Department of Accounting and Finance

Robert Braun, Department Head

Major in Accounting

In addition to the general education core requirements, the major program in accounting consists of thirty-nine semester hours. These hours include the following: ACCT 2000 , ACCT 2150 , ACCT 2210 , ACCT 3120 , ACCT 3130 , ACCT 3150 , ACCT 3310 , ACCT 3410 , ACCT 4070 , ACCT 4110 , and nine hours of accounting electives to be selected from the following: ACCT 3910 , ACCT 4000 , ACCT 4060 , ACCT 4320 , ACCT 4420 , ACCT 4440 , or ACCT 4950 . Requirement for graduation is a 2.2 or better overall degree GPA and a 2.2 or better degree GPA in Accounting.

Selection and Retention Policies

Excluding progression to ACCT 2250 , students (regardless of major) must have a grade of “C” or better in each prerequisite Accounting course taken (ACCT 2000 , ACCT 2210 , ACCT 3120 , and ACCT 3130 ) to progress and a “D” or better in each non-prerequisite Accounting course. Each accounting course numbered 2210 and above (excluding 2250) may be repeated only once, excluding course withdrawals. If a student repeats any course numbered 2210 or above without obtaining the minimum grade listed above for that particular course, no other Accounting courses numbered 2210 or above (excluding 2250) may be taken.

The statements in the foregoing paragraph do not override the individual course prerequisites outlined elsewhere in this catalog. Also, the foregoing language does not reduce the GPA requirements that must be met in order to graduate with a B.S. degree in Accounting. A discussion of these GPA requirements can be found under the “Major in Accounting” section above.

Honors Diploma in the Discipline

For information on earning Sophomore Honors Distinction, Senior Honors Distinction, or the Honors Diploma, please consult the University Honors Program section of this catalog, the Director of the Honors Program, and/or your Department Head.

Minor in Accounting

A minor in Accounting will be given upon the satisfactory completion of eighteen hours of course work in Accounting to include at least 9 hours at the 3000/4000 level. The required courses are as follows: ACCT 2000 , ACCT 2210 , and ACCT 3120 , and a total of 9 credit hours from any combination of other courses required for the Accounting major and/or any designated Accounting elective. Students minoring in Accounting must obtain the approval of the Department Head. All rules discussed in the “Selection and Retention Policies” section apply to all students including minors in Accounting.

CPA Examination Education Requirement

The Louisiana State Board of Public Accountancy (Board) requires a bachelor’s degree for an applicant to be eligible to sit for the Uniform Certified Public Accountant Examination. This degree must be from an accredited university recognized by the Board.

Southeastern Louisiana University maintains its accreditation with the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), which is recognized by the Board. The courses required to earn the Bachelor of Science degree in Accounting at Southeastern Louisiana University include all of the courses required to sit for the exam.

Information about the CPA Examination requirements can also be obtained from the Department of Accounting and Finance at Southeastern or from the State Board of Certified Public Accountants of Louisiana.

Major in Finance

The major in Finance leads to the degree of Bachelor of Science in Finance.

Honors Diploma in the Discipline

For information on earning Sophomore Honors Distinction, Senior Honors Distinction, or the Honors Diploma, please consult The University Honors Program section of this catalog, the Director of the Honors Program, and/or your Department Head.

Minor in Finance

Students from other departments of the University may minor in Finance. The minor in Finance consists of FIN 3810 , FIN 4010 , FIN 4510 and nine hours of 3000+ Finance electives. Students minoring in Finance must obtain the approval of the Department Head.