Department of Accounting

Mission Statement

The mission of the Department of Accounting is to advance accounting knowledge and practice through excellence in accounting education, high-impact research, and professional outreach activities that serve the constituents of the Department in the state, the nation, and the global community.

Department Honors

The Department of Accounting offers the opportunity for certain of its outstanding students to achieve the designation of Honors in accounting and provides the opportunity for advanced study under close faculty supervision.

Selection for honors designation is based on the student’s academic performance and recommendation by the Department Undergraduate Program Committee (UPC) in consultation with the faculty of the student’s major discipline. To be eligible for the designation, students must have a minimum overall grade point average of 3.0 at UTSA and a minimum grade point average of 3.5 in their major. Students interested in this program should contact the UPC through the Department of Accounting office for additional information. Department honors can be attained independent of, or in addition to, University Honors. In order to have departmental honors noted on the transcript, students must submit a letter of request for departmental honors to the Department Chair by Census Date of their last semester.

Three-Attempt Limit for the Department of Accounting

A student unable to achieve the minimum required grade in an upper-division accounting course within three enrollments (attempts) shall be required to change his or her major to a field outside of the Department of Accounting. Enrollment in a course for a period of time sufficient for assignment of a grade, including a grade of “W,” is considered an attempt.

Bachelor of Business Administration Degree in Accounting

The minimum number of semester credit hours for the Bachelor of Business Administration (B.B.A.) degree in Accounting is 120, at least 39 of which must be at the upper-division level.

All candidates seeking this degree must fulfill the Core Curriculum requirements, the Common Body of Knowledge (CBK) requirements, and the degree requirements, which are listed below. Accounting majors must have an overall grade point average of 2.0 or better in the major courses listed under section A of the Degree Requirements for the B.B.A. in Accounting.

Core Curriculum Requirements (42 semester credit hours)

Students seeking the B.B.A. degree in Accounting must fulfill University Core Curriculum requirements in the same manner as other students. The courses listed below satisfy both degree requirements and Core Curriculum requirements; however, if these courses are taken to satisfy both requirements, then students may need to take additional courses in order to meet the minimum number of semester credit hours required for this degree.

MAT 1033 should be used to satisfy the core requirement in Mathematics. ECO 2023 should be used to satisfy the core requirement in Social and Behavioral Sciences.

All degrees in the College of Business require 120 hours. If students elect to take a course that satisfies both a Core and COB requirement, students may need to take an additional course to meet the 120 hours.

For a complete listing of courses that satisfy the Core Curriculum requirements, see Core Curriculum Component Area Requirements.

Core Curriculum Component Area Requirements

First Year Experience Requirement (3 semester credit hours)

All students must complete the following course, for a total of 3 semester credit hours:

AIS 1203Academic Inquiry and Scholarship3

Communication (6 semester credit hours)

Students must complete the following courses, for a total of 6 semester credit hours:

WRC 1013Freshman Composition I (Q)3
WRC 1023Freshman Composition II (Q)3

Mathematics (3 semester credit hours)

Students must complete one of the following courses, for a total of 3 semester credit hours:

MAT 1023College Algebra with Applications3
MAT 1033Algebra with Calculus for Business3
MAT 1043Introduction to Mathematics3
MAT 1073Algebra for Scientists and Engineers3
MAT 1093Precalculus3
MAT 1193Calculus for the Biosciences3
MAT 1214Calculus I4
STA 1053Basic Statistics3

Life and Physical Sciences (6 semester credit hours)

Students must complete two of the following courses for a total of 6 semester credit hours:

ANT 2033Introduction to Biological Anthropology3
AST 1013Introduction to Astronomy3
AST 1033Exploration of the Solar System3
BIO 1233Contemporary Biology I3
BIO 1243Contemporary Biology II3
BIO 1404Biosciences I4
BIO 1414Biosciences II4
ES 1113Environmental Botany3
ES 1123Environmental Zoology3
ES 1213Environmental Geology3
ES 2013Introduction to Environmental Science I3
ES 2023Introduction to Environmental Science II3
GEO 1013The Third Planet3
GEO 1123Life Through Time3
GES 2613Physical Geography3
PHY 1013Universes3
PHY 1943Physics for Scientists and Engineers I3
PHY 1963Physics for Scientists and Engineers II3

Language, Philosophy and Culture (3 semester credit hours)

Students must complete one of the following courses, for a total of 3 semester credit hours:

AAS 2013Introduction to African American Studies3
AAS 2113African American Culture, Leadership and Social Issues3
ANT 2063Language, Thought, and Culture3
ARA 1014Elementary Arabic I4
ARC 1113Introduction to the Built Environment3
ARC 1413Architecture and Culture3
CHN 1014Elementary Chinese I4
CLA 2013Introduction to Ancient Greece3
CLA 2023Introduction to Ancient Rome3
CLA 2323Classical Mythology3
CSH 1103Literary Masterpieces of Western Culture I3
CSH 1113Literary Masterpieces of Western Culture II3
CSH 1213Topics in World Cultures3
CSH 2113The Foreign Film3
ENG 2013Introduction to Literature3
ENG 2213Literary Criticism and Analysis3
ENG 2383Multiethnic Literatures of the United States3
ENG 2423Literature of Texas and the Southwest3
FRN 1014Elementary French I4
FRN 2333French Literature in English Translation3
GER 1014Elementary German I4
GER 2333German Literature in English Translation3
GLA 1013U.S. in the Global Arena3
GES 1023World Regional Geography3
GRK 1114Introductory Classical Greek I4
HIS 2123Introduction to World Civilization to the Fifteenth Century3
HIS 2133Introduction to World Civilization since the Fifteenth Century3
HIS 2533Introduction to Latin American Civilization3
HIS 2543Introduction to Islamic Civilization3
HIS 2553Introduction to East Asian Civilization3
HIS 2573Introduction to African Civilization3
HIS 2583Introduction to South Asian Civilization3
HUM 2093World Religions3
ITL 1014Elementary Italian I4
ITL 2333Italian Literature in English Translation3
JPN 1014Elementary Japanese I4
LAT 1114Introductory Latin I4
MAS 2013Introduction to Chicano(a) Studies3
PHI 1043Critical Thinking3
PHI 2023Introduction to Ancient Philosophy3
PHI 2033Introduction to Early Modern Philosophy3
PHI 2123Contemporary Moral Issues3
RUS 1014Elementary Russian I4
RUS 2333Russian Literature in English Translation3
SPN 1014Elementary Spanish I4
SPN 2333Hispanic Literature in English Translation3
WS 2013Introduction to Women’s Studies3
WS 2023Introduction to LGBTQ Studies3

Creative Arts (3 semester credit hours)

Students must complete one of the following courses, for a total of 3 semester credit hours:

AHC 1113Survey of Art and Architecture from Prehistoric Times to 13503
AHC 1123Survey of Art and Architecture in Europe and the New World from 1350 to 17503
AHC 1133Survey of Modern Art3
ARC 1213Design I3
ARC 1513Great Buildings and Cities of the World3
ART 1103Introduction to Visual Arts3
ART 1143Art for Non-Art Majors3
CLA 2033Introduction to Classical Literature3
DAN 2003Introduction to Dance3
ENG 1113Introduction to Creative Literary Arts3
HUM 2023Introduction to the Humanities I3
HUM 2033Introduction to the Humanities II3
HUM 2053History of Film3
MAS 2023Latino Cultural Expressions3
MUS 2243World Music in Society3
MUS 2623Fundamentals of Music for the Non-Music Major3
MUS 2633American Roots Music3
MUS 2663History and Styles of Jazz3
MUS 2673History and Styles of Rock3
MUS 2683Masterpieces of Music3
MUS 2693The Music of Latin America and the Caribbean3
MUS 2743Music and Film3
PHI 2073Philosophy of Art3

American History (6 semester credit hours)

Students must complete two of the following courses, for a total of 6 semester credit hours:

HIS 1043United States History: Pre-Columbus to Civil War Era3
HIS 1053United States History: Civil War Era to Present3
HIS 2053Texas History3

Government-Political Science (6 semester credit hours)

Students must complete two of the following courses, for a total of 6 semester credit hours:

POL 1013Introduction to American Politics3
and one of the following two courses:
POL 1133Texas Politics and Society3
POL 1213Civil Rights in Texas and America3

Social and Behavioral Sciences (3 semester credit hours)

Students must complete one of the following courses, for a total of 3 semester credit hours:

AMS 2043Approaches to American Culture3
ANT 1013Introduction to Anthropology3
ANT 2043Introduction to Archaeology3
ANT 2053Introduction to Cultural Anthropology3
BBL 2003Language, Culture, and Society3
BBL 2243Globalizing the Local: Bilingual Families, Communities, and Schools3
BIO 1033Drugs and Society3
CRJ 1113The American Criminal Justice System3
ECO 2003Economic Principles and Issues3
ECO 2023Introductory Microeconomics3
EGR 1343The Impact of Modern Technologies on Society3
GES 1013Fundamentals of Geography3
GES 2623Human Geography3
HTH 2413Introduction to Community and Public Health3
HTH 2513Personal Health3
IDS 2113Society and Social Issues3
PSY 1013Introduction to Psychology3
SOC 1013Introduction to Sociology3
SOC 2013Social Problems3
SOC 2023Social Context of Drug Use3

Component Area Option (CAO) (3 semester credit hours)

Students must complete either one of the following courses or any additional Core Curriculum course not previously used to satisfy a core component area requirement, for a total of 3 semester credit hours:

COM 2113Public Speaking3
CS 1173Data Analysis and Visualization3
EGR 1403Technical Communication3
ENG 2413Technical Writing3
PAD 1113Public Administration in American Society3
PHI 2043Introductory Logic3
Core Curriculum Component Area Requirements
First Year Experience Requirement 3
Communication 6
Mathematics 3
Life and Physical Sciences 6
Language, Philosophy and Culture 3
Creative Arts 3
American History 6
Government-Political Science 6
Social and Behavioral Sciences 3
Component Area Option 3
Total Credit Hours 42

Common Body of Knowledge (CBK)

All students seeking a B.B.A. degree in the College of Business must complete the following Common Body of Knowledge (CBK) courses in addition to the Core Curriculum.

ACC 2013Principles of Accounting I3
ACC 2033Principles of Accounting II3
COM 1053Business and Professional Speech3
or COM 1063 Digital Business Communication
ECO 2013Introductory Macroeconomics3
ECO 2023Introductory Microeconomics (satisfies Social and Behavioral Sciences Core Curriculum requirement)3
FIN 3013Principles of Business Finance3
GBA 2013Legal, Social and Ethical Issues in Business3
IS 1403Business Information Systems Fluency3
IS 3003Principles of Information Systems for Management3
MAT 1033Algebra with Calculus for Business (satisfies Mathematics Core Curriculum requirement, Actuarial Science majors must take MAT 1214 in lieu of MAT 1033)3
MGT 3003Business Communication and Professional Development3
MGT 3013Introduction to Organization Theory, Behavior, and Management3
MGT 4893Management Strategy (taken in semester of graduation)3
MKT 3013Principles of Marketing3
MS 1023Business Statistics with Computer Applications I (Actuarial Science majors must take STA 3003 in lieu of MS 1023)3
MS 3043Business Statistics with Computer Applications II (Actuarial Science majors must take STA 3513 in lieu of MS 3043)3
MS 3053Management Science and Operations Technology3
Note: Students must have earned at least 31 hours to enroll in any 3000 and 4000 level courses listed above.

In addition to the Core Curriculum requirements and requirements from the College of Business Common Body of Knowledge (CBK), all candidates for the degree must complete the following degree requirements.

Gateway Courses

Students pursuing the B.B.A. degree in Accounting must successfully complete each of the following Gateway Courses with a grade of “C-” or better in no more than two attempts. A student who is unable to successfully complete these courses within two attempts, including dropping a course with a grade of “W” or taking an equivalent course at another institution, will be required to change his or her major.

ACC 3023Intermediate Accounting I
MAT 1033Algebra with Calculus for Business

Degree Requirements

A. Major Requirements24
Intermediate Accounting I
Intermediate Accounting II
Federal Income Taxation
Accounting Information Systems
Cost Analysis
Principles of Auditing
Contemporary Issues in Accounting Practice
Business Law for Accountants
B. Support Work in Major9
Option 1: Complete a Business Competency (9 semester credit hours in a competency)
Option 2: Complete 9 semester credit hours of upper-division business electives
Total Credit Hours33

Notes for students who intend to take the Certified Public Accountant (CPA) examination:

  1. The educational requirements for candidates applying for the CPA examination in Texas are regulated by the Texas State Board of Public Accountancy. Students with questions about requirements or eligibility should contact the Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, TX 78701 or 512-305-7851 or visit their website at www.tsbpa.state.tx.us.
  2. The 24 semester credit hours of upper-division accounting hours required to earn a B.B.A. in Accounting is less than the 30 hours of upper-division accounting coursework required to sit for the CPA examination under current Texas state law. Students interested in preparing for the CPA examination should refer to the Five-Year Professional Accounting Program information following the course sequence guide for the B.B.A. in Accounting.
  3. Rule 511.28c of the Texas State Board of Public Accountancy states, “…the board requires that 3 passing semester hours be earned as a result of taking a course in ethics. The course must be taken at a recognized educational institution and should include ethical reasoning, integrity, objectivity, independence and other core values.” GBA 2013 does not satisfy the ethics requirement for social and ethical issues in business. Students interested in preparing for the CPA examination should refer to the Five-Year Professional Accounting Program information following the course sequence guide for the B.B.A. in Accounting.

Course Sequence Guide for B.B.A. Degree in Accounting

This course sequence guide is designed to assist students in completing their UTSA undergraduate business degree requirements. This is a term-by-term sample course guide. Students must satisfy other requirements in their catalog and meet with their academic advisor for an individualized degree plan. Progress within this guide depends upon such factors as course availability, individual student academic preparation, student time management, work obligations, and individual financial considerations. Students may choose to take courses during Summer terms to reduce course loads during long semesters.

Recommended Four-Year Academic Plan

First Year
FallCredit Hours
AIS 1203Academic Inquiry and Scholarship (core) 3
MAT 1033Algebra with Calculus for Business (core and CBK) 13
WRC 1013Freshman Composition I (Q) (core) 3
American History (core) 3
Life & Physical Sciences (core) 3
Spring
ECO 2023Introductory Microeconomics (core and CBK) 13
COM 1053 or 1063Business and Professional Speech (CBK) 3
IS 1403Business Information Systems Fluency (CBK) 3
WRC 1023Freshman Composition II (Q) (core) 3
American History (core) 3
Second Year
Fall
ACC 2013Principles of Accounting I (CBK) 3
MS 1023Business Statistics with Computer Applications I (CBK) 3
ECO 2013Introductory Macroeconomics (CBK) 3
Government-Political Science (core) 3
Creative Arts (core) 3
Evaluated for Admission to the College of Business
Spring
ACC 2033Principles of Accounting II (CBK) 3
IS 3003Principles of Information Systems for Management (CBK) 3
MS 3043Business Statistics with Computer Applications II (CBK) 3
Government-Political Science (core) 3
Language, Philosophy & Culture (core) 3
Third Year
Fall
ACC 3023Intermediate Accounting I (major) 3
ACC 3113Accounting Information Systems (major) 3
MGT 3003Business Communication and Professional Development (CBK) 3
MS 3053Management Science and Operations Technology (CBK) 3
Life & Physical Sciences (core) 3
Spring
ACC 3033Intermediate Accounting II (major) 3
ACC 3123Cost Analysis (major) 3
FIN 3013Principles of Business Finance (CBK) 3
GBA 2013Legal, Social and Ethical Issues in Business (CBK) 3
MGT 3013Introduction to Organization Theory, Behavior, and Management (CBK) 3
Fourth Year
Fall
ACC 3043Federal Income Taxation (major) 3
ACC 4013Principles of Auditing (major) 3
BLW 3033Business Law for Accountants (major) 3
MKT 3013Principles of Marketing (CBK) 3
Business upper-division elective or competency course (support work) 3
Spring
ACC 4163Contemporary Issues in Accounting Practice (major) 3
MGT 4893Management Strategy (CBK) 3
Two business upper division electives or competency courses (support work) 6
Component Area Option (core) 3
 Total Credit Hours: 120.0

Five-Year (150-Hour) Professional Accounting Program

The Five-Year Professional Accounting Program is a 3/2 degree program. Undergraduate accounting majors should apply for admission to the program during the second semester of their junior year (the semester in which they are taking Intermediate Accounting II). Once admitted, these students are allowed to take graduate courses while, technically, undergraduate students. Students admitted to the 150-hour program will be reclassified from undergraduate to graduate student status when they have completed 120 semester credit hours of coursework toward their degree. In this program, the degree plan for the Bachelor of Business Administration (B.B.A.) in Accounting is combined with that of the Master of Accountancy (MACY). The advantage of the program is that it allows accounting majors to spread the graduate courses required for the MACY degree over the fourth and fifth years of the 150-hour program. Upon successful completion of the 150-hour program, students will be simultaneously awarded the B.B.A. in Accounting and the Master of Accountancy (MACY) degrees.

Admission Criteria: To be admitted to the Five-Year (150-Hour) Professional Accounting Program, students must meet the following criteria:

  1. Be a declared major in accounting
  2. Have an overall grade point average of 3.0, a grade point average of 3.0 in accounting courses taken, and an acceptable score on the Graduate Management Admission Test (GMAT), and
  3. Have completed a minimum of 6 hours of upper-level undergraduate accounting courses including ACC 3023 Intermediate Accounting I.

In addition, the student must have completed at least 12 hours of upper-level undergraduate accounting courses by the end of the first semester following admission into the program.

Accounting (ACC) Courses

ACC 2003. Foundations of Accounting. (3-0) 3 Credit Hours.

A study of accounting as the language of business. The focus is on the use of accounting information for decision making. This course is designed for nonbusiness majors and cannot be applied toward a degree in the College of Business. Generally offered: Fall, Spring.

ACC 2013. Principles of Accounting I. (3-0) 3 Credit Hours. (TCCN = ACCT 2301)

An introduction to business external financial reporting designed to create an awareness of the accounting concepts and principles used in preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flow. The course is designed for all business students, whether future users or preparers of accounting information. Generally offered: Fall, Spring, Summer.

ACC 2033. Principles of Accounting II. (3-0) 3 Credit Hours. (TCCN = ACCT 2302)

Prerequisite: ACC 2013. An introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while controlling and containing costs. The course is designed for all business students, whether future users or preparers of accounting information. Generally offered: Fall, Spring, Summer.

ACC 3023. Intermediate Accounting I. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in both ACC 2013 and ACC 2033, successful completion of the Principles of Accounting Competency Exam (refer to Department of Accounting website), and declared major in the College of Business or approval of Department Chair and Dean of the College of Business. An in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting, with a focus on U.S. GAAP, and exposure to International Financial Reporting Standards (IFRS). Generally offered: Fall, Spring, Summer.

ACC 3033. Intermediate Accounting II. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in ACC 3023 and declared accounting major or approval of Department Chair and Dean of the College of Business. A continuation of the in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting, with a focus on U.S. GAAP, and exposure to International Financial Reporting Standards (IFRS). Generally offered: Fall, Spring, Summer.

ACC 3043. Federal Income Taxation. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in ACC 3023 and declared accounting major or approval of Department Chair and Dean of the College of Business. A conceptual introduction to the U.S. federal income tax system. Concepts include gross income, statutory deductions, property transactions, and computation of tax liabilities. Generally offered: Fall, Spring, Summer.

ACC 3053. Intermediate Accounting for Finance Majors. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in ACC 2013 and ACC 2033. An intermediate accounting course with emphasis on interpretation of general-purpose financial statements and the related disclosure notes as they apply to credit analysis and other aspects of corporate finance. Common and significant accounts/transactions will be analyzed, especially those relating to the financing and equity sections of the financial statements. This course cannot be applied toward an accounting major. This course does not satisfy any of the educational requirements of the Texas State Board of Public Accountancy for qualification to sit for the Uniform Certified Public Accounting Examination.

ACC 3113. Accounting Information Systems. (3-0) 3 Credit Hours.

Prerequisites: ACC 2033 with a grade of "C-" or better, IS 3003, and declared accounting major or approval of Department Chair and Dean of the College of Business. A study of database management systems as they relate to the accounting function. Topics include database design and applications that focus on accounting, including the entity-relationship model, data modeling, object-oriented design, and database management. Generally offered: Fall, Spring, Summer.

ACC 3123. Cost Analysis. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in ACC 2033 and declared accounting major or approval of Department Chair and Dean of the College of Business. A study of internal accounting information generation with an emphasis on cost accounting tools to develop, implement, and evaluate strategy; cost accounting methods to determine product cost; and cost management concepts and procedures for making business decisions. Generally offered: Fall, Spring, Summer.

ACC 4013. Principles of Auditing. (3-0) 3 Credit Hours.

Prerequisites: A grade of "C-" or better in both ACC 3033 and ACC 3113, and declared accounting major or approval of Department Chair and Dean of the College. A study of the topic of auditing oriented toward primarily the financial auditing standpoint. The course focuses on the concepts and procedures of auditing applied to the audit of financial statements in accordance with the standards established by the Auditing Standards Board or the Public Company Accounting Oversight Board. Topics also covered include professional ethics, accounting and review services, and the public accounting profession. Generally offered: Fall, Spring, Summer.

ACC 4103. Business Process Management and Control. (3-0) 3 Credit Hours.

Prerequisites: ACC 3113 with a grade of "C-" or better and IS 3003. A study of business processes that support an organization and how they are controlled. This course contributes to the student’s understanding of how key business processes are managed, controlled and integrated in enterprise resource planning systems. SAP will be used to illustrate the concepts discussed in the class. (Same as IS 4103. Credit cannot be earned for both ACC 4103 and IS 4103).

ACC 4163. Contemporary Issues in Accounting Practice. (3-0) 3 Credit Hours.

Prerequisite: A grade of "C-" or better in all 3000-level accounting courses; must be taken during the final semester in the undergraduate program. A study of corporate valuation, financial statement analysis, and other advanced topics in accounting practice. Generally offered: Fall, Spring, Summer.

ACC 4911. Independent Study. (0-0) 1 Credit Hour.

Prerequisites: A 3.0 College of Business grade point average, MGT 3003, taken semester of graduation, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See academic advisor for the required forms. Independent reading, research, discussion, and/or writing under the direction of a faculty member. May be repeated for credit, but not more than 6 semester credit hours of independent study, regardless of discipline, will apply to a bachelor’s degree.

ACC 4913. Independent Study. (0-0) 3 Credit Hours.

Prerequisites: A 3.0 College of Business grade point average, MGT 3003, taken semester of graduation, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See academic advisor for the required forms. Independent reading, research, discussion, and/or writing under the direction of a faculty member. May be repeated for credit, but not more than 6 semester credit hours of independent study, regardless of discipline, will apply to a bachelor’s degree.

ACC 4933. Internship in Accounting. (0-0) 3 Credit Hours.

Prerequisites: 12 semester credit hours of upper-division accounting courses including ACC 3033, a 3.0 UTSA grade point average, a 3.0 grade point average in upper-division accounting courses, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See academic advisor for required forms. Provides students with on-the-job training in public, industry, not-for-profit, or governmental accounting units. ACC 4933 may be completed only once for undergraduate degree credit. Credit cannot be earned for both ACC 4933 and ACC 4963. Generally offered: Fall, Spring.

ACC 4953. Special Studies in Accounting. (3-0) 3 Credit Hours.

Prerequisite: Consent of instructor. An organized course offering the opportunity for specialized study of accounting topics not normally or not often available as part of the regular course offerings. ACC 4953 may be completed only once for degree credit. Generally offered: Spring.

Business Law (BLW) Courses

BLW 3013. Business Law. (3-0) 3 Credit Hours.

Prerequisite: 60 hours of college credit or consent of instructor, Department Chair, and Dean of the College. Topics may include the legal environment of business, torts and crimes, common law contracts, UCC contracts and leases, negotiable instruments, creditors’ rights and bankruptcy, agency and employment, business organizations, government regulation, and property, and related jurisprudential topics in light of social, ethical, political, economic, and global perspectives. (Credit cannot be earned for both BLW 3013 and BLW 3003.) Generally offered: Fall, Spring, Summer.

BLW 3023. Business Organizations and Commercial Law. (3-0) 3 Credit Hours.

Prerequisite: BLW 3013 or the equivalent. A detailed legal analysis of the Uniform Commercial Code, including sales, commercial paper, bank deposits and collections, electronic transfer funds, letters of credit, secured transactions, and creditors’ remedies. This course may also include a discussion of the Bankruptcy Act, the legal analysis of the Uniform Partnership Act, and the Business Corporations Act. Generally offered: Fall, Spring.

BLW 3033. Business Law for Accountants. (3-0) 3 Credit Hours.

Prerequisite: Declared accounting major; finance major with a 3.3 minimum GPA; or consent of Department Chair. Students will study legal topics required for the accounting profession. These topics may include legal duties and responsibilities, agency, common law contracts, UCC contracts and leases, debtor-creditor relationships, government regulation of business, business formation and governance, and other issues in law and regulations that affect accounting. Accounting students cannot take BLW 3013 or BLW 3023 as a substitution for BLW 3033. Generally offered: Fall, Spring, Summer.

BLW 3523. Real Estate Law. (3-0) 3 Credit Hours.

Topics may include the legal environment of real property ownership and transfer and legal brokerage; estates in land; sales contracts; mortgage transactions; title conveyances; landlord and tenant; restrictions and zoning; eminent domain; and negotiations. (Same as RFD 3523. Credit cannot be earned for both RFD 3523 and BLW 3523.) Generally offered: Fall.

BLW 4953. Special Studies in Business Law. (3-0) 3 Credit Hours.

Prerequisites: MGT 3003 and consent of instructor, Department Chair, and Dean of the College. An organized course offering the opportunity for specialized study not normally or not often available as part of the regular course offerings. Special Studies may be repeated for credit when the topics vary, but not more than 6 semester credit hours, regardless of discipline, will apply to a bachelor’s degree.