DEPARTMENT OF ACCOUNTING AND FINANCE
Vacant, Department Head
Major in Accounting
In addition to the general education core requirements, the major program in accounting
consists of thirty semester hours. These hours include the following: Accounting 200,
221, 312, 313, 320, 331, 341, 407, 411, and three hours of accounting electives to
be selected from the following: Accounting 391, 400, 406, 432, or 442. Requirement
for graduation is a 2.2 or better overall degree GPA and a 2.2 or better degree GPA
in Accounting.
Honors Diploma in the Discipline
The department also offers an upper-division honors curriculum allowing its students
to earn an honors diploma in the major at graduation. For information about requirements
and honors courses in this department, please contact the Department Head.
Selection and Retention Policies
Excluding progression to Accounting 225, students (regardless of major) must have
a grade of "C" or better in each prerequisite Accounting course taken (Accounting
200, 221, 312, and 313) to progress and a "D" or better in each non-prerequisite Accounting
course taken (Accounting 320, 331, 341, 400, 406, 407, 411, 432, and 442). Each accounting
course numbered 221 and above (excluding 225) may be repeated only once, excluding
course withdrawals. If a student repeats any course numbered 221 or above without
obtaining the minimum grade listed above for that particular course, no other Accounting
courses numbered 221 or above (excluding 225) may be taken.
The statements in the foregoing paragraph do not override the individual course prerequisites
outlined elsewhere in this catalog. Also, the foregoing language does not reduce the
GPA requirements that must be met in order to graduate with a B.S. degree in Accounting.
A discussion of these GPA requirements can be found under the "Major in Accounting"
section above.
Minor in Accounting
A minor in accounting will be given upon the satisfactory completion of eighteen hours
of course work in Accounting. The required courses are as follows: Accounting 200,
221, 312, 313, 331, and 341. Students minoring in Accounting must obtain the approval
of the Department Head. All rules discussed in the "Selection and Retention Policies"
section apply to all students including minors in Accounting.
CPA Examination 150-Hour Education Requirement
The Louisiana State Board of Public Accountancy requires at least 150 hours of college
credit for an applicant to be eligible to sit for the Uniform Certified Public Accountant
Examination. This college credit must include at least a bachelor's degree from an
accredited university recognized by the Board. The applicant must also have completed
24 semester hours of accounting courses and 24 semester hours of business courses.
The Accounting Program at Southeastern is fully accredited by the Association to Advance
Collegiate Schools of Business International. Upon completion of the B.S. degree in
Accounting at Southeastern, students may need additional hours to obtain the 150 hours
required by the Board to sit for the CPA Examination.
Information about the CPA Examination requirements can be obtained from the Department
of Accounting and Finance at Southeastern or from the State Board of Certified Public
Accountants of Louisiana, Pan American Life Center, 601 Poydras Street, Suite 1770,
New Orleans, LA 70130, phone 504-566-1244, fax 504-566-1252, web address is www.cpaboard.state.la.us.
Major in Finance
The major in Finance leads to the degree of Bachelor of Science in Finance.
Honors Diploma in the Discipline
The department also offers an upper-division honors curriculum allowing its students
to earn an honors diploma in the major at graduation. For information about requirements
and honors courses in this department, please contact the Department Head.
Minor in Finance
Students from other departments of the University may minor in Finance. The minor
in Finance consists of Finance 381, 401, 451 and nine hours of 300+ Finance electives.
Students minoring in Finance must obtain the approval of the Department Head.
