Apr 16, 2024  
University Catalog 2022-2023 
    
University Catalog 2022-2023 [ARCHIVED CATALOG]

Accounting (BS)


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CIP Code = 520301

Accounting Curriculum (BS)


Program Learning Objectives

Students will demonstrate knowledge of the concepts underlying Generally Accepted Accounting Principles (GAAP).

Students will demonstrate knowledge of the concepts underlying managerial/cost accounting for internal decision-making.

Students will demonstrate knowledge of the concepts underlying the external audit process.

Students will demonstrate knowledge of the concepts underlying federal income taxation as they apply to individual taxpayers.

Program Requirements

A grade of “C” or better must be earned in all accounting courses. Students may not enroll in higher level accounting courses until this minimum in previous courses has been met. Students enrolling in the accounting program will normally be allowed to schedule a maximum of two accounting courses simultaneously in a single quarter.

Transfer students electing this curriculum will be required to take at least 15 semester hours in accounting courses numbered 300 and above, of which at least 6 hours must be at the 400-level, at Louisiana Tech. Any student currently enrolled in the accounting program may not transfer an accounting course from another institution without the approval of the director.

Pre-Professional Curriculum


Freshman Year


English (GER)


Humanities (GER)


  • 3 Semester Credit Hours
  • Select two Humanities (GER) courses from the following disciplines: Literature, Foreign Languages, History, Classical Studies, Communications, Philosophy, Religious Studies, or Interdisciplinary.  NOTE: some of these subject matter disciplines may not be offered at Louisiana Tech University.  6 Semester Credit Hours

Natural Sciences (GER)


Major Courses


Total: 30 SCH


Sophomore Year


Natural Sciences (GER)


  • Select one Biology (BISC) class (3 semester hours) AND
  • Select one Physical Science class (3 semester hours)
    • OR
  • Select two Physical Science classes (6 semester hours) - must be in same discipline

NOTE:  Physical Science courses from the following disciplines:  Chemistry, Geology, Physics, Astronomy, or Meterology (some of these subject matter disciplines may not be offered at Louisiana Tech University.)

Social/Behavioral Sciences (GER)


Major Courses


Electives


  • Electives  3 Semester Credit Hours

Fine Arts (GER)


Total: 30 SCH


Students are reminded of their obligation to obtain program information and advice on meeting all program requirements from the director’s office.

Note: CPA requirements


Eligibility to apply for a Certified Public Accountant (CPA) license in Louisiana requires 150 hours of college education including a baccalaureate or higher degree, with specific requirements in accounting and business law.  These requirements may be viewed at http://cpaboard.state.la.us/becoming-a-cpa/.  Specific requirements vary by state and students expecting to practice in another state should consult that State’s Board of Certified Public Accountants. 

Advanced Professional Curriculum


Junior Year


Major Courses


Electives


  • Electives  2 Semester Credit Hours

Total: 30 SCH


Senior Year


Major Courses


Electives


  • Electives  3 Semester Credit Hours

Total: 30 SCH


Total Semester Hours 120


*College of Business Electives are chosen by the student in consultation with the faculty advisor and must be a 300- or 400-level business course. Students must meet established GPA requirements and submit an admission application with Graduate Management Admission Test (GMAT) scores to be considered for admission to the graduate phase.

**(IER): International Education Requirement: ACCT 485 , CIS 485 ECON 485 , FINC 485 , MGMT 485 , or MKTG 485 .

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