Bachelor of Business Administration, Major in Accounting

This is an archived copy of the 2023-2024 catalog. To access the most recent version of the catalog, please visit http://catalog.shsu.edu.

Each BBA degree consists of:

Note: Transfer students must take at least 50% of the required business curriculum for the BBA in residence at Sam Houston State University, which may include courses taken at The Woodlands Center campus or through SHSU Online.

Additional information: Reference the Program Landing Page for additional information, such as cost, delivery format, contact information, or to schedule a visit.

Bachelor of Business Administration, Major in Accounting
Core Curriculum
Component Area I (Communication)6
Component Area II (Mathematics) 13
Component Area III (Life and Physical Science)8
Component Area IV (Language, Philosophy, and Culture)3
Component Area V (Creative Arts)3
Component Area VI (U.S. History)6
Component Area VII (Political Science/Government)6
Component Area VIII (Social and Behavioral Sciences) 23
Component Area IX (Component Area Option) 34
Degree Specific Requirements
BUAD 1305Business Computer Applications3
or CSTE 1330 Introduction to Computers
MATH 1324Mth for Mngl Decision Making 13
Business Core
ACCT 2301Principles of Financial Acc3
ACCT 2302Principles of Managerial Acc3
BANA 2372Business Analysis3
BANA 3363Inter Business Analysis3
BUAD 3301Business Legal Environment3
BUAD 3335Business Communication3
ECON 2301Principles Of Macroeconomics3
ECON 2302Principles Of Microeconomics 23
FINC 3320Business Finance3
MGIS 3310Principles of MIS3
MGMT 3310Principles Of Management3
MGMT 3370Operations Management3
MGMT 4390Strategic Management & Policy3
MKTG 3310Principles Of Marketing3
Major: Foundation
ACCT 3313Intermediate Accounting I3
ACCT 3314Intermediate Accounting II3
ACCT 3324Accounting Information Systems3
ACCT 3347Cost Accounting3
ACCT 3353Federal Taxation Concepts3
ACCT 4317Advanced Financial Accounting3
ACCT 4372Auditing Principles3
Major: Prescribed Electives
ACCT Prescribed Electives 49
Electives: General
General Electives6
Minor: Not Required 5,6
Total Hours120
1

MATH 1324 is required for COBA and satisfies the Core Curriculum requirement for Component Area II (Mathematics).

2

ECON 2302 is a Business Core course and should be taken to satisfy the Core Curriculum requirement for Component Area VIII (Social and Behavioral Sciences).

3

BUAD 2321 OR COMS 2382 is suggested to fulfill the three-hour credit the Core Curriculum requirement for Component Area IX (Component Area Option). The following courses satisfy one credit hour of the Core Curriculum requirement for Component Area IX (Component Area Option): ECON 1100, KINE 2115, MCOM 1130, NGLI 1101, OR UNIV 1101.

4

See the course listing below for ACCT Prescribed Electives. 

5

A minor is not required for this degree program; however, a student has the option to add a minor, but to do so additional semester credits hours will be needed above the degree program’s stated total semester credit hours. 

6

The following minor cannot be paired with this degree program: Minor in General Business Administration.

ACCT Prescribed Electives 4
ACCT 4325Emerging Technology in Accounting3
ACCT 4336Governmental & Nonprofit Accounting3
ACCT 4360Oil And Gas Accounting3
ACCT 4363Fraud Examination3

Notes

Students must earn a 2.5 minimum overall GPA in all coursework. 

Students must meet a 2.0 minimum overall major GPA in all major coursework.

Students must earn a 2.0 minimum SHSU GPA in all coursework.

Students must meet a 2.0 minimum SHSU major GPA in all major coursework.

A cumulative (SHSU and transfer) minimum GPA of 2.5 is required for students to graduate with a BBA in Accounting.

Accounting majors must make a minimum grade of "C" or better in all accounting (ACCT) courses taken to graduate with a BBA in Accounting.

Additional information: Reference the Program Landing Page for additional information, such as cost, delivery format, contact information, or to schedule a visit. 

First Year
FallHoursSpringHours
Component Area III4Component Area III4
Component Area IX11Component Area V3
ENGL 130123BUAD 1305 or CSTE 13303
HIST 130133ENGL 130223
MATH 132443HIST 130233
 14 16
Second Year
FallHoursSpringHours
Component Area IV3ACCT 23023
Component Area IX53BANA 23723
ACCT 23013POLS 230663
ECON 23013ECON 230273
POLS 230563General Electives3
 15 15
Third Year
FallHoursSpringHours
ACCT 33133ACCT 33143
ACCT 33243ACCT 33473
FINC 33203BANA 33633
MGMT 33103BUAD 33013
MKTG 33103MGIS 33103
 15 15
Fourth Year
FallHoursSpringHours
ACCT 33533ACCT 43723
ACCT 43173MGMT 43903
BUAD 33353General Electives3
MGMT 33703ACCT Prescribed Electives86
ACCT Prescribed Elective83 
 15 15
Total Hours: 120
1

The following courses satisfy one credit hour of the Core Curriculum requirement for Component Area IX (Component Area Option): ECON 1100, KINE 2115, MCOM 1130, NGLI 1101, OR UNIV 1101.

2

Satisfies Core Curriculum requirement for Component Area I (Communications).

3

Satisfies Core Curriculum requirement for Component Area VI (U.S. History).

4

MATH 1324 is required for COBA and satisfies the Core Curriculum requirement for Component Area II (Mathematics).

5

BUAD 2321 OR COMS 2382 is suggested to fulfill the three-hour credit the Core Curriculum requirement for Component Area IX (Component Area Option).

6

Satisfies Core Curriculum requirement for Component Area VII (Political Science/Government).

7

ECON 2302 is a Business Core course and should be taken to satisfy the Core Curriculum requirement for Component Area VIII (Social and Behavioral Sciences).

8

See the courses list of ACCT Prescribed Electives below. 

ACCT Prescribed Electives
ACCT 4325Emerging Technology in Accounting3
ACCT 4336Governmental & Nonprofit Accounting3
ACCT 4360Oil And Gas Accounting3
ACCT 4363Fraud Examination3

Notes

Students must earn a 2.5 minimum overall GPA in all coursework. 

Students must meet a 2.0 minimum overall major GPA in all major coursework.

Students must earn a 2.0 minimum SHSU GPA in all coursework.

Students must meet a 2.0 minimum SHSU major GPA in all major coursework.

A cumulative (SHSU and transfer) minimum GPA of 2.5 is required for students to graduate with a BBA in Accounting.

Accounting majors must make a minimum grade of "C" or better in all accounting (ACCT) courses taken to graduate with a BBA in Accounting.

A minor is not required for this degree program; however, a student has the option to add a minor, but to do so additional semester credits hours will be needed above the degree program’s stated total semester credit hours. 

The following minor cannot be paired with this degree program: Minor in General Business Administration.

The BBA in Accounting is designed to provide graduates with the following marketable skills:

  • Measurement Analysis and InterpretationOur graduates will identify and apply appropriate, reliable, and verifiable measurements to analyze data for a given purpose and intended use.
  • Reporting: Our graduates will identify the appropriate content and communicate clearly and objectively to the intended audience, the work performed and the results as governed by professional standards, required by law, or dictated by the business environment.
  • Research: Our graduates will identify, access, and apply relevant professional frameworks, standards, and guidance, as well as other information for analysis to make informed decisions.
  • Risk Assessment, Analysis and Management: Our graduates will assess, analyze, and manage risk using appropriate frameworks, professional judgment, and skepticism for effective business management.
  • Systems and Process Management: Our graduates will identify the appropriate businesses processes and system(s) and the related framework and controls to assist in the design and use of systems for efficient and effective operations.
  • Technology and Tools: Our graduates will identify and utilize relevant technology and tools to analyze data, efficiently and effectively perform assigned tasks, as well as support other competencies.