快色视频

Department of Accounting and Business Law

Location: 235 Galloway Business Bldg., Phone: 409.880.8610 Chair: Ann L. Watkins

Objectives

The principal objective of the department is to develop in the student the knowledge, intellectual abilities, values, attitudes, skills and leadership qualities needed:

1. to perform effectively in an entry-level position on an accounting track in business, government, education, or other fields and to advance to levels of increasing responsibility.
2. to grow and to develop as an individual both professionally and personally.
3. to become a contributing member of society.

The attainment of this objective requires successful teaching, research and service from the accounting faculty.

Degrees Offered

Bachelor of Business Administration -Accounting -120 hours

Master of Science –Accounting – 30 hours

Requirements for Becoming an Accounting Major

Completion of ACCT 2301 [minimum grade of “B”] and Acct 3370 [minimum grade of “B”]. Transfer students must meet the equivalent of the above requirements.

Requirements for Graduation

In addition to the College of Business degree requirements, the accounting major must earn a minimum grade of “C” in each accounting course attempted (exception: see requirements above). Students pursuing this degree program must take all professional upper level courses at 快色视频.

150-Hour Program

CPA Exam candidates in Texas are required to have completed 150 semester hours of coursework. The BBA degree in this catalog will not meet this requirement. Students wishing to sit for the CPA Exam should plan to take additional hours to satisfy this exam requirement. One way to satisfy the requirement and receive a graduate degree is to complete the MS in Accounting degree. The MS in Accounting is a 30 hour program and typically takes Accounting majors one additional year.

Bachelor of Business Administration – Accounting Major

Total Min. Hours: 120 Suggested Program of Study

Master of Science in Accounting

The Lamar Master of Science in Accounting is a 30-hour program designed to provide students with the necessary technical knowledge, communication skills, and critical thinking abilities for successful careers in public accounting, industry, government, and not-for-profit organizations. This program satisfies all educational requirements adopted by the Texas State Board of Public Accountancy to sit the CPA exam in the state of Texas.

The program admits students with diverse backgrounds. While a majority of MS in Accounting students have an undergraduate degree in Accounting or Business, a number of students have a Bachelor’s or Master’s degree in areas other than Business.

Students admitted without the necessary background in Accounting and/or Business will be required to take prerequisite courses in those areas before enrolling for graduate Accounting or MBA courses.

The flexible nature of the program allows both full-time and part-time students to obtain the degree. Applications are accepted throughout the year and students are admitted in Fall, Spring, and Summer semesters. The length of the program will vary depending on the accounting and business administration background the student possesses. Students holding an accounting degree from an accredited business program can complete the degree in 30 hours. Full time students can complete the degree in one year.

Students entering the Lamar MS in Accounting program with an undergraduate degree in business from an accredited business school will likely have satisfied the MBA leveling requirements and may complete the degree in as little as 45 hours.

For students without any previous undergraduate study in business, the Lamar MS in Accounting can be completed in 60 semester hours (20 courses). Typically students without a business background will take five Accounting leveling courses, five MBA leveling courses and 10 courses required by the degree.

MS in Accounting Admission Requirements

Persons seeking admission to this program must meet the general requirements for admission outlined in the Graduate bulletin, with the following additions/exceptions:

1. The student is required to take the Graduate Management Admission Test, GMAT.
   1. The applicant’s undergraduate grade point average and GMAT scores must equal or exceed the minimum standards. Applicants must meet at least one of the following standards:
      1. o A total of at least 1050 points based on the formula: 200 times the overall undergraduate GPA for the first baccalaureate degree (4.0 system) plus the GMAT score.*
      2. o A total of at least 1,100 points based on the formula: 200 times the GPA

(4.0 system) of the last 60 hours of undergraduate work for the first baccalaureate degree plus GMAT scores*.

*Note: Students must make a minimum score of 450 on the GMAT for unconditional acceptance regardless of GPA. Students who make 400-450 on the GMAT and meet either standard above may be admitted conditionally pending satisfactory completion of nine hours with a "B" (3.0) average. A student who makes less than 400 on the GMAT will not be admitted regardless of GPA.

1. All applicants are required to provide three completed recommendation forms.
2. A student whose native language is not English is expected to take the Test of English as a Foreign Language (TOEFL) and score more than 525 on the paper based test or 197 on the computer based test.

All applications will be reviewed on the basis of the profile material required and submitted for admission consideration. Each required document contributes to the overall profile of the candidate for admission. Qualified applicants for graduate study must provide evidence of good standing at the college or university from which they earned their undergraduate degree. The requirements outlined above represent the minimum criteria that applicants must meet to be considered for admission into the MS in Accounting program. The final decision regarding admittance into the program will be made by the MSA program committee. Meeting the minimum admittance requirements does not guarantee an applicant's admission into the program.

Integrated BBA/MS in Accounting

Current law requires 150 college credit hours to sit the Uniform CPA Examination in the state of Texas.¹ To help students meet this requirement, the Graduate School provides for dual enrollment in the BBA/MS in Accounting programs. This enables a timely completion of internships, offering greater opportunities for initial employment and career success. In addition to the admission requirements outlined above, those seeking an integrated BBA/MS in Accounting will be admitted to the MS in Accounting program prior to completing a bachelor degree. Applicants must:

• complete at least 75 hours (must complete 12 hours of upper level accounting courses including ACCT 3310)
• meet the GMAT and GPA scores indicated in 2 above (the undergraduate GPA at the time of application will be used in the formula requirements outlined in (2)).

The MS in Accounting degree will not be conferred prior to completion of an undergraduate degree. No course will be double counted as meeting therequirements of the undergraduate degree and the MS in Accounting degree.

¹ Including 30 hours in upper-division accounting, 24 hours in upper-division related business and a 3 hour approved ethics course.