College Catalog
One College Avenue, Williamsport PA 17701-5799 · (570) 326-3761 or (800) 367-9222
Accounting (BSA)
(Effective Fall 2009)
- School of Business & Computer Technologies
- Bachelor of Science Degree (B.S.)
- More Information about Accounting
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 Semester | Credits | ||
|---|---|---|---|
| MGT115 | Principles of Management | 3 | |
| CSC124 | Information, Technology, and Society | 3 | |
| ENL111 | English Composition I | 3 | |
| ECO111 | Principles of Macroeconomics | 3 | |
| OIT101 | Keyboarding and Its Applications | 1 | |
| SCI | Science Elective | 3 | |
| TOTAL CREDITS | 16 | ||
| Second Semester | Credits | ||
| ACC113 | Introduction to Financial Accounting | 3 | |
| ENL121 | English Composition II | 3 | |
| ECO112 | Principles of Microeconomics | 3 | |
| MIS110 | Introduction to Management Information Systems | 3 | |
| SPC101 | Fundamentals of Speech | 3 | |
| or | |||
| SPC201 | Interpersonal Communication | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 1 | |
| TOTAL CREDITS | 16 | ||
| Third Semester | Credits | ||
| ACC123 | Introduction to Managerial Accounting | 3 | |
| MGT230 | Business Communications | 3 | |
| MKT240 | Principles of Marketing | 3 | |
| MTH180 | College Algebra and Trigonometry I | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 1 | |
| COR | Liberal Arts Elective | 3 | |
| TOTAL CREDITS | 16 | ||
| Fourth Semester | Credits | ||
| ACC341 | Intermediate Accounting I | 3 | |
| CSC211 | Business Computer Applications Using Spreadsheet | 3 | |
| MGT301 | Business Law I | 3 | |
| MTH160 | Elementary Statistics with Computer Applications | 4 | |
| ACC285 | Accounting Information Systems | 3 | |
| TOTAL CREDITS | 16 | ||
| Fifth Semester | Credits | ||
| ACC346 | Intermediate Accounting II | 3 | |
| ACC311 | Cost Accounting | 3 | |
| FIN350 | Finance | 3 | |
| MGT355 | Quantitative Methods for Business | 3 | |
| CSC221 | Business Computer Applications Using Database | 3 | |
| TOTAL CREDITS | 15 | ||
| Sixth Semester | Credits | ||
| ACC331 | Income Taxation of Individuals | 3 | |
| ACC461 | Advanced Financial Accounting | 3 | |
| FIN305 | Fundamentals of Financial Planning | 3 | |
| MGT315 | Business Ethics | 3 | Science, Technology and Society Requirement |
| HUM | Humanities Elective | 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 | |
| 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 | |
| SCL | Science Elective with lab | 4 | |
| TOTAL CREDITS | 16 | ||
| Eighth Semester | Credits | ||
| MGT497 | Business Policy and Strategy | 3 | |
| FIN320 | Investments | 3 | |
| ART | Art Elective | 3 | |
| OEA | Open Elective | 3 | |
| OEA | Open 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)

