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Bachelor of Science Degree • School of Business and Justice Studies


Accounting Major


Program Details


The accounting major prepares students for careers in public and private accounting, including non-profit, governmental and education. Public accounting is a recognized state-licensed profession that embraces the areas of financial statement preparation, auditing, financial investigations, design and installation of accounting systems, and taxation. Private and other accounting alternatives also engage in the above activities, though the focus is primarily on the single entity—the employer. Graduates may find a variety of opportunities, including responsible positions in a public accounting firm or other business and not-for-profit or governmental entities.

Public Accounting Concentration



Programs in Accounting at UCAs a licensed profession, public accounting is subject to regulation by the State of New York. As of August 2009, to be eligible to sit for the CPA licensure examination, a candidate must have completed 150 semester hours of course work, including work in a number of related specified fields (management, marketing, finance, law, computer science, and statistics). Successful completion of this undergraduate major, along with the Utica College MBA in Professional Accountancy, will constitute eligibility to take the CPA licensure examination. Students with the undergraduate accounting major CPA concentration who maintain a 3.0 or better GPA will be automatically accorded acceptance into the college’s MBA – Professional Accountancy program. Students with less than a 3.0 undergraduate GPA wishing to pursue the MBA may be asked at the discretion of the MBA program director to submit a GMAT score.

Further information about CPA certification is found in the Public Accountancy Handbook. A copy of this publication may be obtained without cost by writing to the Office of the Professions, Professional Licensing Services, Cultural Education Center, Albany, NY 12230. Information is also available on the web at http://www.op.nysed.gov/prof/cpa/.

Private Accounting Concentration



Private accounting deals primarily with the financial records, statements, and reports of a single business, and the use of accounting as a tool of management. Graduates with training in private accounting may expect to progress to such positions as cost accountant, cost analyst, budget director, chief accountant, comptroller, internal auditor, and chief financial officer.

Many treasurers and presidents of large corporations were formerly comptrollers.

Comptrollership is a rapidly growing field that deals primarily with the application of accounting, economics, finance, and statistics to the operations of a business enterprise.

Students who wish to pursue this course of study should opt for the Private Accounting concentration.

Total credit hours required for degree: 120

SPECIAL REQUIREMENTS


A grade of C or better is required for each major course. For major-related courses a C average is required.

ACADEMIC REQUIREMENTS


(See also General Education Core)

Course Credit Hours Year Taken
Core 34-55  
Major Course Requirements
(Some of the following may be used to satisfy college core requirements)
 
Accounting 201 Financial Accounting 3 2
Accounting 202 Managerial Accounting 3 2
Accounting 301 Intermediate Accounting I 3 3
Accounting 302 Intermediate Accounting II 3 3
Accounting 303 Cost Management 3 3
Accounting 307 Accounting Information Systems 3 3,4
Business Law 301 The Legal Environment of Business 3 2,3
Business Law 302 Law of Business Organizations 3 2,3
Economics 131 Principles of Microeconomics 3 1
Finance 333 Corporation Finance 3 2,3
Management 101 Introduction to Contemporary Business 3 1
Management 201 Principles of Business Management I 3 2
Management 202 Principles of Business Management II 3 2
  39  
 
Major-Related Course Requirements
(Some of the following may be used to satisfy core requirements.)
 
Computer Science 117 Microcomputers and Application Software 3 1
Computer Science 217 Computer Programming for Business Applications 3 2
Economics 141 Principles of Macroeconomics 3 1
Economics 241 Statistics 3 2,3
Mathematics 143 & 144 Mathematical Analysis for Business and Economics I and II  
or
Mathematics 201 Calculus I 3-6 1,2
  15-18  
 
Concentration
Students must select one of the following concentrations.
 
CPA Concentration
Accounting 304 Income Tax Accounting 3 3,4
Accounting 401 Auditing 3 3,4
Accounting 403 Accounting for Multinational Business 3 3,4
Accounting 491 Current Topics in Accounting 1 3,4
Accounting elective Accounting course at the 300- or 400-level 3 3,4
  13  
 
Private Accounting Concentration
Accounting electives Accounting courses at the 300- or 400-level 6 3,4
Economics elective Economics course at the 300- or 400-level 3 3,4
Finance 343 Money and Banking  
or
Finance 351 Financial Management 3 3,4
  12  
 
Electives
The student must complete sufficient elective courses to earn at least the minimum credit hours required for this degree, and at least 60 credit hours of the 120 required must be in the liberal arts and sciences.


* Transfer students must complete at least 15 hours of accounting at Utica College.