College Catalog

One College Avenue, Williamsport PA 17701-5799 · (570) 326-3761 or (800) 367-9222
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Accounting (BAA)

(Effective Fall 2009)

This unique completion major is specifically designed for students who have completed an associate's degree and desire to further their education in a baccalaureate degree program. The Bachelor of Science in Accounting (BAA) prepares students with the skills necessary to meet accounting demands now and in the future. This major provides significant business and management background, extensive accounting knowledge, including information technology and systems skills, development of communication abilities, and awareness of ethics in business and accounting. In addition, an accounting internship requirement enhances the students' educational experience. Depending upon the courses transferred, some students may select electives that complement their areas of interest, including information and computer technologies, management, financial planning, and law.

Career Opportunities

The prospects in the accounting profession are currently very bright. Accounting professionals enjoy a wide selection of career paths and career growth opportunities. Depending on individual skills and desires, graduates with the Bachelor of Science in Accounting (BAA) will be able to choose careers in public accounting, corporate financial accounting, and cost accounting.

Positions in accounting are available in every state as well as internationally. A degree in accounting is highly portable, preparing students to choose from a wide variety of accounting careers in locations around the world.

Recommended High School Subjects

This program is designed for students who are transferring after completing an associate's degree in accounting from an accredited institution. However, courses in high school that would be beneficial in completion of the program include English, communication, algebra, accounting, related business courses, and computer technology courses.

Special Admissions Requirements

Acceptance into the Bachelor of Science in Accounting (BAA) program requires a completed associate's degree in accounting from an accredited or state-approved college or university.

Remediation Strategies

All students entering the program will be expected to meet college standards for mathematics, reading, and English proficiency. Any deficiencies should be remediated during the first semester of the major.

Transfer Procedures

All students entering the major, having completed an associate's degree in accounting, will be considered for junior/third year status in the Bachelor of Science in Accounting (BAA) degree. Students who have not met our bachelor-degree requirements for the first four semesters will be required to do so while completing our BAA degree. Additional credits earned in the associate's degree that meet requirements for the bachelor's degree will be replaced with school-approved business/accounting courses.

Program Goals

A graduate of this major should be able to:

  • identify and apply generally accepted accounting principles (GAAP) in financial and reporting functions of accounting.
  • understand the effects of global, economic, and cultural influences on business and accounting decision-making processes.
  • understand and apply business and non-business federal income tax regulations, concepts, and laws.
  • identify the accounting code of ethics and its application to all aspects of accounting and business processes.
  • perform financial planning and analysis in the operating, investing, and financing functions of a business.
  • apply technology to accounting and business through various computer tools and software.
  • develop communication, interpersonal, and teamwork skills needed in the business environment of today.
  • understand the importance of integrating management skills into the accounting and business environment.
  • understand the role of the accountant as a member of the management team, working with non-accounting professionals in the decision-making process.

Curriculum

First SemesterCredits
ACC113Introduction to Financial Accounting 3 
ACC123Introduction to Managerial Accounting 3 
ACC285Accounting Information Systems 3 
ACC311Cost Accounting 3 
ACC341Intermediate Accounting I 3 
ACC331Income Taxation of Individuals 3 
TOTAL CREDITS 18
Second SemesterCredits
BAAPrevious Accounting Degree Elective 3 
CSC124Information, Technology, and Society 3 
ENL111English Composition I 3 
MGT115Principles of Management 3 
TOTAL CREDITS 12
Third SemesterCredits
CSC211Business Computer Applications Using Spreadsheet 3 
ECO111Principles of Macroeconomics 3 
or
ECO112Principles of Microeconomics 3 
MGT230Business Communications 3 
SPC101Fundamentals of Speech 3 
HUMHumanities Elective 3 
or
SSESocial Science Elective 3 
or
ARTArt Elective 3 
or
FORForeign Language Elective 3 
or
AAEApplied Arts Elective 3 
or
IFEInternational Field Experience Elective 3 
TOTAL CREDITS 15
Fourth SemesterCredits
ENL121English Composition II 3 
or
ENL201Technical and Professional Communication 3 
MGT301Business Law I 3 
MTH180College Algebra and Trigonometry I 3 
SCIScience Elective 3 
FITFitness and Lifetime Sports Elective 2 
TOTAL CREDITS 14
Fifth SemesterCredits
ACC346Intermediate Accounting II 3 
CSC221Business Computer Applications Using Database 3 
FIN305Fundamentals of Financial Planning 3 
MKT240Principles of Marketing 3 
MTH160Elementary Statistics with Computer Applications 4 
TOTAL CREDITS 16
Sixth SemesterCredits
ACC461Advanced Financial Accounting 3 
FIN350Finance 3 
MGT315Business Ethics 3 Science, Technology and Society Requirement
MGT355Quantitative Methods for Business 3 
MIS110Introduction to Management Information Systems 3 
TOTAL CREDITS 15
Summer SessionCredits
ACC480Accounting Internship 3 
TOTAL CREDITS 3
Seventh SemesterCredits
ACC430Corporation, Partnership, Estate and Trust Taxation 3 
ACC451Auditing 3 
MGT410Management of Organizational Behavior 3 Writing Enriched Requirement &
Cultural Diversity Requirement
HUMHumanities Elective 3 
CORLiberal Arts Elective 3 
OEAOpen Elective 3 
TOTAL CREDITS 18
Eighth SemesterCredits
ARTArt Elective 3 
FIN320Investments 3 
MGT497Business Policy and Strategy 3 
SCLScience Elective with lab 4 
HUMHumanities Elective 3 
or
SSESocial Science Elective 3 
or
ARTArt Elective 3 
or
FORForeign Language Elective 3 
or
AAEApplied Arts Elective 3 
or
IFEInternational Field Experience Elective 3 
TOTAL CREDITS 16

Accreditation

The International Assembly for Collegiate Business Education (IACBE)

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Williamsport, PA 17701

(570) 326-3761
(800) 367-9222