ACCOUNTING MAJOR
- General Accounting
- CPA Prep Emphasis in Assurance and Financial Reporting
- CPA Prep Emphasis in Taxation
- Federal Contract Accounting
- Certificate in Accounting
Accounting careers can take a person to unexpected opportunities. Graduates may find themselves tracking illegal funds for the FBI or preparing financial statements for multi-billion dollar firms. Generally, accounting career paths can be described as financial reporting, assurance, budget analysis, management accounting, tax accounting, and federal contract accounting. Accountants may work for public accounting firms, public or private corporations, governments at all levels, or for themselves with a private practice.
Students considering the professional certification examinations upon graduation, such as the Certified Public Accountant (CPA), the Certified Management Accountant (CMA), or the Certified Internal Auditor (CIA), will need course work in accounting beyond the minimum requirements for the BSBA degree. The Alabama State Board of Public Accountancy requires 150 semester hours of credit in order to sit for the CPA examination. The College offers a Master of Accountancy (MAcc) degree that meets or exceeds requirements for professional accounting certification.
The Department of Accounting and Finance offers four accounting concentrations for the BSBA degree: General Accounting; CPA Preparatory with an emphasis in Assurance and Financial Reporting; CPA Preparatory with an emphasis in Taxation; and Government Contract Accounting. The CPA concentrations may be used as part of a 4 + 1 program (4 years of undergraduate study plus 1 year of graduate study) ending with the Master's in Accountancy (MAcc). The 4+1 program also provides the graduate with enough graduate-level hours in accounting to teach accounting at the community college and university levels. The accounting major is offered during the day and during the evening.
For additional information about the Accounting program at the UAH Business School, please call or contact:
Dr. Dorla Evans
Phone: 256.824.6764
Email: Dorla.Evans@uah.edu
Accounting Concentration Requirements
General Accounting
| Course Number | Title | Semester Hours |
| ACC 310 | Intermediate Financial Accounting I | 3 hrs. |
| ACC 311 | Intermediate Financial Accounting II | 3 hrs. |
| ACC 313 | Individual and Small Business Income Taxes | 3 hrs. |
| ACC 314 | Cost Accounting | 3 hrs. |
| ACC 431 | Principles of Auditing | 3 hrs. |
| ACC XXX | Accounting Electives | 6 hrs. |
| Total Hours Required | 21 hrs. |
|
CPA Preparatory with an Emphasis in Assurance and Financial Reporting (4+1 Program)
| Course Number | Title | Semester Hours |
| ACC 310 | Intermediate Financial Accounting I | 3 hrs. |
| ACC 311 | Intermediate Financial Accounting II | 3 hrs. |
| ACC 313 | Individual and Small Business Income Taxes | 3 hrs. |
| ACC 314 | Cost Accounting | 3 hrs. |
| ACC 431 | Principles of Auditing | 3 hrs. |
| ACC 432 | Advanced Auditing | 3 hrs. |
| ACC 433 | Forensic Accounting | 3 hrs. |
Total Hours Required |
21 hrs. |
|
CPA Preparatory with an Emphasis in Taxation (4+1 Program)
| Course Number | Title | Semester Hours |
| ACC 310 | Intermediate Financial Accounting I | 3 hrs. |
| ACC 311 | Intermediate Financial Accounting II | 3 hrs. |
| ACC 313 | Individual and Small Business Income Taxes | 3 hrs. |
| ACC 314 | Cost Accounting | 3 hrs. |
| ACC 413 | Corporate, Partnership, and Estate Taxes | 3 hrs. |
| ACC 420 | State and Local Taxation | 3 hrs. |
| ACC 431 | Principles of Auditing | 3 hrs. |
Total Hours Required |
21 hrs. |
|
Federal Contract Accounting
| Course Number | Title | Semester Hours |
| ACC 310 | Intermediate Financial Accounting I | 3 hrs. |
| ACC 311 | Intermediate Financial Accounting II | 3 hrs. |
| ACC 314 | Cost Accounting | 3 hrs. |
| ACC 431 | Principles of Auditing | 3 hrs. |
| ACC 440 | Basic Government Contract Accounting | 3 hrs. |
| ACC 441 | Advanced Government Contract Accounting | 3 hrs. |
| Accounting Elective selected from the following courses: | 3 hrs. |
|
| MGT 401 | Intro to Contract Management | |
| MGT 403 | Contract Pricing & Cost Analysis | |
| MGT 406 | Government Contract Law | |
| ACC 495 | Internship in Accounting | |
Total Hours Required |
21 hrs. |
|
*Students planning to sit for the CPA examination are advised to take one of the two CPA preparatory concentrations. Students are also advised to take BLS 411 as a free elective.
Certificate in Accounting
Many individuals express a desire to pursue a career in accounting after having earned a bachelor's degree in a discipline other than accounting. The Accounting faculty recommend students enter the M.Acc program whenever students meet the admission requirements. See the UAH Graduate Catalog. For students unable to meet the admission requirements, UAH offers a Certificate in Accounting program with three options, as described below:
- General Accounting Option - For individuals with a career interest in accounting who do not plan to sit for professional certification examinations.
- Management Accounting Option - For individuals with a career interest in management accounting who plan to sit for the Certified Management Accountant examination.
- Public Accounting Option - For individuals with a career interest in public accounting who plan to sit for the Certified Public Accountant examination.
Admission and Academic Standards for Accounting Certificate Candidates
Admission to the certificate in accounting program requires that the student hold a bachelor's or master's degree in any discipline from an accredited institution. The student must seek counsel from the College's Director of Advisement, and be admitted to UAH as a regular student before enrolling in the certificate in accounting program.
To receive a Certificate in Accounting, a student must complete the curriculum shown below for the applicable option. Credit for work done on a prior degree may be accepted for any course in any option. However, a minimum of 18 hours must be taken at UAH for the General Accounting Option and a minimum of 24 hours must be taken at UAH for the Management and Public Accounting Options. At least 12 hours of the required UAH hours for any option must be in accounting courses. If necessary to meet the 18 or 24 hour requirement, electives may be selected from any 300 or 400-level course in the College of Business Administration or may be selected from outside the College with the approval of the department chair.
General Accounting Option
If you are interested in an accounting career but you do not plan to sit for professional certification examinations:
| Course Number | Title | Semester Hours |
| ACC 211 | Financial Accounting | 3 hrs. |
| ACC 212 | Management Accounting | 3 hrs. |
| BLS 211 | Legal Environment of Business | 3 hrs. |
| ECN 143 | Principles of Microeconomics | 3 hrs. |
| MIS 146 | Microcomputer Applications | 3 hrs. |
| MSC 287 | Business Statistics | 3 hrs. |
| Total Business Curriculum | 18 hrs. | |
| Course Number | Title | Semester Hours |
| Total Business Curriculum | 18 hrs. |
|
| ACC 307 | Accounting Information Systems | 3 hrs. |
| ACC 310 | Intermediate Financial Accounting I | 3 hrs. |
| ACC 311 | Intermediate Financial Accounting II | 3 hrs. |
| ACC 313 | Individual & Small Business Income Taxes | 3 hrs. |
| ACC 314 | Cost Accounting | 3 hrs. |
| ACC 431 | Auditing | 3 hrs. |
| Total General Accounting Curriculum | 36 hrs. |
|
Management Accounting Option
If you plan a career in management accounting, working to make corporations more successful, and you plan to sit for the Certified Management Accounting examination, you should take the following:
| Course Number | Title | Semester Hours |
| Total General Accounting Curriculum | 36 hrs. |
|
| FIN 301 | Principles of Finance | 3 hrs. |
| MGT 301 | Managing Organizations | 3 hrs. |
| Electives* | 6 hrs |
|
| Total Hours Required | 48 hrs. |
|
| *Electives may be selected from any 300- or -400 level course in the College of Business Administration or may be selected from outside the College with the approval of the department chair. | ||
Public Accounting Option
If you wish to work in public accounting and sit for the Certified Public Accountant (CPA) examination, you should take:
| Course Number | Title | Semester
Hours |
| Total General Accounting Curriculum | 36 hrs. |
|
| FIN 301 | Principles of Finance | 3 hrs. |
| MGT 301 | Managing Organizations | 3 hrs. |
| ACC 413 | Corporation, Partnership & Estate Taxes | 3 hrs. |
| ACC 415 | Advanced Financial Accounting | 3 hrs. |
| ACC 417 | Government Accounting | 3 hrs. |
| ACC 432 | Advanced Auditing | 3 hrs. |
| ACC Elective | 3 hrs. |
|
| BLS 411 | Business Law for Accountants | 3 hrs. |
| Electives* | 9 hrs. |
|
| Total Hours Required | 69 hrs. |
|
| *Electives may be selected from any 300- or -400 level course in the College of Business Administration other than accounting. | ||
To receive the Certificate in Accounting-Public Accounting Option, a student must have a minimum of 150 semester hours from combined prior degree work and certificate work at UAH. If necessary to meet the total 150-hour requirement, electives may be selected from any 300 or 400 level course in the College of Business Administration or may be selected from outside the College with the approval of the department chair. Completion of the Public Accounting Option meets the requirements of the Alabama State Board of Public Accountancy to sit for the CPA examination in Alabama. See the web page of the Alabama State Board of Public Accountancy.
A student who has no course work from a prior degree that can be accepted toward the certificate program should seek counsel from the College's Director of Graduate Programs to determine whether the M.Acc. is preferable to completing the certificate program or seek counsel from the Undergraduate Director of Advisement to determine whether a second bachelor's degree in accounting is preferable to completing the certificate program.
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