Acounting information System(AIS) for Certified Management Accountant(CMA) - Research Paper Example

First, the Texas State Board of Public Accountancy (TBPA) requires that an individual must complete at least 150 semester hours of college credit. The total number of credits that an applicant studied in college must be verified when the said individual produces official transcript as well as a well filled application of accreditation. The application of intent will only be approved upon verification that the official transcripts show attendance of 150 semester hours. These hours maybe achieved by completion of master’s degree or other higher degree course conferred by a university that is recognized by TBPA, completion of an upper level accounting courses that is needed to take CPA exam or even completion of additional semester hours(extra units studied in college) of upper level courses that enhance accounting skills and proficiency.

In this regard, TSBPA requires that applicants must complete at least 30 hours of accounting courses out of the entire 150 semester hours. These 30 hours must be of upper accounting level courses such as cost accounting, financial accounting, financial statement analysis, intermediate accounting, accounting control and advanced accounting. Alternatively, applicant may complete the 30 hours by completing 12 hours of accounting information systems and 12 hours of taxation courses (TSBPA, 2014).

Moreover, the applicants must also complete 24 semester hours of upper level business courses such as business law, financial management, finance, statistics, marketing, information technology, business communication and economics. Additionally, an applicant must also complete at least 3 semester hours on ethics (in which the courses emphasize on integrity, independence and objectivity of an individual) and 2 semester credit hours in tax analysis and research or upper level accounting. Secondly, an applicant applies for