University Requirements

• General Education  Credit Hours: 31
• Service Learning Credit Hours: 3
• Upper Division Credit Hours: 42
• Writing Intensive Credit Hours: 9

Supporting Course Work

• BUSA 1110 - Introduction to Business Credit Hours: 3
• ECON 2110 - Macroeconomic Principles Credit Hours: 3 *
• ECON 2120 - Microeconomic Principles Credit Hours: 3 *

•  

• MATH 1150 - Business Mathematics Credit Hours: 3

• or

• MATH 1430 - Applications of Calculus I Credit Hours: 3

Business Administration Core Courses

• ACCT 2110 - Principles of Accounting I Credit Hours: 3
• ACCT 2120 - Principles of Accounting II Credit Hours: 3
• BFIN 2120 - Corporate Finance Credit Hours: 3
• BLAW 2110 - Business Law I Credit Hours: 3
• BSAD 497 - Business Policies and Management Credit Hours: 3
• BUSA 2460 - Business Ethics Credit Hours: 3
• MGMT 332 - Human Resource Management Credit Hours: 3
• MGMT 2110 - Principles of Management Credit Hours: 3
• MKTG 2110 - Principles of Marketing Credit Hours: 3

Accounting Concentration

• ACCT 331 - Financial Accounting I Credit Hours: 3
• ACCT 332 - Financial Accounting II Credit Hours: 3
• ACCT 333 - Cost Accounting Credit Hours: 3
• ACCT 334 - Accounting Systems Credit Hours: 3
• ACCT 336 - Fraud Examination Credit Hours: 3
• ACCT 430 - Financial Accounting III Credit Hours: 3
• ACCT 432 - Financial Accounting IV Credit Hours: 3
• ACCT 433 - Tax Accounting Credit Hours: 3
• ACCT 434 - Advanced Income Tax Accounting Credit Hours: 3
• ACCT 435 - Auditing Credit Hours: 3

Total Hours 120

150 Semester Hour Requirement for Certified Public Accountants

Students who intend to sit for the CPA exam should be aware that the American Institute of Certified Public Accountants requires, as a condition to take the Uniform CPA Exam, the completion of 150 semester hours of college coursework. The state of New Mexico requires 150 credit hours to include a bachelor’s degree with 30 hours of accounting coursework.

No restrictions have been placed upon the types of courses students may use to complete the additional coursework to reach the required 150 credit hours.

Suggestions made by the AICPA include additional accounting courses, professional ethics and responsibility, globalization, research methodology, and communication skills. It is logical that those students who intend to become CPA’s should extend their four year program of study into the graduate level by obtaining an M.B.A.

Students should discuss the latest requirements for taking the CPA exam with their accounting faculty.