College of Business and Technology




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Accounting Major

The accounting major is designed for the person who is analytical and seeks a career that can branch into almost any area of business. The two areas of emphasis in this major lead graduates toward the Certified Public Accountant (CPA) license or the Certified Management Accountant (CMA) certification.

A CPA seeks a career in public accounting with careers available in auditing, consulting, or tax preparation. In the State of Oklahoma prospective CPA’s must have 150 hours of academic credit prior to sitting for the examination.

A CMA seeks a career in the corporate sector providing services related to company operations, including development of financial statements, analysis of costs and operations. An increasing proportion of time is spent on evaluation and analysis of financial information.

Accounting graduates will be challenged to develop mental discipline, communicate effectively, think critically, and serve as an objective and ethical member of the management team.

Accounting Core:
ACCT 3003   Income Tax Accounting   3 hours
ACCT 3203 Cost Accounting 3 hours
ACCT 3303 Intermediate Accounting I 3 hours
ACCT 3313 Accounting Information Systems 3 hours
ACCT 3403 Intermediate Accounting II 3 hours


Areas of Emphasis:

1.	Public Accounting

ACCT 4503		Auditing			3 hours
ACCT			Electives			6 hours
				Or
2.	Managerial Accounting

ACCT 4203		Cost Accounting II		3 hours
ACCT			Electives			6 hours

Total Major Credits					24 hours