CATALOG • 2009-2010
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
Post-Baccalaureate CPA Certificate
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
