Accounting and Finance

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

Faculty
Jeff Campbell, Instructor
Curtis E. Clements, Associate Professor
William E. Fowler, Associate Professor
John D. Neill, Professor
David Perkins, Professor
Terry Pope, Professor
DeeAnn Shepherd, Instructor
Jonathan Stewart, Professor
Scott Stovall, Associate Professor
Paul Wertheim, Professor

Majors: Accounting (BBA) 

               Financial Management (BBA)

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 REQUIREMENTS  

Please see the University Requirements section of this catalog.

 
BUSINESS FOUNDATIONS  

Business

    ACCT 210 Financial Accounting  

    BUSA 120 Introduction to Business 

    ECON 260 Macroeconomics  

    ECON 261 Microeconomics  

    FIN 310 Financial Management  

    IS 322 Business Statistics  

    MGMT 330 Management and Organizational Behavior  

    MGMT 331 Operations Management  

    MGMT 439 Strategic Management (writing-intensive course)  

    MKTG 320 Principles of Marketing  

    Choose one: BUSA 419, FIN 419, MKTG 419  

Mathematics

    MATH 130, 131, 185, or 186 

TOTAL  

1Hours (in parenthesis) may also fulfill university requirements
and are not included in total major hours

 

3

3

(3)1

3

3

3

3

3

3

3

3

 

(3)1

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 324 Accounting Information Systems 

    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)  

English

    ENGL 326 Business and Professional Writing  

TOTAL  

 

3

3

3

3

3

3

3

3

3

6

 

3

36

ELECTIVES  

Minimum  

6

TOTAL MAJOR HOURS

72

OTHER GRADUATION REQUIREMENTS  

Minimum grade in each business course  

Minimum GPA for graduation  

Minimum advanced hours  

Minimum total hours  

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

C

2.50

33

128

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FINANCIAL MANAGEMENT (BBA)    

BBA: FINANCIAL MANAGEMENT DEGREE PLAN (FIN)  
UNIVERSITY REQUIREMENTS  

Please see the University Requirements section of this catalog.

 
BUSINESS FOUNDATIONS  

Business

    ACCT 210 Financial Accounting  

    BUSA 120 Introduction to Business 

    ECON 260 Macroeconomics  

    ECON 261 Microeconomics  

    FIN 310 Financial Management  

    IS 322 Business Statistics  

    MGMT 330 Management and Organizational Behavior  

    MGMT 331 Operations Management  

    MGMT 439 Strategic Management (writing-intensive course)  

    MKTG 320 Principles of Marketing  

    Choose one: BUSA 419, FIN 419, MKTG 419  

Mathematics

    MATH 130, 131, 185, or 186 

TOTAL  

1Hours (in parenthesis) may also fulfill university requirements 

and are not included in total major hours

 

3

3

(3)1

3

3

3

3

3

3

3

3

 

(3)1

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  

    IS 324 Management Information Systems or

         ACCT 324 Accounting Information Systems 

    Choose one: BLAW 363, 460 or 461  

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

English

    ENGL 326 Business and Professional Writing  

TOTAL  

 

 

3

3

3

3

3

3

 

3

3

9

 

3

36

ELECTIVES  

Minimum  

6

TOTAL MAJOR HOURS

72

OTHER GRADUATION REQUIREMENTS  

Minimum grade in each business course  

Minimum GPA for graduation  

Minimum advanced hours  

Minimum total hours  

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

C

2.50

33

128

 

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.

 

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