Requirements for the Bachelor of Science in Public Accountancy (100 credit hours):
(In order to qualify for Certified Public Accountant (CPA) licensure in New York State, students must complete 150 credit hours including the following courses)
A. General Course Requirements (45 credit hours):
Supporting Courses:
| MATH 120 | Survey of Calculus I | 3 |
| | and | |
| CSIT 104 | Introduction to Microcomputer Software | 3 |
| | or | |
| CSIT 151 | Introduction to Information Systems | 3 |
| | and | |
| CSIT 251 | Information Systems Structures | 3 |
| Total Credit Hours: | 9 |
Lower Level Business Core Courses:
| ECON 200 | Fundamentals of Statistics for Business Administration and Economics | 3 |
| ACCT 201 | Principles of Financial Accounting | 3 |
| ACCT 202 | Principles of Managerial Accounting | 3 |
| ECON 201 | Principles of Macroeconomics | 3 |
| ECON 202 | Principles of Microeconomics | 3 |
| Total Credit Hours: | 15 |
Upper Level Business Core Courses:
B. Major Course Requirements (55 credit hours):
| ACCT 301 | Intermediate Accounting I | 3 |
| ACCT 302 | Intermediate Accounting II | 3 |
| ACCT 303 | Cost Management | 3 |
| ACCT 304 | Taxation I | 3 |
| ACCT 305 | Taxation II | 3 |
| ACCT 307 | Accounting Information Systems I | 3 |
| ACCT 312 | Business Law II | 3 |
| ACCT 401 | Advanced Accounting | 3 |
| ACCT 405 | Auditing | 3 |
| ACCT 407 | Accounting Information Systems II | 3 |
| ACCT 440 | Accounting Theory & Research | 3 |
| ACCT 455 | Adv Auditing&Fraud Examination | 3 |
| ACCT 480 | Internship | 1-9 |
| | and | |
| BUAD 378 | Business and Ethics | 3 |
| | or | |
| PHIL 218 | Introduction to Ethics | 3 |
| | Plus 15 credit hours of 200/300/400-level ACCT/BUAD/ECON-prefixed courses and/or 300/400-level non-ACCT/BUAD/ECON-prefixed courses, by advisement | 15 |
| Total Credit Hours: | 55 |
NOTE:
- ACCT 480 is a variable 1-9 credit hour course. Students need to complete the course for at least one credit to satisfy the degree requirements.
C. Public Accountancy majors must complete at least 66 credit hours of non-ACCT/BUAD prefixed courses.
D. All Public Accountancy majors must complete every one of the Supporting Courses, Lower Level Business Core Courses, Upper Level Business Core Courses, and Major Specific Courses with a minimum grade of C-.
E. Public Accountancy majors are allowed to repeat a failed major course no more than two times.