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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