• Major in Accounting
• Major in Accounting/Business
• Major in Economics
• Major in Finance

Courses:

• Accounting (ACC)
• Economics (ECO)
• Finance (FIN)

Laboratory science (choose two courses, with parallel labs) (8 hours) 

• BIOL 101 or 121; 102 or 122
• CHEM 101 or 121; 102 or 122*
• GEOL 101 or GESC 111; 102
• GESC 111 or GEOL 101; 112
• MPS 101; 102
• PHYS 101 or 210; 102 or 211

Mathematics (3 hours) 

• MATH 101, 110 or 115 (or any mathematics course for which one of these courses is a prerequisite)

Written communication (6 hours) 

• ENG 101 and 102

Oral communication (3 hours) 

• SCOM 101 or 201

Computer literacy (3 hours) 

• CIS 105

Foundations and applications of communication (3 hours) 

• PHIL 203, PSY 201, GBUS 215* or ENG 270

History (choose two courses) (6 hours) 

• HIST 201, 202, 203

Political Science (6 hours) 

• POSC 101 and 102

Cross-cultural studies (6 hours) 

• ANTH 201, ECO 201*, GEOG 202 or SOCI 201
• ENG 203, HIST 210 or two semesters of one foreign language (Student who chooses the language option thereby satisfies the language portion of the bachelor of arts degree requirements.) 

Literature of the western world (3 hours) 

• ENG 201 or 202

Visual and performing arts (3 hours) 

• FA 101, ART 151, ART 152, MUS 101, or THRE 105

• Sports and exercise sciences
• ANSC/SES 158, 164, 165 (one credit hour each)
• DNCE 110, 210 (one credit hour each)
• Fall semester band (one credit hour each semester)

Student must take FA 101, MATH 115, SCOM 101 or 201 from Univesity Core Curriculum Requirements.

ACC 234, 311, 332, 371, 451, 461, six semester hours advanced accounding electives.

• At least 24 semester hours must be in courses numbered 5500 or above.
• This program will be a non-thesis program. Students desiring to do a thesis program will be required to complete the regular M.P.A. degree program.
• Application for entry into the program will be made during the semester in which the student completes 90 hours of course work. Graduate course work cannot be taken prior to acceptance into the program.
• The Graduate Management Assessment Text (GMAT) must be taken prior to entry into the program. The product of the student's GMAT and grade point average (GPA) for all course work must equal or exceed 1,425.
• Applicants must have completed the following accounting courses prior to admission: ACC 231, 232, 234, 311, 332, 371.

The following courses are required for a total of 152 hours for the integrated M.P.A./B.B.A. program:

• MATH 116; ECO 201 *, 202; GBUS 212, 215~; ACC 231, 232; BST 250 (4); FIN 320; MGT 330, 415;
• MKT 340.

NOTE: ECO 201 and GBUS 215 are required of all College of Business majors and are counted as part of the University Core Curriculum Requirements leaving 31 additional hours required.
Undergraduate Electives
(15 hours)
Graduate Accounting Requirements
(nine hours):

M.B.A. Core (nine hours):

ECO 5505 or 5506 and six hours as advised.

Advanced Electives for Graduae Credit
(nine hours)
Master of Professional Accounting (M.P.A.)/Bachelor of Business Administration (B.B.A.) Degree
(Refer to graduate section)

• MATH 115, SCOM 101 or 201, FA 101 (if not taken as part of University Core Curriculum Requirements).
• ECO 201, 202, 311, 312, 18 semester hours of advanced electives.
• MATH 116.
• BST 250.
• 15 semester hours of additional course work with prior approval of adviser. These courses should be in harmony with the student's area of interest.

Recommended Electives

ACC 231, 232, SCOM 101 or 201 (if not taken as part of University Core Curriculum Requirements)

Other Requirements

B.S. Degree

• six semester hours from natural sciences and mathematics.
• Six semester hours from communications and social sciences.

B.A. Degree

• Eight semester hours of foreign language.
• Six semester hours from Art, English, History, Philosophy or Theatre.

Minimum of 130 hours required for both degrees
Bachelor of Business Administration (B.B.A.) Degree in Economics
(Major Code: 306)
University Core Curriculum Requirements

• Specific courses required from University Core Curriculum Requirements are MATH 115, FA 101, SCOM 101 or 201, ECO 201 and GBUS 215.
• Business core.
• ECO 311, 312 and 18 semester hours of advanced economic electives.
• Additional electives to total 130 hours.

Master of Science (M.S.) Degree in Finance and Economics (Refer to graduate section)

Student must take F.A. 101, MATH 115, SCOM 101 or 201 from the University Core Curriculum Requirements.

Bachelor of Business Administration (B.B.A.) Degree Requirements
(See requirements on T. Boone Pickens College of Business Home)
Finance Fore Requirements

• 24 semester hours - FIN 322, 420, 421, 423, 424, 426 and ACC 234, 332.
• six semester hours - FIN 310, 311, 428; ACC 311, 312, 371; or ECO 311, 312, 464.
• Additional electives to total the minimum 130 hours to receive a degree.

231. Introduction to Financial Accounting [ACCT 2301]. Analyzing and recording business transactions; original and final books for entry; controlling accounts; adjusting and closing entries; sole proprietorship accounting.
(3 3 0)
232. Introduction to Managerial Accounting [ACCT 2302]. Prerequisite: 231. Partnership and corporation equities; budget planning; concepts of cost behavior; volume-profit relationships; job order and process costing; standard costing; relevant costs analysis; departmental cost allocation; cash flow.
(3 3 0)
234. Intermediate Accounting I. Prerequisite: 231, 232. Financial statement format, accounting cycle review; cash and temporary investments; inventories; current liabilities; noncurrent investments; plant assets.
(3 3 0)
311. Federal Tax Accounting I. Prerequisite: 232. Practice and procedure in determination of income tax liability of individuals.
(3 3 0)
332. Intermediate Accounting II. Prerequisite: 234. Fixed assets; long-term liabilities; capital stock; retained earnings; single-entry accounting; statement analysis; application of funds.
(3 3 0)
334. Introductory Petroleum Accounting. Prerequisite: 232. Introductory and intermediate generally accepted accounting practices in petroleum accounting.
(3 3 0)
371. Cost Accounting. Prerequisite: 232. Fundamentals of cost accounting under job order and process cost systems. Cost concepts, reports and behavior. Responsibility accounting by use of standard cost and variance analysis.
(3 3 0)
411. Federal Tax Accounting II. Prerequisite: 311, junior standing. Income tax reporting requirements with respect to property transactions, partnerships, small-business corporations; analysis and research of tax questions.
(3 3 0)
412. Supervised Readings in Accounting. Prerequisite: 12 semester hours of advanced work in accounting, junior standing. Current problems in accounting through reading of periodicals, govemment publications and books which have had a profound influence on American business philosophy.
(1-6 0-6 0)
431. Estate and Gift Taxation. Prerequisite: 311. Federal estate and gift taxes with emphasis on estate planning including use of marital-deduction trusts, generation-skipping transfers, disclaimers and other estate-planning techniques.
(3 3 0)
432. Advanced Accounting. Prerequisite or concurrent enrollment: 332. Principles and techniques of consolidated statements; foreign exchange; governmental; actuarial science.
(3 3 0)
451. Auditing. Prerequisite or concurrent enrollment: 332. Ethics and standards, internal control and auditing techniques and objectives.
(3 3 0)
452. Advanced Auditing. Prerequisite: 451. Procedures with emphasis on use of statistical computer-based methods.
(3 3 0)
461. Advanced Accounting Theory. Prerequisite: senior standing. Development of accounting theory; AICPA research bulletins and opinions; pronouncements of other authoritative bodies.
(3 3 0)
471. Accounting Law. Prerequisite: junior standing. Law regarding the Bankruptcy Act, the Federal Corrupt Practice Act, accountant's legal liability, product liability, employer-employee laws, Uniform Commercial Code and other topics.
(3 3 0)
472. Advanced Cost Accounting. Prerequisite: 371. Advanced cost and managerial topics relating to planning, control and decision making, including flexible budgeting, variable costing, diflerential cost analysis, decision making with uncertainty, profitability analysis, and cost accumulation and analysis relating to activity-based costing and just-in-time systems.
(3 3 0)
491. Govemmental and Fiduciary Accounting. Prerequisite: 232. Bankruptcy, estates and trusts; fund accounting for budgets, revenue, expenditures and reports.
(3 3 0)
497. Internship in Accounting. Prerequisite: junior standing, approval of department head. On-thejob experience in a phase of the accounting profession. Must be first-time experience on a full-time basis.
(3 0 0)

5411. Federal Tax Accounting II. (3 3 0)
5431. Estate and Gift Taxation. (3 3 0)
5432. Advanced Accounting. (3 3 0)
5451. Auditing. (3 3 0)
5472. Advanced Cost Accounting. (3 3 0)
5491. Govemmental and Fiduciary Accounting. (3 3 0)
5500. Financial Accounting. (3 3 0)
5501. Thesis. (3 0 0)
5502. Thesis. (3 0 0)
5505. Accounting for Decision Making. (3 3 0)
5506. Seminar in Accounting Theory. (3 3 0)
5507. Seminar in Accounting Systems. (3 3 0)
5508. Seminar in SEC Accounting. (3 3 0)
5509. Seminar in Tax Research. (3 3 0)
5516. Reading and Conference. (3 0-3 0)
5599. Special Topics. (3 3 0)

201. Principles of Macroeconomics [ECON 2301]. Survey of macroeconomic principles and their application to U.S. and global concerns. Course will also deal with multicultural aspects of domestic and international economics.
(3 3 0)
202. Principles of Microeconomics [ECON 2302]. Survey of microeconomic principles and their application to current problems and policies.
(3 3 0)
NOTE: ECO 201 and 202 are prerequisites for all 300- and 400-level courses.
311. Intemmediate Microeconomic Theory. Role of prices in economic organization and determinants of prices and resource allocation under various types of markets.
(3 3 0)
312. Intermediate Macroeconomic Theory. Analysis of determinants of the aggregate level of the national income and employment; characteristics and causes of fluctuations in production, income and employment; problems of measurement and forecasting and proposals for economic stabilization.
(3 3 0)
321. Development of Modern Capitalism. Factual and interpretative study of modern economic development, technology, capital formation, population, income and the rise of capitalistic institutions, ideologies and methods of production.
(3 3 0)
391. Independent Study. Individual study designed to meet needs and interest of the student.
(3 0 0)
401. Industrial Organization and Regulation. Role, development and problems of public policy in controlling modern industrial organization, price policies and market practices.
(3 3 0)
412. Money, Credit and Banking. Nature and functions of money and credit; operation of commercial and central banks and other credit agencies; value of money; relationship of monetary policy and banking operation to general economic conditions.
(3 3 0)
421. Comparative Economic Systems. Analysis of competing economic ideologies. Emphasis on theoretical aspects of capitalism, socialism, communism and their variants.
(3 3 0)
432. Economics of the Public Sector. Economic analysis of tax and spending programs with attention to the impact of the public sector on the economy.
(3 3 0)
441. Intemational Economics. Basic economic factors in international relations. Distribution of resources; principles of international trade, exchange and capital movements; objectives, methods and economic consequences of various commercial policies.
(3 3 0)
442. Economic Development. Theory of economic growth and problems of economic development of lesser developed areas.
(3 3 0)
451. Economics of Labor Resources. Economic aspects of employment, wages, income and working conditions; growth of labor organizations and economic implications of their policies and methods; labor legislation and government intervention in labor-management relations.
(3 3 0)
455. Environmental and Natural Resource Economics. Economic issues involved in development and maintenance of the environment, problems of resource allocation, social cost, pollution and policy issues involved. Competing uses for natural resources, including agricultural, industrial, domestic and municipal will be evaluated along with current environmental issues. Same as AGBE 455.
(3 3 0)
461. Development of Economic Philosophy. Evolution of economic ideas. Emphasis on the period subsequent to the Industrial Revolution. Mercantilism, physiocracy, Marxism and Keynesian contributions.
(3 3 0)
464. Introduction to Quantitative Economics and Finance. Prerequisite: BST 250 or consent of instructor. Application of quantitative methodology in economics and finance with emphasis on forecasting and optimization techniques, methods for allocation of scarce capital resources, derivative securities and portfolio selection.
(3 3 0)
472. Managerial Economics. Applications of economic analysis to a wide range of decisions required of business management and the way economic principles affect management of business enterprise.
(3 3 0)

5401. Industrial Organization and Regulation.
(3 3 0)
5412. Money, Credit and Banking.
(3 3 0)
5421. Comparative Economic Systems.
(3 3 0)
5451. Economics of Labor Resources.
(3 3 0)
5455. Environmental and Natural Resource Economics.
(3 3 0)
5461. Development of Economic Philosophy.
(3 3 0)
5464. Introduction to Quantitative Economics and Finance.
(3 3 0)
5472. Managerial Economics.
(3 3 0)
5500. Topics in Contemporary Economic Theory.
(3 3 0)
5505. Seminar in Advanced Microeconomic Theory.
(3 3 0)
5506. Seminar in Advanced Macroeconomic Theory.
(3 3 0)
5511. Seminar in Monetary Theory.
(3 3 0)
5530. Environmental Policy Issues.
(3 3 0)
5532. Problems in Govemment Finance and Fiscal Policy.
(3 3 0)
5541. Seminar in Intemational Economics and Economic Development.
(3 3 0)
5581. Seminar in Regional and Urban Economics.
(3 3 0)
5591. Readings and Research.
(3 0 0)
5592. Economic Concepts and Resources.
(3 3 0)
5593. The American Economy and Its Development: Teaching Resources.
(3 3 0)
5594. Money and Banking in the Social Sciences.
(3 3 0)
5595. Energy Economics.
(3 3 0)
5596. Trade Across the Curriculum.
(3 3 0)
5599. Special Topics.
(3 3 0)

120. Personal Finance [BUSI 1307]. Problems related to financing family and individual needs. Topics include budgeting, banking, real estate, saving, investing, insurance and personal taxes. Open to business and non-business majors.
(3 3 0)
214. Real Estate Fundamental and Practices. Economic and social impact of real estate, real estate market, titles to property, contracts, deeds and conveyances, mortgages and deeds of trust, leases, liens, home ownership, tax factors in real estate, sources of funds and title closing.
(3 3 0)
310. Real Estate Appraisals. Various approaches to valuation; market, cost and income; appraisal process, capitalization of income, gross-rent multipliers, replacement-cost method and the market-comparison method.
(3 3 0)
311. Real Estate Finance. Legal nature of real estate mortgages, kinds of mortgages, second liens, real estate bonds, land contracts, lease-back, savings and loan associations, bank finance, mortgage banking, loan applications, title analysis, financing fomms, FHA and conventional loans.
(3 3 0)
320. Business Finance. Prerequisite: BST 250 (may be taken concurrently), ACC 231, 232. Organization, financing and management of a business organization. Topics covering financial instruments, optimum capitalization mixes, leverage, capital budgeting and cost of capital are developed.
(3 3 0)
322. Financial Analysis and Forecasting. Prerequisite: 320. Problems course in financial statement analysis for the credit analyst, secuilty analyst and financial manager. Forecasting techniques and use of the electronic spreadsheet.
(3 3 0)
412. Supervised Readings in Finance. Prerequisite: 12 semester hours of advanced work in a business major, junior standing. Current problems in finance through reading business periodicals, government publications and books which have had a profound influence in the financial world.
(1-6 0-6 0)
420. Investments. Prerequisite: 320 or consent of instructor. Emphasizing the commitment of funds to various security forms such as common stocks, bonds, warrants, convertible bonds, liquid assets and other securities. Industry analysis is also required.
(3 3 0)
421. Portfolio Management. Prerequisite: 420. Risk, selection of assets, diversification and evaluation of portfolio perfommance; emphasis on efficient markets and modern portfolio performance. Students will design and implement investment strategies.
(3 3 0)
423. International Finance. Prerequisite: 320 or consent of instructor. Financial management concepts and practices unique to multi-national firms with cases and lectures on risk analysis, financing methods, long-range planning and other topics. Emphasis on pragmatic handling of topical problems in international finance.
(3 3 0)
424. Management of Financial Services. Prerequisite: 320 or equivalent. Management of financial intermediaries of both depository and non-depository form. Consideration of institutional objectives; environmental, legal and regulatory constraints; changing trends in the development and provision of financial services to both commercial and individual sectors.
(3 3 0)
426. Financial Management. Prerequisite: 320, 322. Responsibility of the chief financial owner of the firm with regard to short-term, intermediate-term and long-term financial planning. Decision-making function within realities of the financial world.
(3 3 0)
428. Futures and Opbons. Theory and practical trading application for agricultural, financial and petroleum futures and options markets. Same as AGBE 428.
(3 3 0)

5420. Investments.
(3 3 0)
5421. Portfolio Management.
(3 3 0)
5423. International Finance.
(3 3 0)
5424. Management of Financial Services.
(3 3 0)
5426. Financial Management.
(3 3 0)
5428. Futures and Options.
(3 3 0)
5500. Managerial Finance.
(3 3 0)
5516. Supervised Readings in Finance.
(3 0-3 0)
5520. Seminar in Finance.
(3 3 0)
5522. Security Analysis.
(3 3 0)
5526. Seminar in Finance Theory.
(3 3 0)
5530. Money and Capital Markets.
(3 3 0)
5599. Special Topics.
(3 3 0)