Accounting and Finance

Contact Information
William Fowler, Chair
ACU Box 29305
Abilene, Texas 79699-9305
Mabee Business Building, Room 171

 

Phone: 325-674-2080
Fax: 325-674-2564
Email: bill.fowler@coba.acu.edu
Web: www.acu.edu/coba

 

 

Majors:Accounting (BBA)
             Financial Management (BBA)

 

 

Faculty
Curtis E. Clements, Assistant Professor
William E. Fowler, Associate Professor
Jack A. Griggs, Professor
John D. Neill, Professor
David Perkins, Professor
Terry Pope, Professor
Jonathan Stewart, Professor
Scott Stovall, Associate Professor
Paul Wertheim, Professor

 

Course Descriptions
Please see the Course Descriptions section of this catalog. Courses offered by the
Department of Accounting and Finance include those with the following designations: ACCT, FIN, MACC.



 

Introduction

The Department of Accounting and Finance offers the Bachelor of Business Administration degree in accounting and in financial management.

The Master of Accountancy degree is available as a separate graduate degree or as part of the Integrated BBA/MAcc degree as described below. See the Graduate School section of this catalog for information on the Master of Accountancy degree.

Integrated Plan – Accounting (BBA) and Master of Accountancy (MAcc)
Students planning to enter the Master of Accountancy program may choose to apply for entry into the Integrated Plan. The Integrated Plan allows students to take a limited number of MAcc courses during their senior year and eliminates the 6 hours of accounting or finance electives from the BBA degree requirements. Students must complete all other BBA requirements of the accounting degree and also must complete the 30 hours of the MAcc degree. The Integrated Plan requires 152 hours of course work and satisfies the 150-hour regulations for students wanting to take the Uniform CPA exam.

Students should take note of the following provisions of the Integrated Plan:

          1. Entry into the plan is by application and must be approved by the department chair and
              the graduate dean.

          2. A student’s BBA degree will not be awarded until satisfactory completion of 15 hours in
              the MAcc program.

          3. A student in the plan may participate in undergraduate commencement exercises during
              the semester in which all BBA requirements other than the 6 hours of accounting and
              finance electives are fulfilled.

Study Abroad Expectations

All students are encouraged to participate in ACU’s Study Abroad program. Classes offered at Study Abroad sites vary depending on the site. Academic advisors can assist students in planning ahead for their Study Abroad experience and should be consulted during the freshman year.

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Bachelor of Business Administration (BBA)

Admission Requirements
Before being admitted to a business program, a student must satisfy the requirements listed in the College of Business Administration Admission Requirements section of this catalog.

 

ACCOUNTING (BBA)

BBA: ACCOUNTING DEGREE PLAN (ACCT)

______________________________________________________________________

UNIVERSITY CORE
Bible

     BIBL 101 Life and Teachings of Jesus ....................................................................

     BIBL 102 Acts-Revelation .....................................................................................

     BIBL 211 Message of the Old Testament ................................................................

     BIBL 212 Christianity in Culture ............................................................................

     Advanced Bible ...................................................................................................

3

3

3

3

3

English

     ENGL 111 Composition and Rhetoric .....................................................................

     Sophomore Literature .........................................................................................

3

3

Speech
     COMS 111 Fundamentals of Communication ..........................................................3
History
     HIST 100-299 .....................................................................................................3
Science

     Choose from (must include two different fields): biology, chemistry, geology

           physicsAENV 130, ANSC 111ANSC 235, ENVR 112NUTR 120 .......................


6
Mathematics
     MATH 130 Finite Math for Applications ...................................................................3
Exercise Science
     EXSC 100 + 3 activities .......................................................................................4
University Seminar
     UNIV 100 ...........................................................................................................1
TOTAL UNIVERSITY CORE ......................................................................................41
BBA DEGREE CORE
English

     ENGL 112 Composition and Literature ...................................................................

     ENGL 326 Business and Professional Writing ..........................................................

3

3

Social Sciences/Humanities

     Choose one: POLS 221, 225 or 226 ......................................................................

     ECON 260 Macroeconomics ..................................................................................

     ECON 261 Microeconomics ...................................................................................

     Choose one: anthropology, geography, history, philosophy, psychology
          (also EDUC 221), sociology .............................................................................

3

3

3

 

3

Fine Arts
     Choose one: ART 101, MUSM 230, MUSM 231, MUSM 232, MUSM 233
                        THEA 220 or THEA 250 .....................................................................

3
TOTAL BBA CORE ...................................................................................................21
BUSINESS CORE
Business

     ACCT 210 Financial Accounting .............................................................................

     ACCT 324 Accounting Information Systems ...........................................................
     FIN 310 Financial Management .............................................................................

     IS 322 Business Statistics ...................................................................................

     MGMT 120 Introduction to Business and Technology ...............................................

     MGMT 330 Management and Organizational Behavior .............................................

     MGMT 331 Production and Process Management .....................................................

     MGMT 439 Strategic Management (writing-intensive course) ....................................

     MKTG 340 Principles of Marketing .........................................................................

     Choose one: BUSA 419 or FIN 419 or MKTG 419 ....................................................

3

3

3

3

3

3

3

3

3

3

TOTAL ....................................................................................................................30
MAJOR REQUIREMENTS
Accounting

     ACCT 302 Cost Accounting I ................................................................................

     ACCT 304 Income Tax I ......................................................................................

     ACCT 310 Intermediate Accounting I ....................................................................

     ACCT 311 Intermediate Accounting II ...................................................................

     ACCT 405 Fundamentals of Auditing .....................................................................

     ACCT 410 Advanced Accounting I .........................................................................

     BLAW 460 Business Law I ....................................................................................

     BLAW 461 Business Law II ...................................................................................

     Choose two courses: Advanced ACCT and/or FIN (300-499) ...................................

3

3

3

3

3

3

3

3

6

TOTAL ....................................................................................................................30
ELECTIVES
     Minimum ............................................................................................................6
OTHER GRADUATION REQUIREMENTS

     Minimum grade in each business course ................................................................

     Minimum GPA for graduation ................................................................................

     Minimum advanced hours ....................................................................................

     Minimum total hours ............................................................................................

C

2.00

33

128

Courses numbered 0** do not count in minimum hours required for degree.



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FINANCIAL MANAGEMENT (BBA)

BBA: FINANCIAL MANAGEMENT DEGREE PLAN (FIN)

______________________________________________________________________

UNIVERSITY CORE
Bible

     BIBL 101 Life and Teachings of Jesus ....................................................................

     BIBL 102 Acts-Revelation .....................................................................................

     BIBL 211 Message of the Old Testament ................................................................

     BIBL 212 Christianity in Culture ............................................................................

     Advanced Bible ...................................................................................................

3

3

3

3

3

English

     ENGL 111 Composition and Rhetoric .....................................................................

     Sophomore Literature...........................................................................................

3

3

Speech
     COMS 111 Fundamentals of Communication ..........................................................3
History
     HIST 100-299 .....................................................................................................3
Science

     Choose from (must include two different fields): biology, chemistry, geology

           physicsAENV 130, ANSC 111ANSC 235, ENVR 112NUTR 120 .......................


6
Mathematics
     MATH 130 Finite Math for Applications ...................................................................3
Exercise Science
     EXSC 100 + 3 activities .......................................................................................4
University Seminar
     UNIV 100 ...........................................................................................................1
TOTAL UNIVERSITY CORE ......................................................................................41
BBA DEGREE CORE
English

     ENGL 112 Composition and Literature ...................................................................

     ENGL 326 Business and Professional Writing ..........................................................

3

3

Social Sciences/Humanities

     Choose one: POLS 221, 225 or 226 ......................................................................

     ECON 260 Macroeconomics ..................................................................................

     ECON 261 Microeconomics ...................................................................................

     Choose one: anthropology, geography, history, philosophy, psychology
          (also EDUC 221), sociology .............................................................................

3

3

3

 

3

Fine Arts
     Choose one: ART 101, MUSM 230, MUSM 231, MUSM 232, MUSM 233
                        THEA 220 or THEA 250 .....................................................................

3
TOTAL BBA CORE ...................................................................................................21
BUSINESS CORE
Business

     ACCT 210 Financial Accounting .............................................................................

     ACCT 324 Accounting Information Systems or

          IS 324 Management Information Systems ........................................................

     FIN 310 Financial Management .............................................................................

     IS 322 Business Statistics ....................................................................................

     MGMT 120 Introduction to Business and Technology ...............................................

     MGMT 330 Management and Organizational Behavior .............................................

     MGMT 331 Production and Process Management .....................................................

     MGMT 439 Strategic Management (writing-intensive course) ....................................

     MKTG 340 Principles of Marketing .........................................................................

     Choose one: BUSA 419 or FIN 419 or MKTG 419 ....................................................

3

3

3

3

3

3

3

3

3

TOTAL ....................................................................................................................30
MAJOR REQUIREMENTS
Financial Management

     ACCT 211 Managerial Accounting or
          ACCT 302 Cost Accounting I ...........................................................................

     ACCT 310 Intermediate Accounting I ....................................................................

     ACCT 311 Intermediate Accounting II ...................................................................

     FIN 311 Money and Banking .................................................................................
     FIN 411 Principles of Investment ..........................................................................

     FIN 412 Financial Theory and Practice ...................................................................

     Choose one: BLAW 363, 460 or 461 ......................................................................

     Choose three courses: Advanced ACCT and/or FIN (300-499) .................................

 

3

3

3

3
3

3

3

9

TOTAL ....................................................................................................................30
ELECTIVES
     Minimum ............................................................................................................6
OTHER GRADUATION REQUIREMENTS

     Minimum grade in each business course ................................................................

     Minimum GPA for graduation ................................................................................

     Minimum advanced hours ....................................................................................

     Minimum total hours ............................................................................................

C

2.00

33

128

Courses numbered 0** do not count in minimum hours required for degree.



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