Frequently Asked Questions
I'm a Texas A&M student, but not in the business school. How can I change my major to accounting?
Change of curriculum information, including details on eligibility requirements, is available through the Undergraduate Program Office (UPO).
I am a new student at Texas A&M and I wonder what accounting courses I should take?
Lower-level business students (BUAD, BUAG) receive advising from academic advisors in the UPO, 238 Wehner. The academic advisors and graduate assistants of the UPO are available to serve all business freshmen and sophomores and can help guide you about what lower-level accounting courses to take.
For transfer students that enroll at Texas A&M ready to pursue upper-level courses, the Department of Accounting recommends pursuing ACCT 327 (Financial Reporting I) after students have successfully completed one semester at Texas A&M. ACCT 327 is a rigorous course and accounting BBA majors must earn a minimum grade of C for graduation. ACCT 327 is available to students that have obtained admittance to upper division in Mays Business School and is a course prerequisite for all other upper-level Accounting courses.
The accounting BBA advisors would be happy to help guide the course selections for upper-level students.
I'm an upper-level business student and want to change my major to accounting. How do I do that?
Students already in a declared major within Mays can change their major to accounting by visiting with an accounting BBA advisor. See the Accounting BBA Advising home page for advising availability.
I want to enroll in the Professional Program for Accounting (PPA). Where can I obtain information?
Applications to the PPA are accepted during the fall and spring semesters of a student's junior year. Admission is based on an evaluation of the following:
- Prior academic performance
- Potential for performance in graduate school
- Honors, awards and extracurricular activities
Students are eligible to apply for the PPA upon completion of ACCT 327.
For more information, check out the PPA website.
How can I be enrolled in a full course?
Each department has its own procedures for wait listing/forcing students into their full courses. These procedures can vary from course to course and semester to semester.
Accounting BBA students should check the Class Wait List Request Form page.
My instructor told me I need to visit with an accounting BBA advisor regarding a prerequisite issue. Do I have to see an advisor?
If you do not handle your prerequisite issue with an accounting BBA advisor, you will be dropped from the course.
How do I complete a degree adjustment to make a course substitution?
The academic advisors in the UPO (238 Wehner) handle all issues related to "core curriculum" and can complete a degree adjustment with you.
How do I get academic credit for an internship?
See the Internship Credit page. Please note that you must obtain permission to enroll in the internship course prior to beginning your internship position.
I have test anxiety and need some study tips?
Student Counseling Services has much to offer! Check out their website.
What do I need to consider now that I am entering Upper Level?
Please remember that Mays undergraduate students must take all 300- and 400-level business course work in residence at Texas A&M University.
The only exception to this is credit earned through participation in a Texas A&M reciprocal exchange study abroad program. In that process, you would take courses from an approved partner institution. Business courses are reviewed and pre-approved prior to the exchange and Texas A&M credit is issued after you return.
Non-Texas A&M study abroad transfer course credit may not be applied toward required upper-level business course degree requirements.
I am considering taking some coursework away from A&M; what do I need to know?
According to the Undergraduate Business Student Handbook published by the UPO, students are instructed to have all transfer course credit (including correspondence, dual enrollment and credit-by-exam) posted to their Texas A&M University transcript before the first class day of the graduating semester.
Make sure your courses have been transferred the Office of the Registrar. You can view your unofficial transcript through Howdy using MyRecord (go to View Unofficial Transcript) to see if all your coursework has been appropriately reflected.
What do I need to do to ensure I am ready for graduation?
You should visit with an accounting BBA advisor each semester to ensure you are successfully meeting your requirements for graduation and review your degree evaluation on Howdy. During pre-registration for your final semester, you will need to visit with an accounting BBA advisor to conduct a final degree audit. You will also need to apply for graduation.
You will also need to apply for graduation; the deadline to apply is the second Friday of classes of your graduating semeter.
For details, visit the Texas A&M Graduation website.
How do I know if I am on track for completing my degree requirements?
You should check your own degree evaluation. Here is how:
- Log into HOWDY.
- Click on DEGREE EVALUATION.
- Scroll to the bottom of the page and click GENERATE NEW EVALUATION.
- Click on BBA ACCT and click GENERATE REQUEST.
- Click DETAIL REQUIREMENTS and SUBMIT.
- Review your classes.
- Scroll through the document and check the top of each AREA to see if it says MET. If it says NOT MET, then you are missing a requirement for that area.
You may need to file an adjustment form with the UPO advisors located in 238 Wehner. The UPO advisors can complete an adjustment form to move a class to the right place on your evaluation.
If the course is related to core curriculum, see a UPO Advisor in 238 Wehner. Make sure to tell them that the issue relates to core curriculum so that you are not sent to an upper level, BBA Accounting Advisor. UPO handles core curriculum issues and issues resolutions.
- Be pro-active in reviewing your own degree evaluations so you know your status. Remember, ultimately you are responsible for making sure you have taken all your classes to graduate.
View the Undergraduate Business Student Handbook.
You can view your unofficial transcript through Howdy using MyRecord (go to View Unofficial Transcript).
Are accounting courses ever offered in mini-mester format?
Mini-mesters within the department are only offered in the spring semester and run for six-week sessions.
Typically we offer ACCT 445 (International Accounting) and ACCT 450 (Accounting Ethics) in the mini-mesters. Both of these two courses are approved by the Texas State Board of Public Accountancy to count toward CPA exam-eligible course hours.
Mini-mester classes are six weeks in length:
- The first mini-mester begins in early January.
- The second mini-mester begins one week after the end of Spring Break.
If you are considering pursuing a mini-mester, we recommend that BBA students take ACCT 445 during the first set of mini-mesters and ACCT 450 during the second. Attempting two mini-mesters is very rigorous and is not recommended if at all possible.
What are the requirements to obtain my CPA license?
NOTE: CPA Examination requirements are set by the Texas State Board of Public Accountancy (TSBPA) and change frequently. Students should review the current requirements with an accounting BBA advisor and follow the updated approved course information on the TSBPA website.
For the CPA examination, an applicant must have 150 college credit hours including 30 hours of upper-division accounting courses. This means four (4) additional upper division accounting courses that meet the TSBPA's definition excluding ACCT 315, ACCT 316 and ACCT 320. In addition, an applicant must have an approved 3-hour ethics class (ACCT 450). Information about the board’s approved ethics courses can be found on the TSBPA website.
The TSBPA has the final say on any issues related to qualifying to sit for the CPA exam.
What should I do if I am interested in sitting for the CPA exam?
If you are interested in sitting for the CPA exam, we recommend that you do not apply for graduation prior to completing the 150 hours.
I heard the Texas State Board of Public Accountancy recently updated rules for CPA eligibility?
Beginning in July 2011, the Board will require two (2) semester hours of accounting or tax research and analysis and two (2) semester hours of accounting or business communications within the 30 hours of upper division accounting courses and 24 hours of business.
The tax research and analysis course requirement will be met with ACCT 405 (fulfills one hour) and ACCT 407 (fulfills one hour).
Courses that meet the new communications requirement include:
- BUSN 205 – Integrated Worklife Competencies
- ACCT 320 – Accounting Communications
- ACCT 407 – Auditing (900 sections only will be considered writing intensive)
- ACCT 489 and/or ACCT 420 – Improving Accounting Communication Skills
BUSN 205 will no longer be offered after the summer term for 2011; if BUSN 205 is required for your degree plan currently, each department will be reallocating the required hours to department specific curriculum.
Accounting majors that do not complete BUSN 205 will be required to take a two-hour course called “Improving Accounting Communication Skills” (ACCT 489 section 900); this course will be renumbered to ACCT 420 in later catalogs, but the course title and requirements will remain the same. Additionally, to replace the 3 hour BUSN 205 course, accounting majors will have to pursue one additional hour of general elective.
BBA degree candidates should take BUSN 205 (Integrated Worklife Competencies) or ACCT 489/420 (Improving Accounting Communication Skills) and ACCT 407 (Auditing - 900 sections only) to fulfill these new requirements.
If you do not take the new communications coursework at Texas A&M and do not file an application of intent in time to fall under the old rules, junior colleges that are approved by the Texas State Board of Public Accountancy to offer the additional accounting/business coursework for potential CPA candidates are options for pursuing additional coursework in communications in the near future. The junior colleges include Lone Star College, Austin Community College, Houston Community College and Mountain View Community College.
What accounting courses does Texas A&M offer to accounting BBA students that want to take additional hours to pursue CPA eligibility?
The following list of courses is available to students in addition to the required accounting curriculum. The Department of Accounting determines the availability of these courses. Courses may not be available each semester.
Because the State Board does frequently provide updates on course requirements, please do review the latest listing of approved courses.
Brief overview of accounting electives:
- ACCT 401 - Advanced Accounting (offered infrequently)
- ACCT 408 - Internal Auditing (fall only)
- ACCT 410 - Fraud Examination (spring only)
- ACCT 425 - Corporate Tax Planning (fall only)
- ACCT 445 - International Accounting (spring and summer only)
- ACCT 447 - Financial Statement Analysis (fall and spring only)
- ACCT 450 - Accounting Ethics (spring and summer only) We strongly recommend that you take ACCT 450 either in the spring (or summer) of your fourth year. That way in the spring of your fifth year, you can take the Accounting Electives that are approved by the TSBPA. If you do not take ACCT 450 at this suggested timing, you may be faced with serious course conflicts and thus may be unable to finalize your coursework at Texas A&M.
- ACCT 484 - Accounting Internship (application available in 460 Wehner from an accounting BBA advisor)
- ACCT 485 - Directed Studies (requires approval of the department head and the student to obtain an accounting faculty sponsor for the course)
- ACCT 489 - Special Topics in... (requires approval of department head; not all ACCT 489 qualify for CPA eligible coursework)
NOTE: ACCT 489 courses taken to fulfill CPA licensing requirements should be verified with a accounting BBA advisor to ensure approval by the TSBPA.
Per the TSBPA, ACCT 489 (Low Income Taxpayers) and ACCT 489/420 (Improving Accounting Communications Skills) DO NOT qualify for inclusion in the 30 hours of upper-division accounting courses requirement.
ACCT 489 (Energy Accounting) DOES qualify for inclusion in the 30 hours of upper-division accounting courses requirement.
Students should adhere to the department’s course semester timing to ensure availability and to minimize the potential for course conflicts. Keep in mind that not all accounting electives will be offered in every semester. The suggested timing for BBA degree candidates, including additional information for those of you pursuing CPA eligibility, can be found on the Accounting BBA Advising website.
Do I have to take all the additional coursework to become CPA eligible at Texas A&M?
No, you can apply for graduate school at another university or take additional upper-level coursework that is approved by the board from another TSBPA-approved institution. The rules for when and where you can pursue additional coursework are found on the TSBPA website.
I have completed the necessary hours to become CPA eligible – now what?
You will need to complete an Application of Intent with the TSBPA. Details on the Application of Intent can be found on the TSBPA website.
The form, along with instructions and an example of a completed application, is provided here:
I am ready to start looking for an internship or a full time placement – now what?
Have you registered at HireAggies.com? Consider using the world class resources at the Career Center including mock interviews, job listings, career counselors, career self assessments, information about working abroad and much more! Register today!
When is the CPA exam offered and where?
The CPA exam is offered:
- January 1-February 29
- April 1-May 31
- July 1-August 31
- October 1-November 30
Testing locations are detailed on the TSBPA website.