Feb 01, 2023  
2019 - 2020 UTPB Undergraduate Catalog 
2019 - 2020 UTPB Undergraduate Catalog [ARCHIVED CATALOG]

Department of Accounting Finance and Economics

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Administered by the College of Business, Accountancy is a discipline involving quantitative and qualitative information essential to the decision-making functions required in every type of organization.

The Bachelor of Business Administration (BBA) degree with a major in Accountancy affords the opportunity for students to prepare for careers in managerial, governmental and not-for-profit accounting. Individuals who have earned a BBA degree with a major in Accountancy are encouraged to seek appropriate professional certifications such as CMA (Certified Management Accountant), CIA (Certified Internal Auditor),  CFE (Certified Fraud Examiner), and CISA (Certified Information Systems Auditor). Individuals can also pursue the  CPA (Certified Public Accountant) Certificate with a BBA, but must have 150 hours of educational credits to qualify for the exam.

Students who wish to pursue the CPA (Certified Public Accountant) designation need 150 credit hours to meet Texas Certification requirements. Students seeking to become a CPA are advised to follow the BBA in Accountancy with a Master of Professional Accountancy (MPA) degree or a Master of Business Administration (MBA) degree. For more information on this degree, please refer to the appropriate section of the Graduate Catalog. BBA students should work closely with an academic advisor in preparing for the MPA or MBA degree in order to avoid additional courses. A Dual Degree Program leading to a concurrent BBA and MPA is available for qualified students. The Dual Degree Program description and requirements follow the BBA requirements below.


The Economics program is designed to afford students the opportunity to prepare as economists or to serve other disciplines, such as accounting, finance, management, marketing, government, education, sociology or history. Economics includes two broad areas: microeconomics and macroeconomics.

A basic understanding of economics is essential for a well-informed citizenry since most of today’s problems have important economic aspects. It is also a vital discipline for, and is of practical value in, business decision-making. An understanding of the overall operation of the economic system puts businesses in a better position to formulate policies.

Microeconomics is an area applicable to any study of human endeavor where scarce resources must be allocated among competing uses. It is the study of humankind’s behavior in producing, exchanging and consuming material goods and services. Macroeconomics includes the study of the performance of the economy as a whole and includes such problems as inflation, unemployment and the rate of economic growth. Both areas include forecasting, a skill enabling individuals, firms and governmental bodies to adjust to anticipated economic conditions. In economics, problems are examined from a social, rather than an individual, point of view.

A Bachelor of Arts (BA) degree in Economics aims to prepare students for participation in public affairs, positions in business and government service. It offers a strong foundation for pre-law students and for further graduate study leading to teaching and research positions in universities, government and private enterprise.


The College of Business administers the Bachelor of Business Administration (BBA) with a major in Finance. The degree provides an understanding of financial markets, financial institutions, and financial decision-making of businesses. The course work provides training in conceptual and quantitative tools that a financial professional needs to know to be successful. Finance is a discipline that is grounded in economics and draws many of its tools from accounting. Thus a Finance major takes courses in economics and accounting beyond those required of all business majors.

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