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.
The Department of Accounting offers both a Bachelor of Business Administration degree in Accounting and a five-year (150-hour) Professional Accounting Program.
Additional Gateway Course for Accounting Majors
Students pursuing the B.B.A. degree in Accounting must successfully complete ACC 3023 Intermediate Accounting I with a grade of “C-” or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping a course with a grade of “W” or by taking an equivalent course at another institution, will be required to change their major outside of accounting.
“C-” Grade Rule
A grade of “C-” or better in any upper-division accounting course is required for a B.B.A in Accounting or any other course that is a prerequisite to an upper-division accounting (ACC) course indicates satisfactory preparation for further accounting education. A student receiving a grade below “C-“ in any course to which this standard applies must repeat the course before enrolling in any course for which it is a prerequisite. This requirement is subject to both the Gateway Course and Three-Attempt Limit rules.
Grade Standard Requirement for the Department of Accounting
A student must not receive more than two grades of “D+” or lower in upper-level accounting courses. Upon receiving a third grade of “D+” or lower, the student is permanently dismissed from the accounting program and may not be readmitted. In circumstances where a grade of “D+” or lower is replaced with a higher grade as a result of repeating the course, the original course grade and not the higher grade will be considered in applying this standard. For purposes of this policy, a "W" is not considered a grade lower than "D+" and will not count toward this policy.
Principles of Accounting Competency Exam (PACE)
All students must take and pass the Principles of Accounting Competency Exam (PACE) prior to registering for ACC 3023 Intermediate Accounting I. For more information, visit the Testing Services website. Registration dates are posted on myUTSA every semester. You may take the exams twice in a single semester, and you must pass the PACE in four attempts. A student who is unable to successfully pass the PACE in four attempts will be required to change to a major outside of accounting.
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.
MAT 1053 and MAT 1133 should be used to satisfy the core requirement in Mathematics (020) and the core requirement in the Component Area Option (090). ECO 2023 should be used to satisfy the core requirement in Social and Behavioral Sciences (080).
MAT 1053, MAT 1133 and ECO 2023 may be used to satisfy both Core Curriculum requirements and Common Body of Knowledge (CBK) requirements.
All degrees in the Carlos Alvarez College of Business require 120 hours. If students elect to take a course that satisfies both a Core and Carlos Alvarez COB requirement, they 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 one of the following courses, for a total of 3 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| AIS 1203 | Academic Introduction and Strategies (core component area 090) | 3 |
| AIS 1213 | AIS: Architecture, Construction, and Planning (core component area 090) | 3 |
| AIS 1223 | AIS: Arts and Humanities (core component area 090) | 3 |
| AIS 1233 | AIS: Business (core component area 090) | 3 |
| AIS 1243 | AIS: Engineering, Mathematics, and Sciences (core component area 090) | 3 |
| AIS 1253 | AIS: Interdisciplinary Education (core component area 090) | 3 |
| AIS 1263 | AIS: Life and Health Sciences (core component area 090) | 3 |
| AIS 1273 | AIS: Social Sciences and Public Policy (core component area 090) | 3 |
Communication (6 semester credit hours)
Students must complete the following courses, for a total of 6 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| WRC 1013 | Freshman Composition I (TCCN: ENGL 1301) | 3 |
| WRC 1023 | Freshman Composition II (TCCN: ENGL 1302) | 3 |
Mathematics (3 semester credit hours)
Students must complete one of the following courses, for a total of 3 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| CS 1173 | Data Analysis and Visualization | 3 |
| MAT 1023 | College Algebra with Applications (TCCN: MATH 1314) | 3 |
| MAT 1043 | Quantitative Reasoning (TCCN: MATH 1332) | 3 |
| MAT 1053 | Mathematics for Business (TCCN: MATH 1324) | 3 |
| MAT 1073 | Algebra for Scientists and Engineers (TCCN: MATH 1314) | 3 |
| MAT 1093 | Precalculus (TCCN: MATH 2312) | 3 |
| MAT 1133 | Calculus for Business (TCCN: MATH 1325) | 3 |
| MAT 1193 | Calculus for the Biosciences (TCCN: MATH 2313) | 3 |
| MAT 1213 | Calculus I (TCCN: MATH 2313) | 3 |
| STA 1053 | Basic Statistics (TCCN: MATH 1342) | 3 |
Life and Physical Sciences (6 semester credit hours)
Students must complete two of the following courses for a total of 6 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| ANT 2033 | Introduction to Biological Anthropology (TCCN: ANTH 2301) | 3 |
| AST 1013 | Introduction to Astronomy (TCCN: ASTR 1303) | 3 |
| AST 1033 | Exploration of the Solar System (TCCN: ASTR 1304) | 3 |
| BIO 1203 | Biosciences I for Science Majors (TCCN: BIOL 1306) | 3 |
| BIO 1223 | Biosciences II for Science Majors (TCCN: BIOL 1307) | 3 |
| BIO 1233 | Contemporary Biology I (TCCN: BIOL 1308) | 3 |
| BIO 1243 | Contemporary Biology II (TCCN: BIOL 1309) | 3 |
| CHE 1083 | Introduction to the Molecular Structure of Matter | 3 |
| CHE 1093 | Introduction to Molecular Transformations | 3 |
| ES 1113 | Environmental Botany (TCCN: BIOL 1311) | 3 |
| ES 1123 | Environmental Zoology (TCCN: BIOL 1313) | 3 |
| ES 1213 | Environmental Geology (TCCN: GEOL 1305) | 3 |
| ES 2013 | Introduction to Environmental Science I (TCCN: ENVR 1301) | 3 |
| ES 2023 | Introduction to Environmental Science II (TCCN: ENVR 1302) | 3 |
| GEO 1013 | The Third Planet (TCCN: GEOL 1301) | 3 |
| GEO 1033 | Geology of North American National Parks (TCCN: GEOL 1302) | 3 |
| GEO 1123 | Life Through Time (TCCN: GEOL 1304) | 3 |
| GES 2613 | Intro to Physical Geography (TCCN: GEOG 1301) | 3 |
| NDT 2043 | Introduction to Nutritional Sciences | 3 |
| PHY 1943 | Physics for Scientists and Engineers I (TCCN: PHYS 2325) | 3 |
| PHY 1963 | Physics for Scientists and Engineers II (TCCN: PHYS 2326) | 3 |
Language, Philosophy and Culture (3 semester credit hours)
Students must complete one of the following courses, for a total of 3 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| AAS 2013 | Introduction to African American Studies | 3 |
| AAS 2113 | African American Culture, Leadership and Social Issues | 3 |
| ANT 2063 | Language, Thought, and Culture | 3 |
| ARC 1113 | Introduction to the Built Environment (TCCN: ARCH 1311) | 3 |
| ARC 2423 | Global History of Architecture and Urbanism: Renaissance to 19th Century (TCCN: ARCH 1302) | 3 |
| CHN 1014 | Elementary Chinese I (TCCN: CHIN 1411) | 4 |
| CLA 2013 | Introduction to Ancient Greece | 3 |
| CLA 2023 | Introduction to Ancient Rome | 3 |
| CLA 2323 | Classical Mythology | 3 |
| COM 2313 | Introduction to Media Studies | 3 |
| CSH 1103 | Literary Masterpieces of Western Culture I (TCCN: ENGL 2332) | 3 |
| CSH 1113 | Literary Masterpieces of Western Culture II (TCCN: ENGL 2333) | 3 |
| CSH 1213 | Topics in World Cultures (TCCN: HUMA 2323) | 3 |
| CSH 2113 | The Foreign Film | 3 |
| ENG 2013 | Introduction to Literature (TCCN: ENGL 2341) | 3 |
| ENG 2023 | Literature and Film | 3 |
| ENG 2213 | Literary Criticism and Analysis | 3 |
| ENG 2383 | Multiethnic Literatures of the United States | 3 |
| ENG 2423 | Literature of Texas and the Southwest | 3 |
| ENG 2443 | Persuasion and Rhetoric | 3 |
| FRN 1014 | Elementary French I (TCCN: FREN 1411) | 4 |
| FRN 2333 | French Literature in English Translation | 3 |
| GER 1014 | Elementary German I (TCCN: GERM 1411) | 4 |
| GER 2333 | German Literature in English Translation | 3 |
| GES 1023 | World Regions and Global Change (TCCN: GEOG 1303) | 3 |
| GLA 1013 | US in Global Context | 3 |
| GRK 1114 | Introductory Classical Greek I | 4 |
| HIS 2123 | Introduction to World Civilization to the Fifteenth Century (TCCN: HIST 2321) | 3 |
| HIS 2133 | Introduction to World Civilization since the Fifteenth Century (TCCN: HIST 2322) | 3 |
| HIS 2533 | Introduction to Latin American Civilization | 3 |
| HIS 2543 | Introduction to Islamic Civilization | 3 |
| HIS 2553 | Introduction to East Asian Civilization | 3 |
| HIS 2573 | Introduction to African Civilization | 3 |
| HIS 2583 | Introduction to South Asian Civilization | 3 |
| HUM 2093 | World Religions (TCCN: PHIL 1304) | 3 |
| ITL 1014 | Elementary Italian I (TCCN: ITAL 1411) | 4 |
| ITL 2333 | Italian Literature in English Translation | 3 |
| JPN 1014 | Elementary Japanese I (TCCN: JAPN 1411) | 4 |
| LAT 1114 | Introductory Latin I (TCCN: LATI 1411) | 4 |
| MAS 2013 | Introduction to Chicana/x/o Studies (TCCN: HUMA 1305) | 3 |
| PHI 1043 | Critical Thinking (TCCN: PHIL 2303) | 3 |
| PHI 2013 | Basic Philosophical Problems (TCCN: PHIL 1301) | 3 |
| PHI 2023 | Introduction to Ancient Philosophy (TCCN: PHIL 2316) | 3 |
| PHI 2033 | Introduction to Early Modern Philosophy | 3 |
| PHI 2093 | Philosophy of The Americas | 3 |
| PHI 2123 | Contemporary Moral Issues | 3 |
| RUS 1014 | Elementary Russian I (TCCN: RUSS 1411) | 4 |
| RUS 2333 | Russian Literature in English Translation | 3 |
| SPN 1014 | Elementary Spanish I (TCCN: SPAN 1411) | 4 |
| SPN 2333 | Hispanic Literature in English Translation | 3 |
| WGSS 2013 | Introduction to Women’s Studies | 3 |
| WGSS 2023 | Introduction to LGBTQ Studies | 3 |
Creative Arts (3 semester credit hours)
Students must complete one of the following courses, for a total of 3 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| AHC 1113 | Art History: Prehistory-1350 (TCCN: ARTS 1303) | 3 |
| AHC 1123 | Art History: 1350-Present (TCCN: ARTS 1304) | 3 |
| ARC 1513 | Great Buildings and Cities of the World | 3 |
| ARC 2413 | Global History of Architecture and Urbanism: Prehistory to Medieval (TCCN: ARCH 1301) | 3 |
| ART 1103 | Introduction to Visual Arts (TCCN: ARTS 1301) | 3 |
| ART 1113 | Image Culture | 3 |
| BBL 2023 | Latino Cultural Expressions (TCCN: HUMA 1311) | 3 |
| CLA 2033 | Introduction to Classical Literature | 3 |
| DAN 2003 | Introduction to Dance (TCCN: DANC 2303) | 3 |
| HUM 2023 | Introduction to the Humanities I (TCCN: HUMA 1301) | 3 |
| HUM 2033 | Introduction to the Humanities II (TCCN: HUMA 1302) | 3 |
| HUM 2053 | History of Film (TCCN: HUMA 1315) | 3 |
| MAS 2023 | Latina/x/o Cultural Expressions (TCCN: HUMA 1311) | 3 |
| MUS 2243 | World Music in Society | 3 |
| MUS 2633 | American Roots Music (TCCN: MUSI 1310) | 3 |
| MUS 2653 | Music in Culture | 3 |
| MUS 2663 | History and Styles of Jazz (TCCN: MUSI 1310) | 3 |
| MUS 2673 | History and Styles of Popular Music (TCCN: MUSI 1310) | 3 |
| MUS 2683 | History and Styles of Western Art Music (TCCN: MUSI 1306) | 3 |
| MUS 2713 | History of Recorded Music | 3 |
| MUS 2733 | History of the American Musical Theater | 3 |
| MUS 2743 | Music and Film | 3 |
| PHI 2073 | Philosophy of Art | 3 |
American History (6 semester credit hours)
Students must complete two of the following courses, for a total of 6 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| HIS 1043 | United States History: Pre-Columbus to Civil War Era (TCCN: HIST 1301) | 3 |
| HIS 1053 | United States History: Civil War Era to Present (TCCN: HIST 1302) | 3 |
| HIS 2053 | Texas History (TCCN: HIST 2301) | 3 |
Government-Political Science (6 semester credit hours)
Students must complete two of the following courses, for a total of 6 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| POL 1013 | Introduction to American Politics (TCCN: GOVT 2305) | 3 |
| and one of the following two courses: | ||
| POL 1133 | Texas Politics and Society (TCCN: GOVT 2306) | 3 |
| POL 1213 | Civil Rights in Texas and America (TCCN: GOVT 2306) | 3 |
Social and Behavioral Sciences (3 semester credit hours)
Students must complete one of the following courses, for a total of 3 semester credit hours:
| Code | Title | Credit Hours |
|---|---|---|
| AMS 2043 | Approaches to American Culture | 3 |
| ANT 1013 | Introduction to Anthropology (TCCN: ANTH 2346) | 3 |
| ANT 2043 | Introduction to Archaeology (TCCN: ANTH 2302) | 3 |
| ANT 2053 | Introduction to Cultural Anthropology (TCCN: ANTH 2351) | 3 |
| BBL 2003 | Language, Culture, and Society (TCCN: ANTH 2351) | 3 |
| BBL 2243 | Bilingual Families, Communities, and Schools: National and Transnational Experiences (TCCN: ANTH 2351) | 3 |
| CRJ 1113 | The American Criminal Justice System (TCCN: CRIJ 1301) | 3 |
| ECO 2003 | Economic Principles and Issues (TCCN: ECON 1301) | 3 |
| ECO 2023 | Introductory Microeconomics (TCCN: ECON 2302) | 3 |
| EGR 1343 | The Impact of Modern Technologies on Society | 3 |
| ES 1003 | Survey Topics in Environmental Studies | 3 |
| GES 1013 | Fundamentals of Geography | 3 |
| GES 2623 | Human Geography: People, Place, Culture (TCCN: GEOG 1302) | 3 |
| HTH 2413 | Introduction to Community and Public Health | 3 |
| HTH 2513 | Personal Health (TCCN: PHED 1304) | 3 |
| IDS 2113 | Society and Social Issues | 3 |
| KIN 2123 | Exercise as Medicine (TCCN: KINE 1338) | 3 |
| NDRB 1033 | Drugs and Society (TCCN: PHED 1346) | 3 |
| PSY 1013 | Introduction to Psychology (TCCN: PSYC 2301) | 3 |
| REGS 2003 | Intersectional Approaches to Social Justice | 3 |
| SOC 1013 | Introduction to Sociology (TCCN: SOCI 1301) | 3 |
| SOC 2013 | Social Problems (TCCN: SOCI 1306) | 3 |
| SOC 2023 | Social Context of Drug Use (TCCN: SOCI 2340) | 3 |
| SWK 1013 | Introduction to Social Work | 3 |
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:
| Code | Title | Credit Hours |
|---|---|---|
| COM 2113 | Public Speaking (core component area 091, TCCN: SPCH 1315) | 3 |
| EGR 1403 | Technical Communication (core component area 091) | 3 |
| ENG 2413 | Technical Writing (core component area 091, TCCN: ENGL 2311) | 3 |
| PAD 1113 | Public Administration and Policy in American Society (core component area 097) | 3 |
| PHI 2043 | Introductory Logic (core component area 092, TCCN: PHIL 2303) | 3 |
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 Carlos Alvarez College of Business must complete the following Common Body of Knowledge (CBK) courses in addition to the Core Curriculum.
| Code | Title | Credit Hours |
|---|---|---|
| ACC 2013 | Principles of Accounting I | 3 |
| ACC 2033 | Principles of Accounting II | 3 |
| ECO 2013 | Introductory Macroeconomics | 3 |
| ECO 2023 | Introductory Microeconomics (satisfies Social and Behavioral Sciences Core Curriculum requirement) | 3 |
| FIN 3013 | Principles of Business Finance | 3 |
| GBA 2013 | Legal, Social and Ethical Issues in Business | 3 |
| IS 1403 | Business Information Systems Fluency | 3 |
| or IS 1413 | Excel for Business Information Systems | |
| IS 3003 | Principles of Information Systems for Management | 3 |
| MAT 1053 | Mathematics for Business (satisfies Mathematics Core Curriculum requirement; this course is not required for Actuarial Science majors) 1 | 3 |
| MAT 1133 | Calculus for Business (satisfies Mathematics or Component Area Option Core Curriculum requirement; Actuarial Science majors must take MAT 1213 in lieu of MAT 1133) | 3 |
| MGT 3003 | Business Communication and Professional Development | 3 |
| MGT 3013 | Introduction to Organization Theory, Behavior, and Management | 3 |
| MGT 4893 | Management Strategy (taken in semester of graduation) | 3 |
| MKT 3013 | Principles of Marketing | 3 |
| MS 1023 | Business Statistics with Computer Applications I (Actuarial Science majors must take STA 3003 in lieu of MS 1023) | 3 |
| MS 3043 | Business Statistics with Computer Applications II (Actuarial Science majors must take STA 3513 in lieu of MS 3043) | 3 |
| MS 3053 | Management Science and Operations Technology | 3 |
| Note: Students majoring in Actuarial Science, Economics, Finance, Operations and Supply Chain Management and Business Analytics are strongly encouraged to select IS 1413 Excel for Business Information Systems. IS 1413 is required for Accounting majors. | ||
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Students may elect to substitute MAT 1093 Precalculus for MAT 1053 Mathematics for Business. Students electing to take MAT 1093 will need to meet prerequisites or achieve satisfactory performance on a placement examination. Visit UTSA Testing Services for more information regarding math placement exams.
In addition to the Core Curriculum requirements and requirements from the Carlos Alvarez 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 the business math gateway course MAT 1053 (TCCN MATH 1324) or equivalent with a grade of "C-" or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping the course with a grade of “W” or by taking an equivalent course at another institution, will be required to change their major outside of business. Upon the second failed attempt students will be changed to undeclared and will not be eligible for any Bachelor of Business Administration (B.B.A) degree or a Bachelor of Arts in Economics degree.
| Code | Title | Credit Hours |
|---|---|---|
| MAT 1053 | Mathematics for Business | 3 |
Students pursuing the B.B.A. degree in Accounting must successfully complete ACC 3023 Intermediate Accounting I with a grade of "C-" or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping the course with a grade of “W” or by taking an equivalent course at another institution will be required to change their major outside of accounting.
| Code | Title | Credit Hours |
|---|---|---|
| ACC 3023 | Intermediate Accounting I | 3 |
Degree Requirements
| Code | Title | Credit Hours |
|---|---|---|
| A. Major Requirements | 30 | |
| Intermediate Accounting I | ||
| Intermediate Accounting II | ||
| Federal Income Taxation | ||
| Professional Issues and Topics in Accounting I | ||
| Professional Issues and Topics in Accounting II | ||
| Accounting Information Systems | ||
| Cost Analysis | ||
| Quantitative Analysis for Accountants | ||
| Principles of Auditing | ||
| Professional Issues and Topics in Accounting III | ||
| Contemporary Issues in Accounting Practice | ||
| Business Law for Accountants | ||
| B. Support Work 1 | 57 | |
| Business Common Body of Knowledge (51 SCH) (9 SCH Satisfy Core Curriculum Requirements) | ||
Option 1: Complete a Business Competency (6 semester credit hours in a competency) | ||
Option 2: Complete 6 semester credit hours of upper-division business electives | ||
| Total Credit Hours | 87 | |
- 1
Transfer students who complete IS 1403 (TCCN BCIS 1305) outside of UTSA may use this lower division course as support work.
Notes for students who intend to take the Certified Public Accountant (CPA) examination:
- 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, 505 East Huntland Drive, Suite 380, Austin, Texas, or call 512-305-7851, or visit their website at https://www.tsbpa.texas.gov/.
- 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.
- 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 | ||
|---|---|---|
| Fall | Credit Hours | |
| AIS 1233 | AIS: Business (core) | 3 |
| MAT 1053 | Mathematics for Business (core and CBK) 1 | 3 |
| WRC 1013 | Freshman Composition I (core) | 3 |
| American History (core) | 3 | |
| Life & Physical Sciences (core) | 3 | |
| Credit Hours | 15 | |
| Spring | ||
| ECO 2023 | Introductory Microeconomics (core and CBK) 1 | 3 |
| IS 1413 | Excel for Business Information Systems (CBK) | 3 |
| MAT 1133 | Calculus for Business (core and CBK) 1 | 3 |
| WRC 1023 | Freshman Composition II (core) | 3 |
| American History (core) | 3 | |
| Credit Hours | 15 | |
| Second Year | ||
| Fall | ||
| MS 1023 | Business Statistics with Computer Applications I (CBK) | 3 |
| ECO 2013 | Introductory Macroeconomics (CBK) | 3 |
| IS 3003 | Principles of Information Systems for Management (CBK) | 3 |
| ACC 2013 | Principles of Accounting I (CBK) | 3 |
| Language, Philosophy & Culture (core) | 3 | |
| Credit Hours | 15 | |
| Spring | ||
| ACC 2033 | Principles of Accounting II (CBK) | 3 |
| FIN 3013 | Principles of Business Finance (CBK) | 3 |
| GBA 2013 | Legal, Social and Ethical Issues in Business (core) | 3 |
| MS 3043 | Business Statistics with Computer Applications II (CBK) | 3 |
| MGT 3003 | Business Communication and Professional Development (CBK) | 3 |
| Credit Hours | 15 | |
| Third Year | ||
| Fall | ||
| ACC 3023 | Intermediate Accounting I (major) | 3 |
| ACC 3071 | Professional Issues and Topics in Accounting I (major) 2 | 1 |
| ACC 3113 | Accounting Information Systems (major) | 3 |
| MKT 3013 | Principles of Marketing (CBK) | 3 |
| MS 3053 | Management Science and Operations Technology (CBK) | 3 |
| Creative Arts (core) | 3 | |
| Credit Hours | 16 | |
| Spring | ||
| ACC 3033 | Intermediate Accounting II (major) | 3 |
| ACC 3081 | Professional Issues and Topics in Accounting II (major) | 1 |
| ACC 3123 | Cost Analysis (major) | 3 |
| ACC 3163 | Quantitative Analysis for Accountants (major) | 3 |
| MGT 3013 | Introduction to Organization Theory, Behavior, and Management (CBK) | 3 |
| Government-Political Science (core) | 3 | |
| Credit Hours | 16 | |
| Fourth Year | ||
| Fall | ||
| ACC 3043 | Federal Income Taxation (major) | 3 |
| ACC 4013 | Principles of Auditing (major) | 3 |
| ACC 4091 | Professional Issues and Topics in Accounting III (major) | 1 |
| BLW 3033 | Business Law for Accountants (major) | 3 |
| Life & Physical Sciences (core) | 3 | |
| Business upper-division elective or competency course (support work in major) | 3 | |
| Credit Hours | 16 | |
| Spring | ||
| ACC 4163 | Contemporary Issues in Accounting Practice (major) | 3 |
| MGT 4893 | Management Strategy (CBK) | 3 |
| Business upper-division elective or competency course (support work in major) | 3 | |
| Government-Political Science (core) | 3 | |
| Credit Hours | 12 | |
| Total Credit Hours | 120 | |
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Carlos Alvarez College of Business students should take MAT 1053, MAT 1133, and ECO 2023 to satisfy both Core Curriculum and CBK requirements.
- 2
Concurrent enrollment with ACC 3023 Intermediate Accounting I is required to take this course.
Accelerated Program in Accounting
The Accelerated Program in Accounting (APA) is a 4/1 degree program allowing current UTSA accounting undergraduates a seamless process for obtaining their B.B.A in Accounting and Master of Accountancy (MACY). Undergraduate accounting majors should apply for admission to the program during the second semester of their junior year (after completing ACC 3023 Intermediate Accounting I) with the MACY’s graduate advisor of record (GAR). Once a student is admitted to APA, the student receives program advising from the department as well as a seamless transition, including auto-admission, from their undergraduate to graduate program. For a student to be considered in good standing as an APA student, the student must maintain a 3.0 overall and 3.0 upper-division accounting grade point average. Students admitted into the APA will be classified as undergraduates until they have completed 120 semester credit hours of coursework and are eligible for graduation with their B.B.A in Accounting. Once an APA student has achieved the above milestones and continues to be good standing, the APA student applies to the MACY program through the graduate school website and is auto-admitted into the program.
APA Admission Criteria: To be admitted to the APA, students must meet the following criteria:
- Be a declared major in accounting.
- Have an overall grade point average of 3.0 and a grade point average of 3.0 in accounting courses taken.
- Have completed a minimum of 6 hours of upper-division undergraduate accounting courses, including ACC 3023 Intermediate Accounting I.
MACY Admission Criteria: To be admitted to the MACY Program from the APA, students must meet the following criteria:
- Be in good standing with the university.
- Complete the application form and pay the application fee.
- Have an overall grade point average of 3.0 and an upper-division accounting grade point average of 3.0 in the semester of graduation.
- Have an acceptable score on the GMAT. Students with an overall GPA of 3.0 and an upper-division accounting grade point average of 3.30 will receive a VIP-admission and will not be required to submit GMAT scores.
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 Carlos Alvarez College of Business. Generally offered: Fall, Spring. Course Fees: BISP $10; BTSI $15.41; DL01 $75; LRB1 $15.41.
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. Course Fees: BISP $10; BTSI $15.41; DL01 $75; LRB1 $15.41.
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. Course Fees: BISP $10; BTSI $15.41; DL01 $75; LRB1 $15.41.
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 Carlos Alvarez 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. This course has Differential Tuition. Course fee: DL01 $75.
ACC 3033. Intermediate Accounting II. (3-0) 3 Credit Hours.
Prerequisites: A grade of "C-" or better in ACC 3023 and declared accounting major.
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. This course has Differential Tuition. Course fee: DL01 $75.
ACC 3043. Federal Income Taxation. (3-0) 3 Credit Hours.
Prerequisite: A grade of "C-" or better in ACC 3023 or ACC 3053 and declared major in Carlos Alvarez 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. This course has Differential Tuition. Course Fee: DL01 $75.
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. This course has Differential Tuition. Course fee: DL01 $75.
ACC 3071. Professional Issues and Topics in Accounting I. (1-0) 1 Credit Hour.
Prerequisite: A grade of "C-" or better in ACC 2013 and ACC 2033 and completion of or concurrent enrollment in ACC 3023. A study of accounting practice, professionalism, certification, deportment, research, discussion, writing, and presentation. Will apply to a bachelor’s degree. Will not count toward hours required to qualify for the CPA examination. This course has Differential Tuition.
ACC 3081. Professional Issues and Topics in Accounting II. (1-0) 1 Credit Hour.
Prerequisite: A grade of "C-" or better in ACC 3071. An advanced study of accounting practice, professionalism, certification, deportment, research, discussion, writing, and presentation. Will apply to a bachelor’s degree. Will not count toward hours required to qualify for the CPA examination. This course has Differential Tuition.
ACC 3113. Accounting Information Systems. (3-0) 3 Credit Hours.
Prerequisite: A grade of "C-" or better in ACC 2033, and Microsoft Office Specialist Certification in Excel or a grade of "C-" or better in either IS 3003 or IS 1413, and declared accounting major. 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. This course has Differential Tuition. Course Fee: DL01 $75.
ACC 3123. Cost Analysis. (3-0) 3 Credit Hours.
Prerequisites: A grade of "C-" or better in ACC 2033 and declared accounting major.
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. This course has Differential Tuition. Course fee: DL01 $75.
ACC 3163. Quantitative Analysis for Accountants. (3-0) 3 Credit Hours.
Prerequisite: ACC 3113 with a grade of "C-" or better and declared accounting major or approval of Department Chair and Dean of the Carlos Alvarez College of Business. This course will provide a hands-on introduction to data analysis, summarizing and reporting tools, and data manipulation and search functions used by accountants. This is an application-oriented course that will provide students with a knowledge of the most commonly used techniques to successfully analyze, interpret, forecast, and present accounting data for improved decision making. Big data analysis will also be covered. This course may not be repeated for credit. Generally offered: Fall, Spring, and Summer. This course has Differential Tuition. Course Fee: DL01 $75.
ACC 4013. Principles of Auditing. (3-0) 3 Credit Hours.
Prerequisite: A grade of "C-" or better in both ACC 3033 and ACC 3113, and declared accounting major. A study of the topic of auditing oriented primarily toward 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. This course has Differential Tuition. Course Fee: DL01 $75.
ACC 4091. Professional Issues and Topics in Accounting III. (1-0) 1 Credit Hour.
Prerequisites: A grade of “C-“ or better in ACC 3081.
An applied study of accounting practice, professionalism, certification, deportment, research, discussion, writing, and presentation. Will apply to a bachelor’s degree. Will not count toward hours required to qualify for the CPA examination. This course has Differential Tuition.
ACC 4163. Contemporary Issues in Accounting Practice. (3-0) 3 Credit Hours.
Prerequisite: A grade of "C-" or better in ACC 3033 and ACC 3043, and a declared accounting major. A study of contemporary accounting topics and professional accounting research using the Accounting Standards Codification. Generally offered: Fall, Spring, Summer. This course has Differential Tuition.
ACC 4911. Independent Study. (0-0) 1 Credit Hour.
Prerequisite: A 3.0 Carlos Alvarez College of Business grade point average and permission in writing from the instructor, the Department Chair, and the Dean of the Carlos Alvarez College of Business. 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. This course has Differential Tuition. Course Fee: BISP $10; BTSI $15.41.
ACC 4913. Independent Study. (0-0) 3 Credit Hours.
Prerequisite: A 3.0 Carlos Alvarez College of Business grade point average, and permission in writing from the instructor, the Department Chair, and the Dean of the Carlos Alvarez College of Business. 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. This course has Differential Tuition.
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 Carlos Alvarez 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. A written report is required. 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. This course has Differential Tuition.
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. This course has Differential Tuition. Course Fee: DL01 $75.
Business Law (BLW) Courses
BLW 3013. Business Law for Small Business Owners. (3-0) 3 Credit Hours.
This course provides a practical understanding of the legal aspects of managing and/or owning a business. Topics may include how to legally structure your business, licenses and permits, selecting insurance, hiring and terminating employees, independent contractors, negotiating leases, contracts, raising money, and buying a business. (Same as BLW 3033. Credit cannot be earned for both BLW 3013 and BLW 3033.) Generally offered: Fall, Spring, Summer. This course has Differential Tuition. Course fee: DL01 $75.
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. This course has Differential Tuition. Course Fee: BISP $10; BTSI $15.41; LRB1 $15.41.
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. (For Accounting students, BLW 3013 and BLW 3023 cannot be taken as a substitution for BLW 3033. Credit can only be earned for BLW 3033.) Generally offered: Fall, Spring, Summer. This course has Differential Tuition. Course Fee: DL01 $75.
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. This course has Differential Tuition. Course Fee: DL01 $75.