The accounting profession continues to be recognized as one of the world's leading professions and as one offering many opportunities for a challenging career. The major challenge confronting the accounting profession today is the continuous development of accounting and information systems that can be utilized by business firms operating in an increasingly complex global environment. Within this environment, business firms and government units are generating and utilizing information at an accelerating rate.

A degree in accounting provides the opportunity for entry into a career offering a variety of different and challenging paths. Many accounting graduates are employed by public accounting firms that provide assurance, tax and other services to all types of organizations. Other accounting graduates pursue careers with business and industrial firms, with all levels of government and as accounting educators. All of these careers provide an opportunity to earn the Certified Public Accountant (CPA) certificate and to serve society by maintaining the highest levels of integrity. The program listed in the following tables for the junior and senior years leads to the Bachelor in Business Administration (B.B.A.) degree. This degree program provides the minimum credentials necessary for entry into most accounting careers. However, the B.B.A. degree does not meet the minimum requirements to sit for the CPA examination in Texas.

The American Institute of Certified Public Accountants (AICPA) recognizes the need for technically competent graduates entering the accounting profession. In response to the recommendations of the AICPA, other professional accounting organizations, and many professional accounting firms, the State of Texas requires candidates for the CPA certificate to have a minimum of 150 semester hours of college course work, including at least 36 hours of accounting courses. As a consequence, highly motivated students are encouraged to give serious consideration to pursuing advanced studies at the graduate level to enhance their potential for a successful accounting career.

The Department of Accounting offers an integrated Professional Program in accounting, financial management or information systems that students enter during their junior year. The Professional Program offers a curriculum integrating undergraduate and graduate education. Graduates receive a B.B.A. and a Master of Science degree (M.S.). This program offers opportunities for successful and motivated students to pursue academic course work that challenges both their interests and abilities. The courses are taught by experienced faculty with superior teaching and professional credentials and are limited in class size.

The objectives of the Professional Program include developing sound conceptual, technical, analytical and communication skills that are required for success in the accounting profession. The program develops decision making and teamwork skills through extensive use of discussions and case studies. The program enables the student to select a specialization in the assurance services/information management track, the information systems track, the financial management track, or the taxation track. Each track offers the student an opportunity to participate in a professional accounting internship.

The department also offers a traditional Master's Program (M.S. in Accounting) that students enter after completion of the Bachelor's degree. For more details about the Professional Program or the Master's Program, refer to the Texas A&M University Graduate Catalog or contact the director of the Professional Program in the Department of Accounting.