College Catalog
One College Avenue, Williamsport PA 17701-5799 · (570) 326-3761 or (800) 367-9222
Accounting (BAA)
(Effective Fall 2009)
- School of Business & Computer Technologies
- Bachelor of Science Degree (B.S.)
- More Information about Accounting
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 Semester | Credits | ||
|---|---|---|---|
| ACC113 | Introduction to Financial Accounting | 3 | |
| ACC123 | Introduction to Managerial Accounting | 3 | |
| ACC285 | Accounting Information Systems | 3 | |
| ACC311 | Cost Accounting | 3 | |
| ACC341 | Intermediate Accounting I | 3 | |
| ACC331 | Income Taxation of Individuals | 3 | |
| TOTAL CREDITS | 18 | ||
| Second Semester | Credits | ||
| BAA | Previous Accounting Degree Elective | 3 | |
| CSC124 | Information, Technology, and Society | 3 | |
| ENL111 | English Composition I | 3 | |
| MGT115 | Principles of Management | 3 | |
| TOTAL CREDITS | 12 | ||
| Third Semester | Credits | ||
| CSC211 | Business Computer Applications Using Spreadsheet | 3 | |
| ECO111 | Principles of Macroeconomics | 3 | |
| or | |||
| ECO112 | Principles of Microeconomics | 3 | |
| MGT230 | Business Communications | 3 | |
| SPC101 | Fundamentals of Speech | 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 | ||
| ENL121 | English Composition II | 3 | |
| or | |||
| ENL201 | Technical and Professional Communication | 3 | |
| MGT301 | Business Law I | 3 | |
| MTH180 | College Algebra and Trigonometry I | 3 | |
| SCI | Science Elective | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 2 | |
| TOTAL CREDITS | 14 | ||
| Fifth Semester | Credits | ||
| ACC346 | Intermediate Accounting II | 3 | |
| CSC221 | Business Computer Applications Using Database | 3 | |
| FIN305 | Fundamentals of Financial Planning | 3 | |
| MKT240 | Principles of Marketing | 3 | |
| MTH160 | Elementary Statistics with Computer Applications | 4 | |
| TOTAL CREDITS | 16 | ||
| Sixth Semester | Credits | ||
| ACC461 | Advanced Financial Accounting | 3 | |
| FIN350 | Finance | 3 | |
| MGT315 | Business Ethics | 3 | Science, Technology and Society Requirement |
| MGT355 | Quantitative Methods for Business | 3 | |
| MIS110 | Introduction to Management Information Systems | 3 | |
| TOTAL CREDITS | 15 | ||
| Summer Session | Credits | ||
| ACC480 | Accounting Internship | 3 | |
| TOTAL CREDITS | 3 | ||
| Seventh Semester | Credits | ||
| ACC430 | Corporation, Partnership, Estate and Trust Taxation | 3 | |
| ACC451 | Auditing | 3 | |
| MGT410 | Management of Organizational Behavior | 3 | Writing Enriched Requirement & Cultural Diversity Requirement |
| HUM | Humanities Elective | 3 | |
| COR | Liberal Arts Elective | 3 | |
| OEA | Open Elective | 3 | |
| TOTAL CREDITS | 18 | ||
| Eighth Semester | Credits | ||
| ART | Art Elective | 3 | |
| FIN320 | Investments | 3 | |
| MGT497 | Business Policy and Strategy | 3 | |
| SCL | Science Elective with lab | 4 | |
| 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 | 16 | ||
Accreditation
The International Assembly for Collegiate Business Education (IACBE)

