The AACSB-accredited Accounting Major prepares students to pursue careers in public accountancy as CPAs and as accountants in business, government and not-for-profit organizations. Graduates may also assume positions that support an organization's accounting and financial systems. The program also prepares students for graduate business study.
General Education (41 Credits)
Admission to the Program
Students must earn a minimum GPA of 2.5 in the following seven foundation courses, with no grade lower than "C" in courses with an ACC prefix and no grade below "C-" in the other courses to earn admission to the major. Note that this 2.5 minimum GPA includes transfer grades.
Foundation Course Requirements (21-22 Credits)
- CIS217 Fundamentals of Business Computing
- ECN201 Principles of Economics (Micro)
- ECN202 Principles of Economics (Macro)
- MTH244 Business Statistics
- ACC281 Introduction to Financial Accounting
- ACC282 Introduction to Managerial Accounting
- ONE of the following calculus courses:
- MTH201 Calculus I
- MTH221 Business Calculus
Students who successfully complete these requirements can declare the Accounting Major.
Students pursue the Accounting Major as part of a Bachelor of Science degree, and must satisfy its requirements. In addition to the course requirements below, students must meet the following requirements:
- Any course with an ACC prefix which is counted toward the degree requirements must be completed with a grade no lower than "C."
- Accounting majors must earn a grade of at least "C-" in all other courses used to satisfy requirements within the accounting major.
- Students must earn an overall cumulative GPA of at least 2.0 in the Brockport courses used to satisfy co-requisite, business core, upper-level accounting, business electives and/or business internship.
- No courses graded "Pass/Fail" or "Satisfactory/Unsatisfactory" may be counted toward the major requirements.
Pre-requisites (0-6 credits)
- MTH 111 College Alegebra
- MTH 121 Pre-Calculus
Corequisite Courses (4 Credits)
- ENG 302 Business Writing
- ACC 389 Accounting Professions Seminar
Business Core Courses (27 Credits)
- ECN304 Intermediate Statistics
- BUS325 Principles of Finance
- BUS335 Principles of Marketing
- BUS345 International Business Environment
- BUS361 Production and Operation Management
- BUS366 Organizational Behavior
- BUS375 Business Law I
- BUS378 Business, Government & Society
- BUS475 Strategic Management
Accounting Specialty Courses (18 Credits)
- ACC383 Introduction to Accounting Systems and Software
- ACC385 Intermediate Accounting I
- ACC386 Intermediate Accounting II
- ACC388 Cost Accounting
- ACC485 Federal Income Tax I
- ACC487 Auditing
Accounting Elective Courses (6 credits)
- TWO of the following accounting courses:
- ACC387 Financial Statement Analysis
- ACC484 Internal Audit (to start Spring 2020)
- ACC486 Advanced Accounting
- ACC488 Federal Income Tax II
- ACC489 Accounting for Not-for-Profit Entities
Total Credits (120 Credits)
Remaining credits for the major are determined by advisement.
Student Learning OutcomesUpon completion of the program, students will be able to:
Goal 1: Knowledge of Business: Students master knowledge of key business concepts and theories
Objective 1.1 Students are able to apply key business concepts and theories associated with core business areas.
Goal 2: Analytical and Critical Writing: Students are capable of critically analyzing business conditions, and communicate effectively in a written format.
Objective 2.1 Students demonstrate skills to critically analyze business issues.
Objective 2.2 Students demonstrate effective written communication skills.
Goal 3: Professional Preparedness: Students are prepared for successfully entering the job market.
Objective 3.1 Students demonstrate market readiness in a professional setting.