Mission Statement
The mission of the Department of Accounting is to advance accounting knowledge and practice through excellence in accounting education, high-impact research, and professional outreach activities that serve the constituents of the Department in the state, the nation, and the global community.
The Department of Accounting offers both a Bachelor of Business Administration degree in Accounting and a five-year (150-hour) Professional Accounting Program.
Additional Gateway Course for Accounting Majors
Students pursuing the B.B.A. degree in Accounting must successfully complete ACC 3023 Intermediate Accounting I with a grade of “C-” or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping a course with a grade of “W” or by taking an equivalent course at another institution, will be required to change their major outside of accounting.
“C-” Grade Rule
A student must earn a grade of “C-“ or better in any course that is a prerequisite for an upper-division ACC course. A student receiving a grade below “C-“ in any course to which this standard applies must repeat the course before enrolling in any course for which it is a prerequisite. This requirement is subject to both the Gateway Course and Three-Attempt Limit rules.
Grade Standard Requirement for the Department of Accounting
A student must not receive more than two grades of “D+” or lower in upper-level accounting courses. Upon receiving a third grade of “D+” or lower, the student is permanently dismissed from the accounting program and may not be readmitted. In circumstances where a grade of “D+” or lower is replaced with a higher grade as a result of repeating the course, the original course grade and not the higher grade will be considered in applying this standard. For purposes of this policy, a "W" is not considered a grade lower than "D+" and will not count toward this policy.
Principles of Accounting Competency Exam (PACE)
All students must take and pass the Principles of Accounting Competency Exam (PACE) prior to registering for ACC 3023 Intermediate Accounting I. You may take the exams twice in a single semester, and you must pass the PACE in four attempts. A student who is unable to pass the PACE on four attempts will be required to change to a major outside of accounting.
Bachelor of Business Administration Degree in Accounting
The minimum number of semester credit hours for the Bachelor of Business Administration (B.B.A.) degree in Accounting is 120, at least 39 of which must be at the upper-division level.
All candidates seeking this degree must fulfill the Core Curriculum requirements, the Common Body of Knowledge (CBK) requirements, and the degree requirements, which are listed below. Accounting majors must have an overall grade point average of 2.0 or better in the major courses listed under section A of the Degree Requirements for the B.B.A. in Accounting.
Core Curriculum Requirements (42 semester credit hours)
Students seeking the B.B.A. degree in Accounting must fulfill University Core Curriculum requirements in the same manner as other students.
MAT 1053 should be used to satisfy the core requirement in Mathematics (020).
ECO 2013 should be used to satisfy the Component Area Option (090) core requirement.
ECO 2023 should be used to satisfy the core requirement in Social and Behavioral Sciences (080).
MAT 1053, ECO 2013, and ECO 2023 may be used to satisfy both Core Curriculum requirements and Common Body of Knowledge (CBK) requirements.
All degrees in the Carlos Alvarez College of Business require 120 hours. If students elect to take a course that satisfies both a Core and Carlos Alvarez COB requirement, they may need to take an additional course to meet the 120 hours.
Click here to view the list of all Core Curriculum Component Area Requirements.
Career Compass: Professional Development Requirement
All undergraduate students in the Alvarez College of Business must complete Career Compass, a structured professional development requirement, as a condition of graduation. Career Compass is fulfilled through approved career-readiness activities that integrate academic learning with industry engagement and employer-valued competencies. Student progress is tracked throughout their academic program. Upon completion of all Career Compass requirements, students are automatically enrolled in BU 1010 Career Compass: Professional Development Program, which serves as official verification of completion.
Common Body of Knowledge (CBK)
All students seeking a B.B.A. degree must complete the following Common Body of Knowledge (CBK) courses in addition to the Core Curriculum. The CBK is comprised of 45 semester credit hours, 9 of which can apply to the core curriculum requirements. Students completing degree course requirements with fewer than 120 semester credit hours will augment their program with electives.
Course List | Code | Title | Credit Hours |
| ACC 2013 | Principles of Accounting I | 3 |
| ACC 2033 | Principles of Accounting II | 3 |
| ECO 2013 | Introductory Macroeconomics (satisfies Component Area Option Core Curriculum requirement) | 3 |
| ECO 2023 | Introductory Microeconomics (satisfies Social and Behavioral Sciences Core Curriculum requirement) | 3 |
| FIN 3013 | Principles of Business Finance | 3 |
| GBA 3001 | Foundations of Business Career Readiness 1 | 1 |
| GBA 3002 | Communication for Business 1 | 2 |
| ISC 3003 | Principles of Information Systems for Management | 3 |
| MAT 1053 | Mathematics for Business (satisfies Mathematics Core Curriculum requirement) 2 | 3 |
| MGT 3013 | Introduction to Organization Theory, Behavior, and Management | 3 |
| MGT 3113 | Legal, Social, and Ethical Issues in Business | 3 |
| MKT 3013 | Principles of Marketing | 3 |
| BAN 1023 | Introduction to Business Statistics 3 | 3 |
| BAN 3123 | Fundamentals of Business Analytics 4 | 3 |
| SCM 3013 | Principles of Operations and Supply Chain Management (Principles of Operations and Supply Chain Management) | 3 |
| Management Strategy (recommended, taken in semester of graduation) | |
| Communication and Visualization of Impactful Research | |
| Global Business Immersion I | |
| Business Consulting Practicum | |
| Honors Thesis | |
6 | |
7 | |
| Total Credit Hours | 45 |
Gateway Courses
Students pursuing the B.B.A. degree in Accounting must successfully complete the business math gateway course MAT 1053 (TCCN MATH 1324) or equivalent with a grade of "C-" or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping the course with a grade of “W” or by taking an equivalent course at another institution, will be required to change their major outside of business. Upon the second failed attempt students will be changed to undeclared and will not be eligible for any Bachelor of Business Administration (B.B.A) degree or a Bachelor of Science in Economics degree.
Course List | Code | Title | Credit Hours |
| MAT 1053 | Mathematics for Business | 3 |
Students pursuing the B.B.A. degree in Accounting must successfully complete ACC 3023 Intermediate Accounting I with a grade of "C-" or better in no more than two attempts. A student who is unable to successfully complete this course within two attempts, including dropping the course with a grade of “W” or by taking an equivalent course at another institution, will be required to change their major outside of Accounting.
Course List | Code | Title | Credit Hours |
| ACC 3023 | Intermediate Accounting I | 3 |
Degree Requirements
Course List | Code | Title | Credit Hours |
| |
| Intermediate Accounting I
and Professional Issues and Topics in Accounting I 1 | |
| Intermediate Accounting II | |
| Federal Income Taxation | |
| Professional Issues and Topics in Accounting II | |
| Accounting Information Systems | |
| Cost Analysis | |
| Quantitative Analysis for Accountants | |
| Principles of Auditing | |
| Professional Issues and Topics in Accounting III | |
| Contemporary Issues in Accounting Practice | |
| Business Law for Accountants | |
| |
| Excel for Business Information Systems | |
| |
| Total Credit Hours | 87 |
Notes for students who intend to take the Certified Public Accountant (CPA) examination:
- The educational requirements for candidates applying for the CPA examination in Texas are regulated by the Texas State Board of Public Accountancy. Students with questions about requirements or eligibility should contact the Texas State Board of Public Accountancy, 505 East Huntland Drive, Suite 380, Austin, Texas, or call 512-305-7851, or visit their website at https://www.tsbpa.texas.gov/.
- The 24 semester credit hours of upper-division accounting hours required to earn a B.B.A. in Accounting is less than the 27 hours of upper-division accounting coursework required to sit for the CPA examination under current Texas state law. Students interested in preparing for the CPA examination should refer to the Five-Year Professional Accounting Program information following the course sequence guide for the B.B.A. in Accounting.
- Rule 511.28c of the Texas State Board of Public Accountancy states, “…the board requires that 3 passing semester hours be earned as a result of taking a course in ethics. The course must be taken at a recognized educational institution and should include ethical reasoning, integrity, objectivity, independence and other core values.” MGT 3113 does not satisfy the ethics requirement for social and ethical issues in business. Students interested in preparing for the CPA examination should refer to the Five-Year Professional Accounting Program information following the course sequence guide for the B.B.A. in Accounting.
Course Sequence Guide for B.B.A. Degree in Accounting
This course sequence guide is designed to assist students in completing their UT San Antonio undergraduate business degree requirements. This is a term-by-term sample course guide. Students must satisfy other requirements in their catalog and meet with their academic advisor for an individualized degree plan. Progress within this guide depends upon such factors as course availability, individual student academic preparation, student time management, work obligations, and individual financial considerations. Students may choose to take courses during Summer terms to reduce course loads during long semesters.
Recommended Four-Year Academic Plan
Plan of Study Grid | First Year |
|---|
| Fall |
|---|
| AIS 1233 | AIS: Business () | 3 |
| MAT 1053 | Mathematics for Business () 1 | 3 |
| WRC 1013 | Freshman Composition I () | 3 |
| 3 |
| 3 |
| | Credit Hours | 15 |
| Spring |
|---|
| ECO 2023 | Introductory Microeconomics () 1 | 3 |
| ISC 1413 | Excel for Business Information Systems () | 3 |
| WRC 1023 | Freshman Composition II () | 3 |
| GBA 3001 | Foundations of Business Career Readiness () | 1 |
| GBA 3002 | Communication for Business () | 2 |
| 3 |
| | Credit Hours | 15 |
| Second Year |
|---|
| Fall |
|---|
| BAN 1023 | Introduction to Business Statistics () | 3 |
| ECO 2013 | Introductory Macroeconomics () 1 | 3 |
| ISC 3003 | Principles of Information Systems for Management () | 3 |
| ACC 2013 | Principles of Accounting I () | 3 |
| 3 |
| | Credit Hours | 15 |
| Spring |
|---|
| ACC 2033 | Principles of Accounting II () | 3 |
| FIN 3013 | Principles of Business Finance () | 3 |
| MGT 3113 | Legal, Social, and Ethical Issues in Business () | 3 |
| SCM 3013 | Principles of Operations and Supply Chain Management () | 3 |
| 3 |
| | Credit Hours | 15 |
| Third Year |
|---|
| Fall |
|---|
ACC 3023
& ACC 3071 | Intermediate Accounting I
and Professional Issues and Topics in Accounting I () 2, 3 | 4 |
| ACC 3113 | Accounting Information Systems () | 3 |
| MKT 3013 | Principles of Marketing () | 3 |
| BAN 3123 | Fundamentals of Business Analytics () | 3 |
| 3 |
| | Credit Hours | 16 |
| Spring |
|---|
| ACC 3033 | Intermediate Accounting II () | 3 |
| ACC 3081 | Professional Issues and Topics in Accounting II () | 1 |
| ACC 3123 | Cost Analysis () | 3 |
| ACC 3163 | Quantitative Analysis for Accountants () | 3 |
| MGT 3013 | Introduction to Organization Theory, Behavior, and Management () | 3 |
| 3 |
| | Credit Hours | 16 |
| Fourth Year |
|---|
| Fall |
|---|
| BU 1010 | Career Compass: Professional Development Program 4 | 0 |
| ACC 3043 | Federal Income Taxation () | 3 |
| ACC 4013 | Principles of Auditing () | 3 |
| ACC 4091 | Professional Issues and Topics in Accounting III () | 1 |
| BLW 3033 | Business Law for Accountants () | 3 |
| 3 |
| 3 |
| | Credit Hours | 16 |
| Spring |
|---|
| ACC 4163 | Contemporary Issues in Accounting Practice () | 3 |
| MGT 4893 | Management Strategy () | 3 |
| 3 |
| 3 |
| | Credit Hours | 12 |
| | Total Credit Hours | 120 |
Accelerated Program in Accounting
The Accelerated Program in Accounting (APA) is a 4/1 degree program allowing current UT San Antonio Accounting undergraduates a seamless process for obtaining their B.B.A in Accounting and Master of Accountancy (MACY). Undergraduate accounting majors should apply for admission to the program during the second semester of their junior year (after completing ACC 3023 Intermediate Accounting I) with the MACY’s graduate advisor of record (GAR). Once a student is admitted to APA, the student receives program advising from the department as well as a seamless transition, including auto-admission, from their undergraduate to graduate program. For a student to be considered in good standing as an APA student, the student must maintain a 3.0 overall and 3.0 upper-division accounting grade point average. Students admitted into the APA will be classified as undergraduates until they have completed 120 semester credit hours of coursework and are eligible for graduation with their B.B.A in Accounting. Once an APA student has achieved the above milestones and continues to be good standing, the APA student applies to the MACY program through the graduate school website and is auto-admitted into the program.
APA Admission Criteria: To be admitted to the APA, students must meet the following criteria:
- Be a declared major in accounting.
- Have an overall grade point average of 3.0 and a grade point average of 3.0 in accounting courses taken.
- Have completed a minimum of 6 hours of upper-division undergraduate accounting courses, including ACC 3023 Intermediate Accounting I.
MACY Admission Criteria: To be admitted to the MACY Program from the APA, students must meet the following criteria:
- Be in good standing with the university.
- Complete the application form and pay the application fee.
- Have an overall grade point average of 3.0 and an upper-division accounting grade point average of 3.0 in the semester of graduation.
- Have an acceptable score on the GMAT. Students with an overall GPA of 3.0 and an upper-division accounting grade point average of 3.30 will receive a VIP-admission and will not be required to submit GMAT scores.
Minor in Accounting
The Minor in Accounting is designed for students in the Carlos Alvarez College of Business (ACOB) who are not majoring in Accounting but would like to become versed in "the language of business." This minor provides a broad base of accounting knowledge.
Admissions
Students wishing to declare a Minor in Accounting:
- Must be a current undergraduate student with a declared major in the Carlos Alvarez College of Business other than Accounting.
- Have an established UTSA GPA of 2.5 or higher on a 4.0 scale.
All upper-level accounting (3000 and higher) courses must be taken in residence at UTSA. All classes must be taken on a letter-grade basis. The student must earn a combined grade point average of at least 2.50 on a 4.0 scale in these courses.
A minor in accounting will not provide the courses needed to sit for the CPA exam. Students interested in the CPA certification should take ACC 3033 Intermediate Accounting II and ACC 3043 Federal Income Taxation.
To earn an undergraduate Minor in Accounting, the completion of 18 semester credit hours is required.
Course List | Code | Title | Credit Hours |
| Principles of Accounting I | |
| Principles of Accounting II | |
| Intermediate Accounting I | |
| |
| Intermediate Accounting II * | |
| Federal Income Taxation * | |
| Accounting Information Systems | |
| Cost Analysis | |
| Quantitative Analysis for Accountants | |
| Principles of Auditing (ACC 3033 and ACC 3113 are prerequisites) | |
| Total Credit Hours | 18 |
