Accounting

Bachelor of Science Degree

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The Department of Business Management is accredited by AACSB International and committed to continuous quality improvement for all our programs.

The B.S. degree program with a major in accounting is for students interested in becoming certified public accountants or specializing in the accounting industry. Certified public accountants are licensed professionals, and serve in a variety of roles and organizations. Most CPAs are employed by accounting firms, or are self-employed, providing auditing and tax services to a wide variety of clients. Many CPAs are employed by government, particularly in state and federal tax departments. Private corporations also employ CPAs for various accounting functions.

The degree program is designed to prepare students for the CPA examination, and is registered by the State Education Department as a CPA preparation program. Degree requirements are rigorous, allowing less flexibility in the transfer and selection of courses than in some of the other degree programs at SUNY Poly.

Although this degree program is designed to articulate with lower division programs, many students find that they need coursework beyond the normal four semesters to fulfill the degree requirements. This would likely apply for transfer to any registered accounting program. Careful advance planning based upon the following degree requirements can minimize the total time needed to complete CPA educational requirements.

In addition to the CPA preparation program, the B.S. or B.B.A. degree programs with a major in business administration allow a student to “specialize’’ in accounting by utilizing accounting courses as elective choices within their degree program. Students transferring from A.A.S. programs or A.O.S. programs can qualify for a degree with a major in business sooner than if they enter the accounting major program. Students interested in corporate accounting, accounting in not-for profit agencies, government accounting, etc., probably should choose this degree track. These students can also qualify for the Certified Management Accountant (CMA) national examination. Students should consult the business administration section of this catalog for degree requirements. With careful course selection within the business degree program and appropriate post-graduation course selection, these students can eventually also qualify for admittance to the CPA examination, if they so choose.

For additional regulations and special features, consult the Business Administration section of this catalog.

Degree Requirements Overview
The degree outline presented is a four-year plan, where approximately half of the listed requirements can be met at the lower division by transfer. Although some courses are listed by their SUNY Poly numbers, they are often fulfilled with transfer credits. The general requirements of the program are as follows:

  • Total minimum of 125 semester credits with a maximum 64 semester credits transferred from two-year institutions
  • Minimum of 62 semester hours (50% of degree requirements) in the arts and sciences
  • Minimum of 24 semester hours of accounting with at least 12 semester hours of accounting to be completed at SUNY Poly
  • Auditing – ACC 450, Advanced Accounting Problems – ACC 475, Taxes – ACC 310 or ACC 311, Intermediate Accounting 2 – ACC 386 (must be completed at the upper division)
  • Minimum of C (2.00) in all accounting courses in the degree program, both transfer and at SUNY Poly and a minimum of C (2.00) in all business core courses at SUNY Poly, requirements and electives
  • Minimum of 60 semester hours in business and accounting courses, and general education requirements as outlined for SUNY Poly

B.S. in Accounting — 125 minimum total credits

Students shall satisfy the requirements listed below.

I. SUNY General Education Requirements (30 credits)

All SUNY students must satisfy the following requirements.

No fewer than 30 credits must be attained from the SUNY approved General Education Course List with the following provisions:

  • Mathematics (MAT 112 or equivalent recommended by program)
  • Basic Communication (ENG 101 or equivalent)

At least five (5) out of the following eight (8) SUNY General Education categories:

  • Natural Science
  • Social Science
  • American History
  • Western Civilization
  • Other World Civilization
  • Humanities
  • The Arts
  • Foreign Language

NOTE: You may take more than one course in a given category to complete this 30 credit hour requirement, but you must also satisfy the appropriate number of categories.

II. Liberal Arts/Sciences Requirements (32 credits)

The New York State Education Department (SED) requires a student earning a Bachelor of Science (BS) degree to attain no fewer than 60 credits of combined SUNY General Education and Liberal Arts/Sciences courses. There may be overlap between courses meeting both the SUNY General Education Requirements and Liberal Arts/Sciences Requirements, but a student may receive course credits only once even if multiple requirements are satisfied by a single course. The total number of combined credit hours must be no fewer than 62 credits.

SUNY Poly degree requirements:

  • Natural Sciences—one course which may be a General Education Natural Science course.
  • Upper-Division Writing Course (COM 307)

Specific requirements for BS in Accounting majors:

  • MAT 112 Elements of Calculus
  • Behavioral Science (PSY, SOC or ANT)
  • Microeconomics (ECO 110 or equivalent)
  • Macroeconomics (ECO 112 or equivalent)
  • STA 100 Statistics
  • Computer Science Applications
  • Liberals Arts/Sciences Electives (remainder of credits)

III. Business Core Coursework (39 credits)

  • Finance Principles (FIN 302)
  • Second Finance Course (FIN 332, FIN 341, or FIN 411)
  • Business Law I (BUS 105)
  • Business Law II (BUS 306)
  • Marketing Management Principles (MKT 301)
  • Organizational Behavior (MGT 307)
  • Management Information Systems (MIS 315)
  • Issues in Business and Society (BUS 451)
  • Management Science (MGS 411)
  • Management Policy (BUS 485)
  • Business Electives (remainder of credits)

IV. Accounting Coursework (24 credits)

* courses must be taken at the Upper Division level

  • Financial Accounting (ACC 201)
  • Cost Accounting (ACC 370)
  • Intermediate Accounting I (ACC 385)
  • Intermediate Accounting II (ACC 386)*
  • Income Tax I (ACC 310) *
  • Auditing (ACC 450) *
  • Advance Accounting (ACC 475) *
  • Accounting Elective (remainder of credits)

IV. Unrestricted Electives (remainder of credits)

The Office of Professions at New York State Education Department may change the New York State CPA Education requirement. The course requirements for the B.S. degree program with a major in accounting reflect the changes from NYSED.