Accounting - Major/Minor
For information, contact Gaetan T. Giannini, MBA.
The accounting major is offered by the Department of Business, Management, and
Economics. It is multidisciplinary and asks students to develop analytical,
mathematical, financial, legal, and managerial skills to prepare them for
careers in public, managerial, governmental, or tax accounting, as well as
internal auditing.
The accounting program can be used by students in working toward the
150-semester hour education requirement promoted by the American Institute of
Certified Public Accountants (AICPA). Although 150 semester hours of education
is optional in Pennsylvania, surrounding states are requiring these credits in
order to sit for the CPA exam. Students should seek advice from an accounting
advisor to plan course work adequately. Accounting students may not double-major in accounting and business, nor may
they minor in business. Accounting students are encouraged to minor in
Economics if they are seeking to pursue a minor.
Requirements for the Accounting Major
To be admitted to the major, the student must have a minimum cumulative
grade-point average of 2.250. All courses within the major must be passed with
a grade of C or better; however, a minimum cumulative grade-point average of
2.25 and a minimum average in the major of 2.250 must be achieved.
Department Core Courses
Students majoring in the Department of Business, Management, and Economics are
required to take the following courses, in addition to courses required for
their specific major:
ACC 101 Financial Accounting 3 credits
ACC 102 Managerial Accounting 3 credits
BUA 110 Principles of Management 3 credits
BUA 221 Business Law 3 credits
BUA 250 Principles of Finance 3 credits
BUA 281 Business Ethics 4 credits
BUA 300 Writing for Management 3 credits
BUA 345 Operations and Supply Chain Management 3 credits
BUA 351 Applied Strategic Management I 3 credits
BUA 352 Applied Strategic Management II 3 credits
CIS 215 Advanced Business Computing 3 credits
ECO 101 Principles of Economics: Macro 3 credits
ECO 102 Principles of Economics: Micro 3 credits
MAT 105 Mathematics for Business or MAT 141 Calculus I 3 credits
MAT 110 Probability & Statistics 3 credits
MRK 230 Principles of Marketing 3 credits
Accounting Requirements
ACC 203 Cost Accounting 3 credits
ACC 205 Accounting Information Systems 3 credits
ACC 208 Intermediate Accounting I 3 credits
ACC 209 Intermediate Accounting II 3 credits
ACC 217 Corporate Taxation 3 credits
ACC 218 Personal Income Tax Accounting 3 credits
ACC 308 Advanced Financial Accounting 3 credits
ACC 312 Auditing 3 credits
BUA 329 Organizational Behavior 3 credits
BUA 350 Leadership 3 credits
Internship 3-9 credits
Requirements for the Accounting Minor
All Cedar Crest College students are eligible to take this minor. Business
Administration majors cannot apply any accounting electives to their major if
they choose this minor.
ACC 101 Financial Accounting 3 credits
ACC 102 Managerial Accounting 3 credits
ACC 203 Cost Accounting 3 credits
ACC 205 Accounting Information Systems 3 credits
ACC 208 Intermediate Accounting I 3 credits
ACC 209 Intermediate Accounting II 3 credits
According to the Pennsylvania Institute of Certified Public Accountants (PICPA),
a person who is interested in sitting for the CPA exam must have a
baccalaureate or master’s degree and have completed at least a total of 24 semester credits in
accounting and auditing, business law, finance or tax subjects. This
specialized certificate is for those individuals who possess a bachelor’s degree in a field other than accounting. By completing the 30-credit
certificate, students will be able to meet the educational requirements
mandated by the State Board of Accountancy and will be qualified to sit for the
CPA exam in Pennsylvania, as well as gain exposure to all areas of examination
testing. When combined with a previously earned Baccalaureate degree, this
program will fulfill the 150 semester hour requirement promoted by the American
Institute of Certified Public Accountants, and required by many states in the
nation.
All 30 credits of this certificate must be completed at Cedar Crest College.
ACC 101 Financial Accounting 3 credits
ACC 102 Managerial Accounting 3 credits
ACC 203 Cost Accounting 3 credits
ACC 205 Accounting Information Systems 3 credits
ACC 208 Intermediate Accounting I 3 credits
ACC 209 Intermediate Accounting II 3 credits
ACC 217 Corporate Taxation 3 credits
ACC 218 Personal Income Tax Accounting 3 credits
ACC 312 Auditing 3 credits
BUA 221 Business Law 3 credits