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University Bulletin
Undergraduate Degree Programs

Business, Smeal College

ARCHIVED FILE
Begin Date: Summer Session 2009
End Date: Summer Session 2009

Accounting - ARCHIVE

University Park, Smeal College of Business (ACCTG)

PROFESSOR PAUL FISCHER, Chair of the Department of Accounting

This major helps prepare students for careers in public, industrial, or governmental accounting and also provides an appropriate background for those planning to enter law school or graduate school. Public accounting is carried on by independent practitioners, most of whom are certified public accountants. In addition to independent audits, Certified Public Accountants (CPAs) render accounting, tax, and management advisory services.

There is a 150-credit requirement to sit for the CPA examination in Pennsylvania and many other states. The 120-credit Bachelor of Science degree in Accounting provides a solid foundation for students preparing for the exam.

The industrial accountant, as an executive in a business firm, is in charge of designing and supervising the financial and managerial accounting system, including the preparation and analysis of reports. Many are now taking the Certified Management Accountant (CMA) exam. It is a two-day exam covering economics, finance, management, decision analysis, information systems, and accounting. Governmental accountants occupy positions in federal, state, and local government and perform services similar to those of public or industrial accountants.

Entrance Requirement: To be eligible for entrance into the Accounting (ACCTG) major, a degree candidate must be enrolled in the Smeal College of Business or the Division of Undergraduate Studies and satisfy requirements for entrance to the major.

Specific entrance requirements include:

  1. The degree candidate must be taking, or have taken, a program appropriate for entry to the major as shown in the bulletin, including approximately 60 credits of course work.
  2. Complete the following entrance to major requirements: ACCTG 211(4)[1]; ECON 002 GS(3); SCM 200 GQ(4)[1] or STAT 200 GQ(4)[1]; ENGL 015 GWS(3) or ENGL 030 GWS(3); and MATH 110 GQ(4)[1] or MATH 140 GQ(4)[1]; FIN 301(3)[1]; MGMT 301(3)[1]; and MKTG 301(3)[1]. These courses must be completed by the end of the semester during which the entrance to major process is carried out.
  3. In addition to the above requirements, the Executive Vice President and Provost of the University may approve administrative enrollment controls that limit the number of students who are admitted to majors in the Smeal College of Business. In each case, however, academic requirements are established for admission. For information on enrollment controls, consult the Smeal College of Business Web site (http://www.smeal.psu.edu).

For the B.S. degree in Accounting, a minimum of 120 credits is required with at least 15 credits at the 400 level.

Scheduling Recommendation by Semester Standing given like (Sem: 1-2)

GENERAL EDUCATION: 45 credits
(18 of these 45 credits are included in the REQUIREMENTS FOR THE MAJOR)
(See description of General Education in this bulletin.)

FIRST-YEAR SEMINAR:
(Included in ELECTIVES or GENERAL EDUCATION course selection)

UNITED STATES CULTURES AND INTERNATIONAL CULTURES:
(Included in ELECTIVES or GENERAL EDUCATION course selection)

WRITING ACROSS THE CURRICULUM:
(Included in REQUIREMENTS FOR THE MAJOR)

ELECTIVES: 13 credits

REQUIREMENTS FOR THE MAJOR: 80 credits
(This includes 18 credits of General Education courses: 3 credits of GWS courses; 6 credits of GQ courses; 3 credits of GS courses; and 6 credits of GA, GH, or GS courses.)

PRESCRIBED COURSES (46 credits)
ACCTG 211(4)[1], ECON 002 GS(3), FIN 301(3)[1], MGMT 301(3)[1], MKTG 301(3)[1] (Sem: 1-4)
ECON 004 GS(3), MIS 204(3), SCM 301(3), ENGL 202D GWS(3)[1] (Sem: 5-6)
ACCTG 403W(3), ACCTG 404(3), ACCTG 405(3)[1], ACCTG 471(3)[1], ACCTG 472(3)[1], B A 411(3) (Sem: 5-8)

ADDITIONAL COURSES (18 credits)
MATH 110 GQ(4)[1]or MATH 140 GQ(4)[1] (Sem: 1-2)
SCM 200 GQ(4)[1] or STAT 200 GQ(4)[1] (Sem: 1-2)
B A 243(4) or B A 241(2) and B A 242(2) (Sem: 5-6)
Select 6 credits from the following: ACCTG 406(3), ACCTG 432(3), ACCTG 473(3), ACCTG 481(3) (Sem: 5-8)

SUPPORTING COURSES AND RELATED AREAS (16 credits)
Select 4 credits: Attainment of 12th credit level proficiency in a single foreign language. Proficiency must be demonstrated by either examination or course work. (Sem: 1-4)
Select 6 credits of Global Awareness and Understanding from approved course list (credits must be taken in GA, GH, or GS) (Sem: 1-8)
Select 6 credits of supporting coursework. See Department List. (Sem: 5-8)

[1] A student enrolled in this major must receive a grade of C or better, as specified in Senate Policy 82-44.

Last Revised by the Department: Summer Session 2009

Blue Sheet Item #: 37-05-012

Review Date: 2/24/09

UCA Revision #1: 8/2/06

BA

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