| Office: | 133 Powell Hall |
| Phone: | 985-448-4176 |
| Professors: | K. Breaux (Head), M. Chiasson, K. Guidry, Lajaunie, Lawrence. |
| Assistant Professors: | Chu, Merrell, Noman, Zhang. |
| Instructors: | Falgout. |
Accounting Program
Mission
Consistent with the College of Business Administration, the Accounting program prepares students from the Bayou Region of South Louisiana and beyond to contribute to a dynamic regional and global economy as well-educated, responsible, and engaged accounting professionals through quality teaching, applied and pedagogical research, and service.
Accreditation
Both the College of Business and the Accounting Program are accredited by AACSB International. AACSB Accounting Accreditation is an additional specialized, professional designation for accounting programs. In order for an accounting program to be accredited, the College of Business must currently be AACSB accredited. The Accounting program at Nicholls achieved initial accreditation in 2007. Less than 3% of the accounting programs worldwide have earned this distinction. Maintenance of accreditation requires a rigorous self-evaluation and peer review process that focuses on continuous improvements related to strategic management, high quality faculty/student mix and a demonstration of student learning.
Progression Requirements
- Accounting majors must earn a grade of “C” or better in all required accounting courses in order to progress in the accounting program.
- Accounting majors who do not achieve a grade of “C” or better in an accounting course are allowed to retake the course two times.
- Students not earning a grade of “C” or better after taking a course a third time will be required to write a letter directed to the Department Head of the Accounting program requesting permission to retake the course and to be allowed to continue as an accounting major.
- Denial of a request to repeat a required acounting course, or a fourth failure of a required accounting course will result in the dismissal of the student from the accounting program/major.
CPA Exam Requirements
The Louisiana State Board of Public Accountancy requires at least 150 hours of college credit for an applicant to be eligible to sit for the Uniform Certified Public Accountant Examination. Upon completion of the Bachelor of Science degree in Accounting, students will need 30 additional semester hours to qualify for the Uniform Certified Public Accountant Examination. These hours can be taken at the undergraduate or graduate level. Students may wish to pursue a double major or the Master of Business Administration (MBA) degree in order to meet the 150-hour requirement. The transcripts must include the following courses:
| Accounting Courses: | Semester Hours |
| Intermediate accounting | 6 |
| Cost Accounting | 3 |
| Income tax | 3 |
| Auditing | 3 |
| Accounting Electives: | |
| (a) from Advanced Financial accounting, Theory or Not-for-Profit accounting/auditing |
3 |
| (b) Accounting courses above the basic and beyond the elementary | 6 |
| (Caution: Internship courses do not satisfy this requirement.) | |
| Total Accounting: | 24 |
| Business Courses (other than accounting): | |
| Commercial Law (as it affects accountancy): | 3 |
| Other Business courses | 21 |
| Total Business courses other than accounting: | 24 |
| Total Hours: | 48 |
The CPA requirements vary from state to state. If a student plans to seek certification in another state, the board of accountancy in that state should be contacted for specific requirements. In Louisiana, contact the State Board of Certified Public Accountants of Louisiana, 601 Poydras Street, Suite 1770, New Orleans, LA 70130, phone number 504-566-1244, fax 504-566-1252.
Bachelor of Science Degree in Accounting
- (CLR) Computer Literacy Requirement;
- (GER) General Education Requirement;
- (OCR) Oral Communication Requirement;
- (UR) University Requirement
Suggested Course Sequence:
| YEAR* | COURSE NAME | COURSE NUMBER | REQUIREMENT | CREDIT HRS |
| 1 | BSAD | 101 | 3 | |
| 1 | ENGL | 101 | GER | 3 |
| 1 | ENGL | 102 | GER | 3 |
| 1 | Freshman Seminar Course | UR | 1 | |
| 1 | Humanities Elective | GER | 3 | |
| 1 | Humanities Elective | GER | 3 | |
| 1 | MATH | 101 | GER | 3 |
| 1 | MATH | 106 | GER | 3 |
| 1 | Natural Sciences Elective | GER | 3 | |
| 1 | OIS | 200 | CLR | 2 |
| 1 | SPCH | 101 | OCR | 3 |
| 2 | ACCT | 205 | 3 | |
| 2 | ACCT | 321 | 3 | |
| 2 | Fine Arts Elective | GER | 3 | |
| 2 | CIS | 231 | 3 | |
| 2 | ECON | 211 | GER | 3 |
| 2 | ECON | 212 | GER | 3 |
| 2 | Humanities Elective | GER | 3 | |
| 2 | Natural Sciences Elective | GER | 3 | |
| 2 | Natural Sciences Elective | GER | 3 | |
| 2 | QBA | 282 | 3 | |
| 3 | ACCT | 306 | 3 | |
| 3 | ACCT | 322 | 3 | |
| 3 | ACCT | 323 | 3 | |
| 3 | ACCT | 351 | 3 | |
| 3 | BSAD or ENGL | 310 | GER | 3 |
| 3 | Business Elective | 3 | ||
| 3 | FINC | 302 | 3 | |
| 3 | MNGT | 301 | 3 | |
| 3 | MKTG | 300 | 3 | |
| 3 | QBA | 283 | 3 | |
| 4 | ACCT | 401 | 3 | |
| 4 | ACCT | 403 | 3 | |
| 4 | ACCT | 407 | 3 | |
| 4 | ACCT | 315 or 408 | 3 | |
| 4 | BSAD | 221 | 3 | |
| 4 | BSAD | 324 | 3 | |
| 4 | BSAD | 490 | 3 | |
| 4 | Business Elective | 300-level or above | 3 | |
| 4 | MNGT | 368 | 3 | |
| 4 | CIS | 370 or 480 | 3 | |
| TOTAL HOURS | 120 |
*Recommend complete as Freshman (1), Sophomore (2), Junior (3), Senior (4)
FINANCE PROGRAM
The university awards the Bachelor of Science degree with a major in Finance to the student upon the successful completion of the Finance curriculum and the requirements of the university and the College of Business Administration. The goal of the Bachelor of Science in Finance program is to provide students with an understanding of the role of money and wealth in the decision-making aspects of modern business. Specialization is available in the areas of Financial Institutions, Financial Planning, Corporate Finance, and Real Estate. Through such specializations, students gain an in-depth knowledge that allows them to compete effectively for employment and in graduate or professional schools.
Bachelor of Science Degree in Finance – (FINC)
- Financial Services Marketing Concentration (FIFS)
- (CLR) Computer Literacy Requirement;
- (GER) General Education Requirement;
- (OCR) Oral Communication Requirement;
- (UR) University Requirement
Suggested Course Sequence:
| YEAR* | COURSE NAME | COURSE NUMBER | REQUIREMENT | CREDIT HRS |
| 1 | BSAD | 101 | 3 | |
| 1 | ENGL | 101 | GER | 3 |
| 1 | ENGL | 102 | GER | 3 |
| 1 | Freshman Seminar Course | UR | 1 | |
| 1 | Humanities Elective | GER | 3 | |
| 1 | Humanities Elective | GER | 3 | |
| 1 | MATH | 101 | GER | 3 |
| 1 | MATH | 106 | GER | 3 |
| 1 | Natural Sciences Elective | GER | 3 | |
| 1 | OIS | 200 | CLR | 2 |
| 1 | SPCH | 101 | OCR | 3 |
| 2 | ACCT | 205 | 3 | |
| 2 | ACCT | 321 | 3 | |
| 2 | Fine Arts Elective | GER | 3 | |
| 2 | CIS | 231 | 3 | |
| 2 | ECON | 211 | GER | 3 |
| 2 | ECON | 212 | GER | 3 |
| 2 | Humanities Elective | GER | 3 | |
| 2 | Natural Sciences Elective | GER | 3 | |
| 2 | Natural Sciences Elective | GER | 3 | |
| 2 | QBA | 282 | 3 | |
| 3 | ACCT | 306 | 3 | |
| 3 | BSAD or ENGL | 310 | GER | 3 |
| 3 | FINC | 302 | 3 | |
| 3 | GEOG, GOVT, PSYC or SOCI Elective | 3 | ||
| 3 | ECON or FINC |
317 310 |
3 | |
| 3 | FINC | 356 | 3 | |
| 3 | MNGT | 301 | 3 | |
| 3 | MKTG | 300 | 3 | |
| 3 | QBA | 283 | 3 | |
| 4 | BSAD | 221 | 3 | |
| 4 | BSAD | 490 | 3 | |
| 4 | FINC Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | Business Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | FINC or FIFS Concentration |
403 See below |
3 | |
| 4 | FINC or FIFS Concentration |
405 See below |
3 | |
| 4 | FINC Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | FINC Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | FINC Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | FINC Elective or FIFS Concentration |
300-level or above See below |
3 | |
| 4 | MNGT | 368 | 3 | |
| TOTAL HOURS | 120 |
*Recommend complete as Freshman (1), Sophomore (2), Junior (3), Senior (4)
Financial Services Marketing Concentration (FIFS) – 24 total hrs.
| ACCT 407 (3) | 6 HOURS SELECTED FROM: |
| FINC 328 (3) | FINC 410 (3) |
| FINC 341 (3) | FINC 441 (3) |
| MKTG 320 (3) | FINC 456 (3) |
| MKTG 420 (3) | FINC 460 (3) |
| MKTG 470 (3) | FINC 470 (3) |
