major or minor in accounting. Prerequisites: ACC 332 and an Accounting GPA of 2.75. Approval of department chair and supervising instructor.

For listing of graduate courses for five-year program, consult the current Graduate Bulletin.

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