Department of Accounting

McCoy Hall Room 431
Telephone: 512-245-2566 Fax: 512-245-7973
www.accounting.mccoy.txstate.edu

The McCoy College of Business Administration Department of Accounting is a student-centered learning community that prepares a diverse student population for professional success, creates and values research and other intellectual contributions, and provides services to the profession, university and community.

Graduates of the McCoy College of Business Department of Accounting programs enjoy careers in public accounting, industry, government, and not-for-profit organization. Our programs instill a committed to lifelong learning and professionalism, and an appreciation for leadership through service. 

Degree Program Offered

Bachelor of Business Administration (B.B.A), major in Accounting

The undergraduate accounting curriculum provides a broad education in accounting theory and practice with an appreciation for ethical decision making. Students completing the four-year program (120 credit hours) earn a Bachelor of Business Administration degree with a major in accounting. Career options include positions in corporations, government, and other not-for-profit organizations.

Integrated Program: B.B.A. major in Accounting/Master of Accountancy

Currently, the B.B.A. degree with a major in Accounting alone does not satisfy the educational requirements to take the Uniform CPA Examination in Texas CPA candidates must earn 150 college credit hours. Of the 150 hours, 30 must be upper-division accounting course (including a research course), and another, 24 must be upper-division business courses (including business communication).*

The Department provides the opportunity for B.B.A. students to enter a 30 hour Master of Accountancy (M.Acy.) program which offers graduate level accounting courses that, coupled with the undergraduate degree, currently satisfy the educational requirements to take the CPA exam in Texas. In addition to the career choices available to B.B.A. graduates, M.Acy. graduates are better prepared for career opportunities in public accounting specializing in auditing, tax, or management consulting.

To make the transition from undergraduate to graduate easier, a Texas State Accounting major may apply for admittance to the M.Acy. program once they have completed the following:

  • at least 90 credit hours,
  • at least 12 upper-level Accounting courses, including
  • ACC 3313 and ACC 3314 with a grade of "B" or better.
  • (Students making an "A" the first time taking ACC 3313 may qualify to enter the program earlier.)

All applicants to the M.Acy. program will provide the following:

  • at least two completed reference forms,
  • GMAT or GRE score, and
  • an essay on the topic indicated in the application materials.

Submission of the GMAT or GRE score and essay may be optional for a Texas State Accounting major who:

  1. has earned a 3.2 GPA or higher in the last 60 hours of coursework,
  2. has earned a 3.4 GPA or higher in upper-level Accounting courses taken at Texas State and,
  3. provides at least two completed reference forms from Texas State faculty.

 For more information about graduate program requirements and the admission process, please consult the graduate catalog. To talk with a graduate academic advisor, students should contact the Accounting Department, (512) 245-2566, or go to McCoy Hall 431.

AACSB Accreditation 

The McCoy College of Business Accounting programs are accredited in both general business and accounting by the Association to Advance Collegiate Schools of Business (AACSB). AACSB Accreditation is known, worldwide, as the longest standing, most recognized form of specialized/professional accreditation an institution and its accounting programs can earn. 

*Individuals interested in taking the CPA exam in Texas are encouraged to contact the Texas State Board of Public Accountancy at (512) 305-7800 or at www.tsbpa.state.tx.us to verify the educational requirements to take the CPA exam in Texas.

Bachelor of Business Administration (B.B.A.)

Bachelor of Business Administration (B.B.A)/Master of Accountancy (M.Acy)

Courses in Accounting (ACC)

ACC 2301. Accounting in Organizations and Society.

Introductory accounting course for non-business majors. Describes the role of accounting as an information system essential for the operation of today’s organizations. Focus is on (1) how data is captured and processed to provide information for decision-making, and (2) how the information provided can be used for decision-making.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 2325. Financial Analysis and Accounting.

A study of financial statement analysis and overview of financial statements.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Credit/No Credit

ACC 2361. Introduction to Financial Accounting.

This course introduces financial accounting concepts and their application in the accounting process for business organizations, including financial statement preparation, analysis and communication of financial information and related ethical responsibilities. Prerequisite: MATH 1315 or MATH 1319 or MATH 1329 or MATH 2321 or MATH 2331 or MATH 2417 or MATH 2471 or HON 3391 or ACT Mathematics score of 27 or better or SAT Mathematics score of 580 or better or SAT Math Section Score 600-800.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter
TCCN: ACCT 2301

ACC 2362. Introduction to Managerial Accounting.

This course provides an introduction to the use of accounting information as an aid to management decision making and budgeting. Students will gain an appreciation of control processes and an understanding of accounting reports and related ethical responsibilities. Prerequisites: ACC 2361 and (MATH 1315 or MATH 1319 or MATH 1329 or MATH 2321 or MATH 2331 or or MATH 2417 or MATH 2471 or HON 3391); both with a grade of "D" or better.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter
TCCN: ACCT 2302

ACC 3305. Financial Accounting and Reporting.

This course expands upon financial accounting concepts introduced in ACC 2361 by emphasizing the use of financial accounting principles to prepare and analyze an organization’s financial statements and provides an in-depth study of the accounting cycle. Prerequisites: ACC 2361 with a grade of “C” or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 3313. Intermediate Accounting I.

An in-depth study of financial accounting concepts and standards with emphasis on current theory and practices relating to corporate financial statements particularly stressing elements of the balance sheet. Prerequisite: ACC 3305 with a grade of “B” or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 3314. Intermediate Accounting II.

This course is a continuation of ACC 3313 and provides an in-depth study of advanced financial accounting topics. Prerequisite: ACC 3313 with a grade of “B” or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 3363. Governmental Accounting.

A study of concepts and techniques of fund accounting, and financial reporting for governmental and not-for-profit organizations including state and local government, universities, hospitals, and other public sector entities. Prerequisite: ACC 3313 with a grade of “B” or better.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 3365. Cost/Managerial Accounting.

The study of cost/management accounting within the manufacturing and merchandising environment. Includes the analysis of cost accumulation, planning, and control within the organization. Specific topics emphasized are job order and process costing; standard costing, standard costing and variance analysis; absorption and direct costing; budgetary procedures; cost/volume profit analysis; and capital budgeting techniques. Prerequisite: ACC 2362 with a grade of "C" or better and [QMST 2333 or MATH 2328] with a grade of "D" or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 3385. Accounting Systems.

A study of elements of theory, procedures, and practice relating to system design and implementation for manual and computerized accounting information systems. Emphasis placed on system selection, data entry, file structure, internal control implementation, and report generation for various information end-users. Prerequisite: ACC 3305 with a grade of "B" or better and CIS 3380 with a grade of "D" or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 4313. Auditing and Internal Controls.

This course provides a study of the theory and practices relating to auditing. The course emphasizes the procedures used to evaluate the effectiveness of risk management and control processes, including prevention and detection of fraud. Prerequisite: ACC 3385 with a grade of “C” or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin|Writing Intensive
Grade Mode: Standard Letter

ACC 4328. Survey of Income Tax.

An introduction to Federal income tax provisions, concepts and issues concerning individuals, business and property transactions. The coursework focuses on income and expense recognition as well as tax planning opportunities. Prerequisite: ACC 3305 with a grade of "C" or better or ACC 3313 with a grade of "D" or better and a minimum 2.0 Overall GPA.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Dif Tui- Business Admin
Grade Mode: Standard Letter

ACC 4390A. International Accounting.

This course introduces students to accounting issues unique to multinational enterprises and international business activity. Financial accounting practices are compared across different countries. The development of international accounting standards is also explored. (MULT) Prerequisite: ACC 3313 with a grade of "C" or better.

3 Credit Hours. 3 Lecture Contact Hours. 0 Lab Contact Hours.
Course Attribute(s): Exclude from 3-peat Processing|Dif Tui- Business Admin|Multicultural Content|Topics
Grade Mode: Standard Letter

Brewster, Billy Eugene, Assistant Professor, Accounting, Ph.D., Univ of Illinois Urbana-Champaign

Brown, Laurie Davenport, Lecturer, Accounting, M. Acy., Texas State University

Campbell, Linda J, Associate Professor, Accounting, Ph.D., Univ of Texas at San Antonio

Cannon, Nathan Hatch, Associate Professor, Accounting, Ph.D., Bentley University

Conn, Carolyn Terrell, Clinical Assistant Professor, Accounting, Ph.D., Univ of Arkansas Main Campus

Davidson, Jeanne Leger, Lecturer, Accounting, MSACY, Univ of Houston System

Driskill, Matthew Williams, Assistant Professor, Accounting, Ph.D., University of Florida

Felan, Victor N, Lecturer, Accounting, M.B.A., Univ of Texas at San Antonio

Guragai, Binod, Assistant Professor, Accounting, Ph.D., University of North Texas

Hampshire, Alexandra Zuniga, Lecturer, Accounting, M.S., Texas A&M University

Henke, Trent S, Assistant Professor, Accounting, Ph.D., Virginia Poly Inst & State Univ

Kebodeaux, Charles Keith, Clinical Assistant Professor, Accounting, L.L.M., University of Houston

Krylova, Lyudmyla Vasylivna, Lecturer, Accounting, M.P.A., University of Texas at Austin

Martin, Kasey, Associate Professor, Accounting, Ph.D., Univ of Texas at San Antonio

McWilliams, Jerome Alexander, Clinical Assistant Professor, Accounting, Ph.D., Univ of Texas at San Antonio

Moffitt, Kathleen A, Lecturer, Accounting, M. Acy., Texas State University

Pizzini, Wilhelmina Joan, Associate Professor, Accounting, Ph.D., University of Pennsylvania

Ponder, Elizabeth H, Lecturer, Accounting, M.S., Texas Tech University

Proesel, Steven G, Lecturer, Accounting, M.S.B.A., University of Denver

Proschko, Christopher Ray, Lecturer, Accounting, J.D., Baylor University

Puffer, Thomas Moorman, Professor of Practice, Accounting, M.S., Texas A&M Univ-Commerce

Rutledge, Robert W, Professor, Accounting, Ph.D., Univ of South Carolina Columbia

Sterin, Mikhail, Assistant Professor, Accounting, Ph.D., Oklahoma State University

Wang, Yangmei, Assistant Professor, Accounting, Ph.D., Texas Tech University

Watkins, Ann L, Chair - Professor, Accounting, Ph.D., Louisiana State Univ A&M College

Wilhelm, Justin J, Lecturer, Accounting, M. Acy., Texas State University

Young, Randall Frederick, Associate Professor, Accounting, Ph.D., University of North Texas

Young, Glen Michael, Assistant Professor, Accounting, Ph.D., Texas A&M University