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systems concepts.
• Students will demonstrate a proficiency in governmental accounting
concepts.
• Graduates will demonstrate the effective use of computers and information
technology.
• Graduates will demonstrate a proficiency in conducting auditing,
financial accounting, and tax research.
• The Department will offer an academic program that is flexible for
our students, given our resources.
Accreditation
In addition to college-wide accreditation, the Bachelor of Science
in Accounting and the Master of Science in Accounting programs are
separately accredited by AACSB International.
Admissions Requirements
College of Business Administration students are eligible to declare a
major in accounting if they have thirty semester hours earned and an
overall average of 2.2 or higher on all work taken prior to declaring
an accounting major.
The Department of Accounting ordinarily requires 15 hours of
accounting courses to be taken in residence at UNO in order to receive
an undergraduate degree in accounting. The accounting faculty
strongly urges students with less than a 3.0 GPA not to take more than
six hours of accounting per semester.
CURRICULUM IN ACCOUNTING
Non-College of Business Administration
Course Requirements
Cr. Hrs.
English 1157, 1158 or 1159 6
English Literature* 6
Humanities and Arts* 1,2 6
Mathematics 1115 or 1125, 2314* 6
Non-Business Electives* 9
Sciences* 11
Social Sciences* 1 6
Total 50
College of Business Administration
Course Requirements
Cr. Hrs.
Business Administration 2780, 3010, 3021 9
Business Electives 3 3
Economics 1203, 1204 6
Finance 3300 3
Management 2790, 3401, 3402, 4480 12
Marketing 3501 3
Quantitative Methods-B&E 2786, 2787 4
Total 40
Accounting Course Requirements
Cr. Hrs.
Accounting 2100, 3120, 3121, 3141 10
Accounting 3122, 3123, 3124, 3131, 3152, 3161 18
Accounting Elective 4 3
Total 31
Grand Total 121
*See General Education Course Requirements in the section on University
Regulations.
1
At
least six hours of Social Sciences or Humanities must be at or
above the 2000 level.
2
Accounting majors must satisfy a public speaking requirement. This
can be accomplished by taking Film, Theatre and Communication
Arts 2650 as a humanities elective or Management 3472 or Management
3474 as a business elective.
3
May be 4000-level accounting course.
4
Must be 4000-level course.
LOUISIANA CPA EXAMINATION REQUIREMENTS
Louisiana candidates sitting for the CPA examination must meet
the 150-hour education requirement of the State Board of CPAs of
Louisiana. This requirement includes 150 hours of college credit from
an accredited university, including a bachelors degree. Students may
fulfill this requirement by completing one of the Master of Science
in Accounting programs at UNO or by completing the certification
program as described below.
Certification of Eligibility for CPA Examination Candidacy
Outlined below are three options offered to students who wish to
meet the 150-hour requirement to take the CPA Examination. These
options will lead to a UNO Certificate of Eligibility for CPA Examination
Candidacy if the student’s grade-point average for courses taken
under the selected option is 2.0 or better. They are intended to be
an alternative to, rather than a replacement for, the Master of Science
in Accounting programs. Persons pursuing this certificate should
already have earned a Bachelor’s degree and have completed at least
129 semester hours of college-level course work. It is the responsibility
of the student to insure that courses taken qualify for credit toward
this certificate. 1
OPTION I (21-22 hours) 2 :
This option is for accounting majors who plan to sit for the CPA
examination and who wish to improve their analytical, reasoning, and
communication skills, as well as their knowledge of accounting and
international business.
Accounting – Accounting 3120 plus 12 hours at the 3000 level or
higher (in addition to courses taken in regular program)
Philosophy – three hours to be selected from the following: Philosophy
1050, 1100.
English Composition – Three hours to be selected from the
following: 3 English 2151, 2152, 2153, 4151, 4152, 4154, 4158.
International Business(or equivalent) – three hours. 4
OPTION II(21-22 hours) 2 :
This option is for accounting majors who plan to sit for the CPA
examination and who wish to improve their skills in accounting and
to develop a high degree of expertise in a non-accounting specialty.
Accounting – Accounting 3120 plus six to nine hours at the 3000
level or higher (in addition to courses taken in regular program)
Non-accounting courses 5 – 12-15 hours in the same department with at
least six hours at the 3000 level or above.
OPTION III:
This option is for students who have an undergraduate major in
some field other than accounting, who wish to meet the State Board of
Louisiana CPAs accounting and business course requirements in order
to sit for the CPA examination.
Accounting – 28 hours 6 including Accounting 2100, 3120, 3121,
3122, 3123, 3124, 3131, 3152, 3161, plus three hours of accounting electives
selected from Accounting 3141, 4132, 4152, 4153, 4162 (or a theory
course).
Business courses – 24 hours including Business Administration
3021, Economics 1203 and 1204 or 4400, Finance 3300 or 4400, Management
3401 or 4400, Marketing 3501 or 4400, Quantitative Methods –
Business and Economics 4400 and Business Administration 2780.
The three options listed above satisfy the State Board of CPAs of
Louisiana requirements to sit for the CPA exam. These requirements
can also be satisfied by a graduate degree, such as a Master of Science
in Accounting, Master of Science in Accounting – Taxation Option, or
Master of Business Administration. For other options see the Rules of
the State Board of Certified Public Accountants of Louisiana.
1
Students electing Options I and II must have met the requirements
of Option III. A minimum of 18 hours, of the 21 hours required under
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