Accounting Courses Accepted by the TSBPA

Accounting Courses – The following courses meet the Board’s definition of upper division accounting courses.  However, a student using these courses to meet the education requirement for the CPA Examination, must have earned a bachelor’s degree from a university recognized by the Board prior to taking this accounting program. Thirty semester hours are required for CPA Examination eligibility.  At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of any transcript-issuing institution.  Additional credit will not be given for repeated courses or coursework.  The subject-matter content should be derived from the Uniform CPA Examination Content Specification Outline.

ACNT 1331       Federal Income Tax: Individual
ACNT 1347       Federal Income Tax: Partnerships and Corporations
ACNT 1372       Special Topics in Accounting Theory
ACNT 1391       Fraud Examination
ACNT 1393       Special Topics in Taxation: Federal Tax Research
ACNT 2303       Intermediate Accounting I
ACNT 2304       Intermediate Accounting II
ACNT 2309       Cost Accounting
ACNT 2330       Governmental and Not-for-Profit Accounting
ACNT 2331       Internal Controls and Auditing
ACNT 2332       Accounting Information Systems
ACNT 2333       Advanced Financial Accounting
ACNT 2375       Advanced Theory and Problems in Accounting
ACNT 2376       Financial Statement Analysis

Accounting Research and Analysis – Two semester hours are required in accounting research and analysis.  The semester hours may be included in the 30 semester hour accounting requirement. The following course(s) meet the Board’s requirements for a discrete (stand-alone) course in accounting research and analysis.

ACNT 1393       Special Topics in Taxation: Federal Tax Research
ACNT 2375       Advanced Theory and Problems in Accounting

ACNT 1370 Ethics – Three semester hours are required.  This course meets the Board’s definition of an acceptable ethics course.  The qualifying course is upper division and provides students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession.  The ethics course provides a foundation for ethical reasoning and includes the core values of integrity, objectivity, and independence.