Effective Fall 2020

The Bachelor of Science in Accounting (BSA) offers a unique approach to accounting education. This major is designed to prepare students for entry into the accounting profession. The curriculum provides a framework that integrates significant business and management background and extensive accounting and financial knowledge, which provides the foundation for continued education toward licensure as a Certified Public Accountant (CPA). Students are exposed to tax, auditing, not-for-profit, forensics, and management accounting. Information technology training, communication skills development, global comparisons, and ethical discussions enhance the students' experiences.

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 Internal Auditor (CIA), Certified Payroll Professional (CPP), Certified Credit Executive (CCE), Accredited Financial Counselor (AFC), and the Enrolled Agent (EA). Requirements vary based on education, experience, and testing requirements.

Remediation Strategies

All incoming students must meet placement requirements in math. Students are expected to remediate any deficiencies as explained in the College Catalog (see https://www.pct.edu/catalog/admissions-policy).

Transfer Procedures

This major is subject to the transfer standards established by the College. Exceptions must be approved by the school dean.

Program Goals

A graduate of this major should be able to:
  • apply the theory and concepts of generally accepted accounting principles (GAAP) to the financial and reporting functions of accounting.
  • assess the effects of global, economic, and cultural influences on business and accounting decision-making processes.
  • demonstrate an understanding of business and non-business federal income tax regulations, concepts, and laws.
  • evaluate and apply the appropriate ethical standards to all aspects of accounting and business processes.
  • apply financial planning and analytical skills in the operating, investing, and financing functions of a business.
  • analyze the financial planning needs of individuals and apply skills learned to address those needs in various areas, including investments, insurance, risk analysis, as well as estate and retirement planning.
  • apply technology to accounting and business processes through various computer tools and software.
  • demonstrate communication, teamwork, and critical-thinking skills needed in today's business environment.
  • explain the importance of integrating management skills into the accounting, finance, and business environment.
  • describe the role of the accountant as a member of the management team, working with non-accounting professionals in the decision-making process.

Curriculum

First SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC113Introduction to Financial Accounting 33 MREQ
ECO111Principles of Macroeconomics 33 MREQ
ENL111English Composition I 33 SREQ
FYE101First Year Experience 1.50 1.50 SREQ
MGT115Principles of Management 33 MREQ
MTH113Business Mathematics 33 SREQ
TOTAL CREDITS 16
Second SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC123Introduction to Managerial Accounting 33 MREQ
ACC201Computerized Accounting 33 MREQ
ECO112Principles of Microeconomics 33 MREQ
FIN150Principles of Banking 33 MREQ
SCIScience Elective 3 SSCI
TOTAL CREDITS 15
Third SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC311Cost Accounting 33 MREQ
ACC341Intermediate Accounting I 33 MREQ
FIN305Fundamentals of Financial Planning 33 MREQ
SCLScience Elective with lab 4 SSCL
ENL201Technical & Professional Communication 33 SREQ
TOTAL CREDITS 16
Fourth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC285Accounting Information Systems 33 MREQ
ACC346Intermediate Accounting II 33 MREQ
ACCDirected Accounting Electives 3 MACC
MTH157Business Statistics 33 SREQ
SPCSpeech Elective 3 SSPC
TOTAL CREDITS 15
Fifth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC332Income Taxation for Individuals 31 6 MREQ
ACC461Advanced Financial Accounting 33 MREQ
FIN395Retirement & Insurance Planning 33 MREQ
FIN350Finance 33 MREQ
ARPCore Arts Perspective 3 SARP
TOTAL CREDITS 15
Sixth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC430Corporation, Partnership, Estate & Trust Taxation 33 MREQ
FIN360Investments 33 MREQ
MKT240Principles of Marketing 33 MREQ
MGT301Business Law I 33 MREQ
OEAOpen Elective 3 SOEA
TOTAL CREDITS 15
Seventh SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC452Auditing 3Writing Enriched Requirement3 MREQ
PHL210Ethics 33 SREQ
OEAOpen Elective 3 SOEA
BAEDirected Business Elective 3 MBAE
CDPCore Global & Cultural Diversity Perspective 3 SCDP
TOTAL CREDITS 15
Eighth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC470Forensic Accounting 33 MREQ
MGT497Business Policy & Strategy 33 MREQ
HIPCore Historical Perspective 3 SHIP
OEEExploration Elective 3 SOEE
OEEExploration Elective 3 SOEE
TOTAL CREDITS 15

ACC 480, Accounting Internship, may be used to fulfill an open elective requirement.  Internships may be taken any time after the junior year upon meeting appropriate prerequisites. 

Directed Accounting Electives (ACCELC): Any ACC or FIN course at the 200 level or higher.

Open Electives: Allows for internship possibilities.