Langston University

*Only Available at LU-Tulsa*

Accountancy introduces students to careers in public accounting and in business, governmental, and not-for-profit organizations. Success in accountancy careers depends on logical reasoning, superior communication skills, and mastery of accounting theory and sound business practice. Career progress in this field is related to one’s ability to identify, define and analyze the relationship between fiscal and operational accounts at increasing levels of oversight.

Upon completion of this degree, students will have knowledge and understanding of:

• Recognizing, classifying and recording economic events and preparing financial statements and other accounting information in accordance with generally accepted accounting principles (GAAP);
• Providing financial information to users (internal and external) for decision-making through the use and production of financial statements;
• Identifying business organization structures and the environment in which they operate;
• Understanding the role of an accountant as an independent verifier of the financial statements; and an understanding tax and ethical issues in the business environment.

Students who wish to major in any of the School of Business programs will be considered Pre-Business Majors until they are officially admitted into the School of Business. Students must apply for entrance into a specific School of Business program during the second semester of their sophomore year. To be formally admitted into the School of Business, a student must meet the following criteria:

1. Minimum cumulative GPA of 2.5
2. Completion of at least 45 credit hours of college level course work
3. At least a grade of “B” in Principles of Accounting I and II
4. At least a grade of “B” in College Algebra and Survey of Mathematics or Applied Calculus
5. At least a grade of “C” in English Composition I, II and Advanced Composition or Technical Writing