University Catalogue

DEPARTMENT OF ACCOUNTING AND FINANCE

Robert Braun, 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 catalogue. 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.