BBA in Accounting
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The Department of Accounting at The University of Texas at El Paso shares with the University its fundamental mission to provide the highest quality education to citizens of El Paso and the West Texas region. The Bachelor of Business Administration-Accounting (BBA-Accounting) is designed as an in-depth study of the basic topics of accounting and intends to provide students the knowledge and skills necessary for entry into accounting positions in public, private, and governmental or other not-for-profit organizations, as well as the educational background necessary for entry into a graduate program. The BBA-Accounting concentration and the Master of Accountancy degrees are accredited by the Association to Advance Collegiate Schools of Business (AACSB International). The BBA-Accounting concentration does not provide the total number of hours of coursework necessary to academically qualify a candidate for the Uniform CPA Examination in the State of Texas.
Bachelor of Business Administration (BBA)
The College of Business Administration, with departments of Accounting and Information Systems, Economics and Finance, and Marketing and Management, offers a BBA degree with the following majors: Accounting; Information Systems; International Business; Economics; Finance with concentrations available in General Finance, Financial Analyst, Risk Management, and Commercial Banking; General Business with concentrations in General Business and Secondary Education; Management with concentrations available in Entrepreneurship, General Management and Human Resource Management; Marketing; and Operations and Supply Chain Management.
Policies Concerning Admission to and Completion of BBA Degree Programs
- Students entering the College of Business Administration will be designated as (CBUS) until they have sufficient competency in English and Mathematics (completed RWS 1301 or higher and MATH 1320 or higher).
- Students meeting the College admissions requirements will be designated as General Business (GENB) and must file a degree plan in the Office of the Dean.
- Admission to another major option program is limited to those students who meet the following requirements:
- Completion of the Non-Business Foundation Requirements and the Business Foundation Requirements as described in the Undergraduate Course of Study for the Bachelor of Business Administration.
- Completion of the following courses (or their equivalent) with a minimum grade of C:
Course List Code Title Hours ACCT 2301 Principles of Accounting I 3 ACCT 2302 Principles of Accounting II 3 ECON 2304 Principles of Economics 3 MATH 2301 Math for Social Sciences II 3 QMB 2301 Fundamentals of Bus Statistics 3 - An overall GPA of 2.0 or greater in all hours attempted.
- Upon completion of requirements in item 2, the student will be admitted to one of the specialty major option programs offered by the College of Business Administration. Upon admission, the major code will be changed from General Business (GENB) to the major option code for the program.
- Concurrent enrollment in lower-division courses in item 3-b and upper-division business courses is allowed only once upon written permission of the Office of the Dean.
- Freshman and sophomore level courses can be repeated once and the latter grade substituted for a previous grade in the student's grade point average (GPA) calculation. Grades and attempted hours for other repeated courses will be used in computing the GPA.
- Only those transfer credits with a grade of C or better will be accepted for credit toward the BBA degree. Courses taken at two-year institutions or as a requirement for a two-year degree are accepted by the College of Business Administration as transfer credits for lower-division courses only. Courses taken at four-year accredited institutions and designated as lower-division courses can be accepted as upper-division credits if the course is taught at the upper-division level at UTEP and has received additional validation from the Office of the Dean. Transfer credit for upper-division business administration courses is restricted to AACSB-accredited curricula. Transfer credit for courses from institutions outside the United States will be evaluated independently. The applicability of transfer credits to the degree plan is determined by the Office of the Dean.
- To complete the degree, a student must comply with the following:
- Complete the required course of study as outlined below.
- Follow University academic regulations as stated elsewhere in this catalog.
- Earn a 2.0 GPA in all courses attempted within the College of Business Administration.
Note: Accounting majors must also earn a 2.0 or better GPA average in ACCT 3321 and accounting courses listed in the Accounting Option Requirement.
- A graduating senior must file an application for the degree with the Office of the Dean before the semester of graduation. Students are responsible for setting an appointment to clear for graduation during announced times.
- Students working toward the BBA degree cannot enroll on a pass/fail basis in any course taught in the College of Business Administration.
- Six of the last 30 hours needed to complete the BBA degree can be taken at another university; however, the student must receive written approval from the Office of the Dean before enrolling at the other institution.
- MGMT 4300 Strategic Management, may be taken only during the semester or summer term in which the degree is to be conferred. Approval of the undergraduate advisor is required for enrollment in this course.
- Non-BBA students wishing to take upper-division business courses must be advised in the College of Business Administration, Room 104. Students wishing to take upper-division courses must have junior standing (60 credit hours) and a 2.0 cumulative GPA and must have completed the stated prerequisites for the course.
- Students must complete 50 percent or more of their College of Business Administration credit hours at UTEP.
- Students can pursue more than one major option by completing all requirements, including Major Option Requirements, for all major options selected.
Marketable Skills
Graduates in accounting typically pursue career paths in public accounting (tax and audit as well as other advisory services). Accounting graduates also pursue careers in management accounting, internal audit, finance and other general business careers.
- Critical thinking: Analyze and evaluate issues in order to solve problems and develop informed opinions
- Problem-solving: Find solutions to difficult or complex issues
- Teamwork: Participate as an effective, efficient member of a group in order to meet a common goal
Students will also gain a basic understanding of accounting principles, and be able to prepare to pursue a CPA or other accounting certification.
Degree Plan
Required Credits: 120
| Code | Title | Hours |
|---|---|---|
| Business Designated Core (All courses require a C or better.) | ||
| Complete the Business Designated Core requirements. | ||
| University Core Curriculum | ||
| Complete the University Core Curriculum requirements. | 42 | |
| Business Foundation (All courses require a C or better.) | ||
| Required Courses: | ||
| ACCT 2301 | Principles of Accounting I | 3 |
| ACCT 2302 | Principles of Accounting II | 3 |
| ECON 2304 | Principles of Economics | 3 |
| QMB 2301 | Fundamentals of Bus Statistics | 3 |
| Math Elective: | ||
| MATH 2301 | Math for Social Sciences II | 3 |
| or MATH 1411 | Calculus I | |
| Business Core | ||
| Required Courses: | ||
| ACCT 3321 | Intermediate Accounting I C | 3 |
| BLAW 3301 | Legal Environment of Business | 3 |
| BUSN 3304 | Global Business Environment | 3 |
| or BUSN 3305 | Global Busn Environ-Study Away | |
| FIN 3310 | Business Finance | 3 |
| MGMT 3303 | Intro-Mgmt/Organizational Beha | 3 |
| MGMT 4300 | Strategic Management | 3 |
| MKT 3300 | Principles of Marketing | 3 |
| OSCM 3321 | Production/Operations Mgmt | 3 |
| QMB 3350 | Business Analytics | 3 |
| or QMB 3301 | Quantitative Methods in Bus | |
| Accounting Major | ||
| Required Courses: | ||
| ACCT 3320 | Accounting Systems | 3 |
| ACCT 3322 | Intermediate Accounting II | 3 |
| ACCT 3323 | Cost Accounting | 3 |
| ACCT 3327 | Fed Income Tax - Individuals | 3 |
| ACCT 4304 | Auditing Principles/Procedures | 3 |
| CIS 3325 | Adv Microcomp Bus Applications | 3 |
| Select two of the following: | ||
| ACCT 4315 | Acct Res. and Communication | 3 |
| ACCT 4335 | Business Intelligence | 3 |
| ACCT 4345 | Financial Statement Analysis | 3 |
| ACCT 4396 | Internship | 3 |
| ACCT 4398 | Independent Study in Acct | 3 |
| ACCT 4399 | Current Concepts in Accounting | 3 |
| BLAW 4391 | Business Law | 3 |
| CIS 3350 | Systems Analysis and Design | 3 |
| CIS 4330 | Expert Sys & Decision Sup Sys | 3 |
| CIS 4365 | Database Management | 3 |
| CIS 4370 | Business Data Communications | 3 |
| FIN 4318 | Fin Anal of Firm & Valuation | 3 |
| MGMT 3311 | Intro to Human Resource Mgmt | 3 |
| Select a twelve-hour business minor or certificate | ||
| Total Hours | 120 | |
| C | Course requires a C or better. |
Business Designated Core
Although the UTEP choice is larger, these choices satisfy the requirements of both the core and the major.
All courses listed within this degree require a grade of C or better for successful completion.
| Code | Title | Hours |
|---|---|---|
| Mathematics | ||
| Select one of the following: | ||
| Calculus I | ||
| Math for Social Sciences I | ||
| Precalculus | ||
| Behavioral and Social Sciences | ||
| Required: | ||
| ECON 2303 | Principles of Economics | 3 |
| The following additional courses are also recommended: | ||
| Business/Profession Comm | ||
| Math for Social Sciences I | ||
| Ethics | ||
University Core Curriculum
NOTE: The department may make specific suggestions for courses which are most applicable towards your major.
Psychology and Criminal Justice majors and minors are required to take MATH 1320 Math for Social Sciences I or a higher level Calculus course.
Business majors are required to take MATH 1320 Math for Social Sciences I or a higher level Calculus course.
NOTE: All courses require a C or better
Communication (six hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the communication component is to enable the student to communicate effectively in clear and correct prose or orally in a style appropriate to the subject, occasion, and audience. | ||
| Select six hours of the following: | 6 | |
| For students whose secondary education was in English: | ||
| Written and Oral Communication | ||
| Writing About Literature | ||
| Rhetoric & Composition I | ||
| Rhetoric & Composition 2 | ||
| Rhetoric, Composition & Comm | ||
| For students whose secondary education was not in English: | ||
| ESOL 1311 | Expos Engl Compos-Spkr Esl | 3 |
| ESOL 1312 | Res & Crit Writng Spkr Esl | 3 |
| Total Hours | 12 | |
American History (six hours)
| Code | Title | Hours |
|---|---|---|
| The objectives of the history component are to expand students’ knowledge of the origin and history of the U.S., their comprehension of the past and current role of the U.S. in the world, and their ability to critically evaluate and analyze historical evidence. U.S. history courses (three hours must be Texas history) include: | ||
| HIST 1301 | History of U.S. to 1865 | 3 |
| HIST 1302 | History of U.S. Since 1865 | 3 |
| Total Hours | 6 | |
Language, Philosophy & Culture (three hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the humanities component is to expand students' knowledge of the human condition and human cultures, especially in relation to behaviors, ideas, and values expressed in works of human imagination and thought. Through study in disciplines such as literature and philosophy, students engage in critical analysis and develop an appreciation of the humanities as fundamental to the health and survival of any society. | ||
| Select one of the following: | 3 | |
| English Literature | ||
| English Literature | ||
| Intro to American Fiction | ||
| Intro to American Drama | ||
| Intro to American Poetry | ||
| Making of the "Other" Americas | ||
| World History to 1500 | ||
| World History Since 1500 | ||
| Introduction to Philosophy | ||
| Ethics | ||
| Introduct to Religious Studies | ||
| Seeing & Naming: Conversations | ||
| Introduction to Womens Studies | ||
| Global Feminisms | ||
| Total Hours | 3 | |
Mathematics (three hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the mathematics component is to develop a quantitatively literate college graduate. Every college graduate should be able to apply basic mathematical tools in the solution of real-world problems. | ||
| Select one of the following: | 3 | |
| College Algebra | ||
| Trigonometry and Conics | ||
| Math in the Modern World | ||
| Math for Social Sciences I | ||
| Calculus I | ||
| Precalculus 1,2 | ||
| Math for Social Sciences II | ||
| Statistical Literacy | ||
| Elementary Statistical Methods | ||
| 1 A higher-level course in the calculus sequence can be substituted. | ||
| 2 TCCN MATH 1314 will also satisfy this requirement. | ||
| Total Hours | 3 | |
Life & Physical Sciences (six hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the study of the natural sciences is to enable the student to understand, construct, and evaluate relationships in the natural sciences, and to enable the student to understand the bases for building and testing theories. The courses listed are for non-majors; the major courses in the discipline can be substituted for the non-major sequence. A minimum of two semesters of lecture and one semester of laboratory associated with one of the courses, or two semesters of combined (3 credit) lecture-laboratory courses (Only six hours apply toward the required 42.): | ||
| Select one of the following: | 1-4 | |
| Astronomy Lab I | ||
| Elem Astronomy-Solar System | ||
| Elem Astr Stars & Galaxies | ||
| Introductory Biology Lab | ||
| Human Biology Laboratory | ||
| Topics in Study of Life I | ||
| Organismal Biology Laboratory | ||
| Introductory Biology | ||
| Human Biology | ||
| General Biology | ||
| Organismal Biology | ||
| Human Anat/Physio Lab I | ||
| Human Anat/Physio Lab II | ||
| Human Anat/Physiology I | ||
| Human Anat/Physiology II | ||
| Laboratory for CHEM 1305 | ||
| Laboratory for CHEM 1306 | ||
| Intro General Chemistry Lab | ||
| Intro Organic & Biochem Lab | ||
| General Chemistry | ||
| General Chemistry | ||
| Intro to General Chemistry | ||
| Intro Organic & Biochemistry | ||
| Environmental Sci. Lab | ||
| Non-major Lab for ESCI 1301 | ||
| Intro to Environment Science 2 | ||
| Intro to Environmental Sci | ||
| Laboratory for GEOG 1306 | ||
| Physical Geography | ||
| Lab for GEOL 1313 | ||
| Lab for GEOL 1314 | ||
| Principles of Earth Sci - Lab | ||
| Laboratory for Geology 1212 | ||
| Principles of Earth Sciences | ||
| Principles of Earth Science | ||
| The Blue Planet | ||
| Natural Hazards | ||
| Intro to Physical Geology | ||
| Intro to Historical Geol | ||
| Fundamentals of Nutrition | ||
| Wellness Dynamics | ||
| Microorganisms and Disease | ||
| General Physics I | ||
| General Physics II | ||
| Introductory Mechanics | ||
| Introductory Electromagnetism | ||
| Total Hours | 1-4 | |
Political Science (six hours)
| Code | Title | Hours |
|---|---|---|
| The objectives of the political science component are to expand students’ knowledge of the origin and evolution of the U.S. and Texas political systems, focusing on the growth of political institutions, and on the constitutions of Texas and the United States; and to enhance their understanding of federalism, states rights, and individual civil liberties, rights, and responsibilities. | ||
| Required Courses: | ||
| POLS 2310 | Introduction to Politics | 3 |
| POLS 2311 | American Gover & Politics | 3 |
| Total Hours | 6 | |
Social and Behavioral Sciences (three hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the social and behavioral science component is to increase students' knowledge of how social and behavioral scientists discover, describe, and explain the behaviors and interactions among individuals, groups, institutions, events, and ideas. Such knowledge will better equip students to understand themselves and the roles they play in addressing the issues facing humanity. | ||
| Select one of the following: | 3 | |
| Intro-Phys Anth/Archeolog | ||
| Intro-Cultural Anthropology | ||
| Cultural Geography | ||
| Intro to Linguistics | ||
| Econ for Engrs & Scientists | ||
| Interpersonal Communication | ||
| Mass Media and Society | ||
| Principles of Economics | ||
| Principles of Economics | ||
| Introduction to Ed Psychology | ||
| Action Research in Classrooms | ||
| Introduction to Linguistics | ||
| Cultural Geography | ||
| An Intro. to Linguistics | ||
| Lang. Inside & Out: Sel Topics | ||
| Introduction to Psychology | ||
| Introduction to Sociology | ||
| Cultural Geography | ||
| Total Hours | 3 | |
Creative Arts (three hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the visual and performing arts component is to expand students' knowledge and appreciation of the human imagination as expressed through works of visual art, dance, music, theatre and film. Through study in these disciplines, students will form aesthetic judgments and develop an appreciation of the arts as fundamental to the health and survival of any society. | ||
| Select one of the following: | 3 | |
| Art Appreciation | ||
| History of Art I | ||
| History of Art II | ||
| Dance Appreciation | ||
| Intro-Art of Motion Pict. | ||
| Music Appreciation | ||
| Jazz to Rock | ||
| Music, Culture, and Society | ||
| Introduction to Theatre | ||
| Total Hours | 3 | |
Component Area Option (six hours)
| Code | Title | Hours |
|---|---|---|
| The objective of the institutionally designated option component is to develop the critical thinking skills and academic tools required to be an effective learner. Special emphasis is placed on the use of technology in problem solving, communications, and knowledge acquisition. | ||
| Select two of the following: | 6 | |
| Intro to Global Business | ||
| Public Speaking | ||
| Business/Profession Comm | ||
| Intro-Computational Thinking | ||
| Computer Programming Sci/Engr | ||
| Inquiry in Math & Science | ||
| Seminar/Critical Inquiry | ||
| Total Hours | 6 | |
4-Year Sample Degree Plan
| Code | Title | Hours |
|---|---|---|
| BBA ACCOUNTING | ||
| FRESHMAN | ||
| Fall | ||
| BUSN 1301 | Intro to Global Business | 3 |
| RWS 1301 | Rhetoric & Composition I | 3 |
| MATH 1320 | Math for Social Sciences I | 3 |
| University Core Class | 3 | |
| University Core Class | 3 | |
| Spring | ||
| ACCT 2301 | Principles of Accounting I | 3 |
| ECON 2303 | Principles of Economics | 3 |
| RWS 1302 | Rhetoric & Composition 2 | 3 |
| University Core Class | 3 | |
| University Core Class | 3 | |
| SOPHOMORE | ||
| Fall | ||
| ACCT 2302 | Principles of Accounting II | 3 |
| ECON 2304 | Principles of Economics | 3 |
| University Core Class | 3 | |
| University Core Class | 3 | |
| University Core Class | 3 | |
| Spring | ||
| MATH 2301 | Math for Social Sciences II | 3 |
| QMB 2301 | Fundamentals of Bus Statistics | 3 |
| University Core Class | 3 | |
| University Core Class | 3 | |
| BUSN 3304 | Global Business Environment | 3 |
| or BUSN 3305 | Global Busn Environ-Study Away | |
| JUNIOR | ||
| Fall | ||
| MGMT 3303 | Intro-Mgmt/Organizational Beha | 3 |
| BLAW 3301 | Legal Environment of Business | 3 |
| ACCT 3321 | Intermediate Accounting I | 3 |
| FIN 3310 | Business Finance | 3 |
| OSCM 3321 | Production/Operations Mgmt | 3 |
| Spring | ||
| CIS 3325 | Adv Microcomp Bus Applications | 3 |
| MKT 3300 | Principles of Marketing | 3 |
| QMB 3350 | Business Analytics | 3 |
| ACCT 3320 | Accounting Systems | 3 |
| ACCT 3322 | Intermediate Accounting II | 3 |
| SENIOR | ||
| Fall | ||
| ACCT 3323 | Cost Accounting | 3 |
| ACCT 3327 | Fed Income Tax - Individuals | 3 |
| ACCT 4304 | Auditing Principles/Procedures | 3 |
| Accounting Elective | 3 | |
| Accounting Elective | 3 | |
| Spring | ||
| Business Minor/Certificate | 3 | |
| Business Minor/Certificate | 3 | |
| Business Minor/Certificate | 3 | |
| Business Minor/Certificate | 3 | |
| MGMT 4300 | Strategic Management | 3 |
| Total Hours | 120 | |