College Catalog
One College Avenue, Williamsport PA 17701-5799 · (570) 326-3761 or (800) 367-9222
Accounting (BA)
(Effective Fall 2009)
- School of Business & Computer Technologies
- Associate of Applied Science Degree (A.A.S.)
- More Information about Accounting
The Accounting major prepares students for a variety of entry-level accounting positions in all types of business environments including public accounting, service businesses, manufacturers, retailers, wholesalers, not-for-profit organizations, and government agencies. The major also serves to upgrade the skills of those now employed in this field.
Career Opportunities
Public accounting and/or your own accounting business: giving tax advice and/or tax preparation; management consulting; technology services including designing accounting systems; payroll, "bookkeeping," and other general accounting services.
Industry accounting: inventory analysts; costing products; budgeting; general accounting (payroll, accounts receivable, accounts payable, financial statement preparation, general ledger); financial analysis; tax return preparation; internal auditing; designing accounting systems.
Not-for-Profit accounting. Government and non-government accounting.
Recommended High School Subjects
English and mathematics courses (including algebra).
Remediation Strategies
All students entering the major will be tested for English, reading, and mathematics deficiencies. Students will be expected to remediate any deficiencies during their first semester.
Transfer Procedures
This major is subject to the transfer standards established by the College (see http://www.pct.edu/catalog/TransferringCredits.htm ). Exceptions must be approved by the school dean.
Program Goals
A graduate of this major should be able to:
- identify and apply generally accepted accounting principles.
- understand the impact of operating, investing, and financing decisions on the business entity.
- organize, prepare, analyze, and interpret financial data and statements.
- interpret and apply federal income tax laws applicable to the individual and sole proprietor.
- identify, use, and interpret cost accounting information.
- identify the laws that affect business.
- use microcomputers (PCs) and related accounting software, including spreadsheet and database, for the preparation and analysis of accounting information and related financial statements.
- understand the use of accounting information systems and their application in today's business environment.
Curriculum
| First Semester | Credits | ||
|---|---|---|---|
| ACC113 | Introduction to Financial Accounting | 3 | |
| CSC124 | Information, Technology, and Society | 3 | |
| ENL111 | English Composition I | 3 | |
| MGT115 | Principles of Management | 3 | |
| MTH113 | Business Mathematics | 3 | |
| OIT101 | Keyboarding and Its Applications | 1 | |
| TOTAL CREDITS | 16 | ||
| Second Semester | Credits | ||
| ACC123 | Introduction to Managerial Accounting | 3 | |
| ECO111 | Principles of Macroeconomics | 3 | |
| or | |||
| ECO112 | Principles of Microeconomics | 3 | |
| MGT230 | Business Communications | 3 | |
| CSC211 | Business Computer Applications Using Spreadsheet | 3 | |
| MGT301 | Business Law I | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 1 | |
| TOTAL CREDITS | 16 | ||
| Third Semester | Credits | ||
| ACC341 | Intermediate Accounting I | 3 | |
| ACC311 | Cost Accounting | 3 | |
| SPC101 | Fundamentals of Speech | 3 | |
| BAE | Directed Business Elective | 3 | |
| HUM | Humanities Elective | 3 | |
| or | |||
| SSE | Social Science Elective | 3 | |
| or | |||
| ART | Art Elective | 3 | |
| or | |||
| FOR | Foreign Language Elective | 3 | |
| or | |||
| AAE | Applied Arts Elective | 3 | |
| or | |||
| IFE | International Field Experience Elective | 3 | |
| TOTAL CREDITS | 15 | ||
| Fourth Semester | Credits | ||
| ACC331 | Income Taxation of Individuals | 3 | |
| ACC285 | Accounting Information Systems | 3 | |
| ACC210 | Payroll, State, and Local Taxation | 3 | |
| SCI | Science Elective | 3 | |
| OEA | Open Elective | 3 | |
| TOTAL CREDITS | 15 | ||
Directed Business Elective is any adviser-approved ACC, CSC, FIN, MGT, MKT, MIS, or OFT course.
Additional Information
The curriculum provides an opportunity for students to gain Microsoft Office Specialist (MOS) certification in Microsoft Excel.
Accreditation
Association of Collegiate Business Schools and Programs (ACBSP) and The International Assembly for Collegiate Business Education (IACBE)

