College Catalog

One College Avenue, Williamsport PA 17701-5799 · (570) 326-3761 or (800) 367-9222
Accredited by ACBSP and IACBE

Accounting (BSA)

(Effective Fall 2009)

The Bachelor of Science in Accounting (BSA) will prepare students with skills necessary to meet accounting demands now and in the future. This major will provide 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 will enhance the students' educational experience. The major will allow students to select from a variety of electives that will complement their areas of interest, to include information and computer technologies, management, financial planning, and law.

Career Opportunities

Positions in public accounting, industry, not-for-profit organizations, government agencies, and "in your own account." After gaining experience, opportunities for advancement and additional responsibilities will be available. Types of jobs that require accounting and financial background include: appraising, banking, financial management, government service, insurance, investment analysis, law, public accounting, managerial accounting, management consulting, financial planning, marketing, purchasing, real estate, small business, and designing and implementing accounting systems. Certifications to enhance professional opportunities include the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Financial Planner (CFP®), Certified Internal Auditor (CIA), Certified Payroll Professional (CPP), Certified Credit Executive (CCE), and the Enrolled Agent (EA). Requirements vary based on education, experience, and testing requirements.

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 all 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. Major/courses may not automatically transfer to University Park or Capital College.

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.
  • develop 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 new role of the accountant as a member of the management team, working with non-accounting professionals in the decision-making process.

Curriculum

First SemesterCredits
MGT115Principles of Management 3 
CSC124Information, Technology, and Society 3 
ENL111English Composition I 3 
ECO111Principles of Macroeconomics 3 
OIT101Keyboarding and Its Applications 1 
SCIScience Elective 3 
TOTAL CREDITS 16
Second SemesterCredits
ACC113Introduction to Financial Accounting 3 
ENL121English Composition II 3 
ECO112Principles of Microeconomics 3 
MIS110Introduction to Management Information Systems 3 
SPC101Fundamentals of Speech 3 
or
SPC201Interpersonal Communication 3 
FITFitness and Lifetime Sports Elective 1 
TOTAL CREDITS 16
Third SemesterCredits
ACC123Introduction to Managerial Accounting 3 
MGT230Business Communications 3 
MKT240Principles of Marketing 3 
MTH180College Algebra and Trigonometry I 3 
FITFitness and Lifetime Sports Elective 1 
CORLiberal Arts Elective 3 
TOTAL CREDITS 16
Fourth SemesterCredits
ACC341Intermediate Accounting I 3 
CSC211Business Computer Applications Using Spreadsheet 3 
MGT301Business Law I 3 
MTH160Elementary Statistics with Computer Applications 4 
ACC285Accounting Information Systems 3 
TOTAL CREDITS 16
Fifth SemesterCredits
ACC346Intermediate Accounting II 3 
ACC311Cost Accounting 3 
FIN350Finance 3 
MGT355Quantitative Methods for Business 3 
CSC221Business Computer Applications Using Database 3 
TOTAL CREDITS 15
Sixth SemesterCredits
ACC331Income Taxation of Individuals 3 
ACC461Advanced Financial Accounting 3 
FIN305Fundamentals of Financial Planning 3 
MGT315Business Ethics 3 Science, Technology and Society Requirement
HUMHumanities Elective 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 
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 
SCLScience Elective with lab 4 
TOTAL CREDITS 16
Eighth SemesterCredits
MGT497Business Policy and Strategy 3 
FIN320Investments 3 
ARTArt Elective 3 
OEAOpen Elective 3 
OEAOpen Elective 3 
TOTAL CREDITS 15

Open Electives: Allows for internship possibilities.

Certified Financial Planner Board of Standards Inc. owns the certifcation marks CFP®, CERTIFIED FINANCIAL PLANNER™ and federally registered CFP (with flame design) in the U.S., which it awards to individuals who successfully complete CFP Board's initial and ongoing certication requirements.

Additional Information

The curriculum provides an opportunity for students to gain Microsoft Office Specialist (MOS) certification in Microsoft Excel and Microsoft Access.

Accreditation

Association of Collegiate Business Schools and Programs (ACBSP) and The International Assembly for Collegiate Business Education (IACBE)

© 1995 Pennsylvania College of Technology

One College Avenue
Williamsport, PA 17701

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