5th floor, Robinson College of Business Building,
Douglas Stevens, Director
Faculty: Beck, Borthick, Cao, Clark, Comer-Jones, DeAngelis, Liang, Majerczyk, Mullis, Nathan, Potts, Sevcik, Stevens, Tafkov
The undergraduate accounting program is designed to provide the foundation-level technical and analytical accounting knowledge and skills needed to become a professional in the accounting field and to pursue a fifth (graduate) year of accounting study. The primary emphasis of the program is preparation for students who wish to apply for admission to the Master of Professional Accountancy program. In addition, the program is designed to provide appropriate preparation for entry-level positions in business and for graduate study in law or other business fields. The B.B.A. in accounting focuses on broad business and accounting exposure based on a sound foundation of general education.
Accountants today are expected to participate extensively in the general area of business management. The profession of accountancy is becoming increasingly divergent, encompassing such areas as financial and operational auditing, operations research, information systems development and assurance, financial reporting, corporate tax planning, and cost analysis and control.
In recognition of the advisability of acquiring a broadly based education in liberal arts and general business subjects, as well as the necessity of a thorough foundation in the highly specialized and diversified fields of accounting, a person desiring a career in accounting is encouraged to complete the entire professional program of study leading to the Master of Professional Accountancy degree.
7100.10 Program Admission
There are no admission requirements specific to the Accounting program. However, Accounting students are required to meet all University and College admission requirements.
7100.20 Program Financial Information
There are no special fees associated with majoring in Accounting. However, Accounting majors must pay all tuition and fees charged by the University and the College.
7100.40 Certified Public Accountant (CPA) Examination
Taking the Uniform Certified Public Accountant (CPA) examination in the state of Georgia: Beginning with the November 2003 administration of the Uniform CPA Examination, candidates may qualify to take the examination based on having earned a baccalaureate degree with a concentration in accounting. A concentration in accounting is defined as completion of 20 semester hours in accounting subjects above the principles level at a 4-year accredited college or university that offers a baccalaureate degree.
Obtaining a license to practice as a Certified Public Accountant (CPA) in the state of Georgia: A candidate must pass the CPA Exam and meet additional educational and work experience requirements, to obtain a license to practice as a CPA. Students must have completed no fewer than 150 semester hours of college credit, of which 30 semester hours have to be in accounting above the principles level and 24 semester hours in general business subjects. An applicant who meets the general, educational and examination requirements will be issued a license to practice as a CPA upon presenting evidence that such applicant has attained two years, including 4,000 hours, of continuous experience in public accounting, under the supervision of a person licensed to practice public accounting, immediately preceding the date of application for the certificate. Five years, including 10,000 hours, of continuous employment in the accounting field in business or industry, under the supervision of a person licensed to practice public accounting, or in government or college teaching, may be accepted in lieu of the aforementioned experience requirement. Part-time experience is permitted if it is continuous.
Students may take the CPA Exam after obtaining their undergraduate degree in accounting from Georgia State University. However, the School of Accountancy recommends that students meet the licensing requirements of the law by being admitted to either the Master of Professional Accountancy or Master of Taxation degree programs after completing an undergraduate degree. Students who plan to enroll at the master’s level should become aware of the admission requirements early in their undergraduate studies; a strong academic record and satisfactory scores on the Graduate Management Admission Test are important factors in master’s-level admission.