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-nine semester hours. These hours include the following: Accounting
200, 215, 221, 312, 313, 315, 331, 341, 407, 411, and nine hours of accounting electives to
be selected from the following: Accounting 391, 395H, 400, 406, 432, 442, 444, or
495. Requirement for graduation is a 2.2 or better overall degree GPA and a 2.2 or
better degree GPA in Accounting.
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. 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.
Honors Diploma in the Discipline
For information on earning Sophomore Honors Distinction, Senior Honors Distinction, or the Honors Diploma, please consult The University Honors Program
section of this catalog, the Director of the Honors Program, and/or your Department
Head.
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 Education Requirement
The Louisiana State Board of Public Accountancy (Board) requires a bachelor’s degree
for an applicant to be eligible to sit for the Uniform Certified Public Accountant
Examination. This degree must be from an accredited university recognized by the Board.
Southeastern Louisiana University maintains its accreditation with the Southern Association
of Colleges and Schools Commission on Colleges (SACSCOC), which is recognized by the
Board. The courses required to earn the Bachelor of Science degree in Accounting at
Southeastern Louisiana University include all of the courses required to sit for the
exam.
Information about the CPA Examination requirements can also be obtained from the Department
of Accounting and Finance at Southeastern or from the State Board of Certified Public
Accountants of Louisiana.
Major in Finance
The major in Finance leads to the degree of Bachelor of Science in Finance.
Honors Diploma in the Discipline
For information on earning Sophomore Honors Distinction, Senior Honors Distinction, or the Honors Diploma, please consult The University Honors Program
section of this catalog, the Director of the Honors Program, and/or your 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.
