Additional Information on the Accounting Program
This major prepares students for careers in public or corporate accounting. The curriculum also provides excellent preparation for the Certified Public Accountant (CPA) examination. Students interested in corporate or tax law may also wish to pursue an accounting major.
Candidates for the Bachelor of Science in Management degree are required to complete a minimum of 122 credits of academic work and achieve a 2.00 cumulative grade point average overall, and a minimum cumulative grade point average of 2.00 in their business and major courses. The BSM degree consists of a minimum of 55 to 61 business credit hours, depending on the major, and a minimum of 39 credit hours from the schools of architecture, liberal arts, public health and tropical medicine, science and engineering, or social work. The latter 39 credits satisfy the course requirements of the Newcomb-Tulane College Core and the required non-business courses for BSM students. The remaining credits needed to reach the 122 credit minimum can be taken at the schools of architecture, business, liberal arts, public health and tropical medicine, science and engineering, or social work. As outlined below, the BSM degree requirements consist of (1) Newcomb-Tulane College core requirements, (2) required non-business courses, (3) required business core courses, (4) business major requirements, (5) required business electives, and (6) free business or non-business electives.
Writing 4 credits
Foreign Language 4-8 credits
Public Service1 0-2 credits
Cultural Knowledge3 12 credits
Scientific Inquiry 9-12 credits
Capstone Experience8 3 credits
Career Management Sessions (4 sessions required)
Major Requirements 15-21 credits
Required Business Electives 9 credits
Free Electives (Business or non-Business)11 14-28 credits
Credit Hours Needed Subtotal 44-52
Total Credit Hours Required for Graduation 12212
Students may use courses that meet the BSM degree requirements to meet the requirements of the Newcomb-Tulane College core curriculum (see numbered notes below for examples). All major and minor requirements are written with this assumption.
1 Students can use the business TIDES courses to satisfy the first public service requirement. Students who successfully complete TIDB 101 or 102, and TIDB 111 will satisfy the first public service requirement. One public service credit will be added for students who take both TIDB 101 or TIDB 102, and TIDB 111. Students are encouraged to take public service courses. A maximum of two public service add-on credits can be used toward the 122 credit hours required for the BSM degree.
2 Business majors are required to take two TIDES courses (TIDB 101 or TIDB 102 in the fall and TIDB 111 in the spring) for 1.5 credits each. This exceeds the Newcomb-Tulane College core curriculum requirement. (If the business major decision is made after the first semester of the first year, but before the sophomore year, and the student has completed a non-business TIDES, the student must complete TIDB 111 or either LGST 410 or MGMT 415. Students choosing to major in business after the first year must complete LGST 410 or MGMT 415).
3 One course must be from a list of courses in Perspectives in European Tradition and one course must be from a list of courses in Perspectives Outside of the European Tradition or Comparative Cultural and International Perspectives.
4 Students may use ECON 101 (or ECON 103) and ECON 102 (or ECON 104) to satisfy the Newcomb-Tulane College core requirement for social sciences.
5 One of these courses must include a laboratory component.
6 Students may use PSYC 100, or PSYC 101 to satisfy the Newcomb-Tulane College core requirement for a life science.
7 Students may use MATH 115 or MATH 114 to satisfy the Newcomb-Tulane College core requirement for quantitative reasoning. MATH 123 or MATH 301 (or the former MATH 308) in conjunction with ISPM 101 may substitute for MATH 114.
8 MGMT 401 and MGMT 490 (taken simultaneously) are the capstone courses for business majors and satisfy the Newcomb-Tulane College core requirement.
9 Students who have the Microsoft Certified Application Specialist Certification for both Excel 2007 and Access 2007 can take any business elective as a substitute for this course.
10 Some sections of MCOM 301 will satisfy the second public service requirement and will have an additional public service credit.
11 Students may fulfill free electives at the Schools of Architecture, Business, Liberal Arts, Public Health and Tropical Medicine, Science and Engineering, and Social Work. Students may fulfill up to nine credits at the School of Continuing Studies, subject to the restrictions listed in the Degree Requirements section of the Newcomb-Tulane College Catalog.
12 BSM students earn a minimum of 122 credit hours to graduate. This number may increase if students choose a double major or a minor, or take excluded classes listed in the Degree Requirements section of the Newcomb-Tulane College Catalog.
Major Course or Elective
Major Course or Elective
* We recommend that students complete required courses during the above-mentioned years.
All courses carry three credit hours unless otherwise noted in the descriptions below. Course offerings may change after this catalog is published. Not all courses listed in this catalog will be offered in a given semester or year.
The required courses listed below are marked ** throughout the course descriptions section.
These courses make up the BSM Core Curriculum and should not be dropped nor can they be taken elsewhere. Once admitted to the Freeman School, students may not transfer Freeman core courses from other universities. Courses that are not marked as required courses are categorized as Freeman elective courses.
In addition to the required courses listed earlier in this section, an undergraduate business student completing the following courses is eligible for transcript designation of a major in accounting.
1 See Note Below
This undergraduate accounting major qualifies students for the profession of accountancy ONLY if they plan to live and work in a 120-hour state. Please see Beau Parent, the director of the master of accounting program, in the sophomore year if you plan to live and work in a 150-hour state.
Be aware that the CPA requirements changed at the end of the 1996 calendar year for candidates registering in the state of Louisiana; Louisiana now requires 150 hours of college/university credit in addition to meeting specific accounting and business requirements. Other states currently or will soon require 150 credit hours. The A.B. Freeman School of Business provides a one-year Master of Accounting program for students wishing to meet the 150-credit-hour requirement through a fifth year of study. For more information about requirements in other states, contact the state board of accounting where you plan to practice.
1Students must review the Course Descriptions section to determine the prerequisites needed for each course. Students will not be allowed to enroll in classes if prerequisites have not been met.