Accountancy and Taxation

Chair: 
Kaye Newberry

Professors:
Arthur J. Francia, George O. Gamble, Saleha Khumawala, Gerald Lobo, Kaye Newberry, James W. Pratt

Associate Professors:
Mimi Alciatore, Tong Lu, Janet A. Meade, Thomas R. Noland, Scott Whisenant

Assistant Professors:
Yun Fan, Ramon Fernandez (Clinical), Samuel Goble (Clinical), John L. Green (Clinical), Kathleen Harris (Clinical), Christo Karunanthan, Emre Kilic, Haijin Lin, Robert S. Milbrath (Clinical), Edward C. Nathan (Clinical), Michael Neel, Michael Newman (Clinical), Kiran Parthasarathy (Clinical), Joe Seltz (Clinical), James B. Stinson (Clinical), Cathy Weber (Clinical), Jinyoung Wynn, Michael Yampuler (Clinical), Yuping Zhao

The Professional Accounting Programs Office

The Professional Accounting Programs Office, located in 275 Melcher Hall, is committed to providing quality advising services to currently enrolled and prospective students. Interested persons may contact the office for information and academic advising at 713-743-4696. Information sessions on Accounting are offered monthly.

The Department of Accountancy & Taxation, through the Professional Accounting Program's Office, offers a number of programs (tracks) for accounting majors, some for students entering the workforce with a BBA in Accounting, and others for those students wanting to qualify to take the Texas State Board of Public Accountancy (TSBPA) Uniform CPA Examination. The goal of the Accounting Programs Office is to help all accounting degree-seeking majors to successfully determine and accomplish their academic and career goals.

BBA in Accounting

Students seeking a BBA in Accounting are required to take 120 hours of coursework to graduate. In addition to the courses and electives required of other C. T. Bauer College business majors, students seeking their BBA in Accounting take courses in Accounting Information Systems, Auditing, Federal Income Tax, Financial Reporting Frameworks, Intermediate Accounting (I and II), and Management Accounting.

While a track is not required to graduate with a BBA in Accounting, there are three tracks offered to Accounting BBA students who want to use their business and accounting electives to specialize. These three concentrations include the Professional Program in Accountancy (PPA) or "150 Hour Program" (for Accounting students who know they want to become qualified to sit for the CPA examination), the Internal Audit track (UH's Internal Audit track is recognized as one of the top programs in the world by the Global Institute of Internal Auditors), and the Oil & Gas Accounting track.

All students in these three undergraduate concentrations are required to attend colloquiums. Colloquiums are one-hour sessions that meet every Friday during the fall and spring semesters and feature speakers (experts in their fields from hiring companies and firms) who make presentations on "cutting edge" topics and represent firms that offer our students paid internships that will prepare them for a career in their chosen field of study.

Internal Audit track (IA) students take all the courses required for a BBA in Accounting plus three Internal Audit courses that prepare them for the CIA (Certified Internal Auditor) Exam and fulfill elective requirements for the BBA in Accounting. IA students who complete track requirements receive an Internal Audit Certificate from the Global Institute of Internal Auditors. The IA is currently ranked as one of the top Internal Audit programs in the world by the Global Institute of Internal Auditors and is the only program of its kind offered in Southeast Texas.

Oil & Gas Accounting track (O&G) students also take all the courses required to earn a BBA in Accounting. As electives for the BBA in Accounting, O&G students take three accounting courses in oil & gas/energy accounting that prepare them for accounting careers in the oil & gas industry, one of the largest industries in Southeast Texas. O&G students who complete track requirements receive an Oil & Gas Accounting Certificate.

Our IA and O&G students are also encouraged to continue their education and earn a MS in Accountancy degree.

Students interested in finding out more about the PPA, the Internal Audit, and Oil & Gas Accounting tracks should either contact the Academic Advisor in the Professional Accounting Programs Office, 275 Melcher Hall (call 713-743-4696) for program and course information; or visit the BBA in Accounting website (http://www.bauer.uh.edu/departments/acy/undergraduate/index.php).

MS Accountancy

The Master of Science in Accountancy (MSACCY) is a graduate degree for accounting students and professionals who seek to enhance their technical and professional skills.

Students pursuing the MS-ACCY come from two paths, Master's Program in Accounting (MPA) and the PPA. Both groups, PPA and MPA, earn the same MS-ACCY degree.

The MPA is for students who have earned their bachelor's degree, either from the University of Houston or elsewhere, and decide to pursue graduate accounting education afterward. Many MPA students come from non-accounting backgrounds or are returning students who were not in the PPA but decided later in their academic career to pursue the MS-ACCY requirements.

Admission to the MS-ACCY Program is based on an application package that includes the student's undergraduate GPA, GMAT score, resume, goal statement, and letters of reference.

The MS-ACCY program provides students with the coursework they need to sit for the Texas State Board of Public Accountancy (TSBPA) Uniform CPA Examination. Those students taking advantage of courses offered in the Internal Audit and Risk Tracks may also meet the academic requirements to sit for the Certified Internal Auditor (CIA) and Certified Management Accountant (CMA) examinations.

Students pursuing the MS-ACCY degree select from four academic tracks: - the Financial Accounting and Reporting Track (aka the Audit Track), the Advanced Internal Audit track, the Risk Management Track and the Taxation Track.

The Financial Accounting and Reporting Track is designed for students interested in a career in public accounting as auditors and consultants, or in industry careers related to accounting and finance. Track courses provide students with the knowledge needed to prepare and interpret financial reports, participate in the conduct of audits, and research complex financial reporting issues.

The Advanced Internal Audit Track is designed for students who wish to become Certified Internal Auditors or Certified Fraud Examiners. Courses taught for undergraduates include Internal Audit, Enterprise Risk Management and IT Security. On the graduate level, students have a choice of seven additional courses (including Governance, Risk & Compliance, and Fraud Examination). A "Capstone" course is also being developed at the graduate level for CPA/CIA graduates taking the Risk Track.

The Risk Management Track is designed for students interested in a career in IT auditing, risk management, or security risk. Track courses provide students with knowledge of IT systems development and acquisition, database design and operation, IT control frameworks and compliance, and risk management.

The Taxation Track is designed to prepare students for careers in public accounting as tax consultants, in industry as tax strategists, or in government. Track courses provide students with the knowledge needed to identify and address tax issues at the local, state, national, and international level. New courses are being planned based on suggestions from our Accounting Programs Advisory Committee and Department of Accountancy & Taxation Advisory Board including a new course in International Taxation.

Students interested in enrolling in the MSACCY program should either contact the MS Admissions Advisor in the Professional Accounting Programs Office, 275 Melcher Hall; call 713-743-4696 for program and course information; or visit the MSACCY website (http://www.bauer.uh.edu/departments/accy/graduate/index.php).

Certificate in Accountancy

The Certificate in Accountancy Program (CAP) was developed for two reasons. The first is to offer courses to students who do not have a BBA in Accounting who want to enter the MSACCY program. The CAP allows them to meet their core accounting course requirements so they can continue their degree-seeking education.

The second purpose is to provide accounting courses to non-degree-seeking post-baccalaureate students who plan to sit for the Texas State Board of Public Accountancy (TSBPA) Uniform CPA Examination. The Certificate in Accountancy is awarded to students who complete at least ten courses in the program.

Students should contact the CAP advisor in the Professional Accounting Programs Office, 275 Melcher Hall; call 713-743-4696 for program and course information; or visit the CAP website (http://www.bauer.uh.edu/departments/accy/CAP/index.php).

Accountancy and Taxation Requirements

Business majors must meet the business, nonbusiness, and elective requirements for a baccalaureate degree as well as the following for a Bachelor of Business Administration degree with a major in Accounting:

Accounting (24 semester hours)

1. ACCT 3366, 3367, 3368
2. Advanced Accounting (12 semester hours)
   ACCT 3337, 3371, 4331, 4335
3. Three (3) semester hours of approved advanced electives in business.

Catalog Publish Date: August 22, 2012
This Page Last Updated: October 1, 2012