Accounting, B.S. (Berks)

Program Code: ACCBK_BS

Program Description

This major helps students prepare for careers in auditing and public accounting, industrial and managerial accounting, and in governmental and not-for-profit accounting. It also provides a sound background for students who plan to pursue graduate studies in accounting or related fields. Students who complete the prescribed courses and earn a Bachelor of Science degree will satisfy the academic requirements to sit for the Certified Public Accountant (CPA) examination. Graduates may also elect to pursue other professional certifications, including Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

What is Accounting?

Accountants develop and interpret financial data required for decision-making by managers, investors, regulators, and other stakeholders. To perform their functions, accountants must work with both numerical information and concepts, and they must be able to function effectively as individuals and in teams. Accountants work with people in their own specialized departments, and with users of financial information throughout their organization. Because of this close association with other parts of the organization, the accountant is in a unique position to develop a broad business perspective.

You Might Like This Program If...

  • You are comfortable with numbers and interested in the messages and the information that they provide.
  • You are organized and detail-oriented. You want to pursue a career in business or finance.

Entrance to Major

Entry to the Accounting major requires the completion of 8 entry-to-major courses: ACCTG 2111, ECON 102, ENGL 151 or ENGL 30H1, FIN 301, MATH 1101 or MATH 1401, MGMT 301, MKTG 301, SCM 2001 or STAT 2001; and a 2.00 or higher cumulative grade-point average.

1

Course requires a grade of C or better.

Degree Requirements

For the Bachelor of Science degree in Accounting, a minimum of 120 credits is required:

Requirement Credits
General Education 45
Electives (non-business courses) 8
Requirements for the Major 79

12 of the 45 credits for General Education are included in the Requirements for the Major. This includes: 6 credits of GQ courses; 3 credits of GS courses; 3 credits of GWS courses.

Consistent with Senate policy, at least 24 credits of course work in the major and the capstone course must be completed in the respective College to earn the degree.  No more than 60 credits should be from business and business-related courses.

Students wishing to fulfill the 150 credit-hour education option to become a CPA in Pennsylvania (which reduces the experience requirement for certification) are encouraged to enter Capital College's Master of Professional Accounting program, or the Master of Business Administration program, or the Master of Science in Information Systems program subsequent to receiving their undergraduate accounting degree.

Requirements for the Major

To graduate, a student enrolled in the major must earn a grade of C or better in each course designated by the major as a C-required course, as specified by Senate Policy 82-44.

Prescribed Courses
BA 364YInternational Business and Society3
ECON 102Introductory Microeconomic Analysis and Policy Keystone/General Education Course3
ECON 104Introductory Macroeconomic Analysis and Policy Keystone/General Education Course3
FIN 301Corporation Finance3
MGMT 301Basic Management Concepts3
MIS 390Information Systems Management and Applications3
MKTG 301Principles of Marketing3
SCM 301Supply Chain Management3
Prescribed Courses: Require a grade of C or better
ACCTG 211Financial and Managerial Accounting for Decision Making4
ACCTG 310Federal Taxation I3
ACCTG 340Cost Accounting3
ACCTG 403Auditing3
ACCTG 471Intermediate Financial Accounting I3
ACCTG 472Intermediate Financial Accounting II3
ACCTG 473Advanced Financial Accounting3
BA 462Business Strategy3
ENGL 202DEffective Writing: Business Writing Keystone/General Education Course3
Additional Courses
BA 241
BA 242
Legal Environment of Business
and Social and Ethical Environment of Business
4
or BA 243 Social, Legal, and Ethical Environment of Business
MIS 204Introduction to Management Information Systems Keystone/General Education Course3
or MIS 250 Introduction to Problem Solving with Spreadsheet Analysis and Information Systems Management
Additional Courses: Require a grade of C or better
MATH 110Techniques of Calculus I Keystone/General Education Course4
or MATH 140 Calculus With Analytic Geometry I Keystone/General Education Course
SCM 200Introduction to Statistics for Business Keystone/General Education Course4
or STAT 200 Elementary Statistics Keystone/General Education Course
Select 6 credits from the following:6
Federal Taxation II
Accounting Data Analytics
Advanced Auditing
Accounting Information Systems
Advanced Management Accounting
International Accounting
Governmental and Not-for-Profit Accounting
Forensic Accounting
Research Project
Independent Studies
Special Topics
Supporting Courses and Related Areas
Select 6 credits from 200 - 400 level business courses from: ACCTG, BA, ECON, FIN, MGMT, MKTG, or SCM in consultation with an academic adviser and in support of the student's interests6

General Education

Connecting career and curiosity, the General Education curriculum provides the opportunity for students to acquire transferable skills necessary to be successful in the future and to thrive while living in interconnected contexts. General Education aids students in developing intellectual curiosity, a strengthened ability to think, and a deeper sense of aesthetic appreciation. These are requirements for all baccalaureate students and are often partially incorporated into the requirements of a program. For additional information, see the General Education Requirements section of the Bulletin and consult your academic adviser.

The keystone symbol Keystone/General Education Course appears next to the title of any course that is designated as a General Education course. Program requirements may also satisfy General Education requirements and vary for each program.

Foundations (grade of C or better is required and Inter-Domain courses do not meet this requirement.)

  • Quantification (GQ): 6 credits
  • Writing and Speaking (GWS): 9 credits

Breadth in the Knowledge Domains (Inter-Domain courses do not meet this requirement.)

  • Arts (GA): 3 credits
  • Health and Wellness (GHW): 3 credits
  • Humanities (GH): 3 credits
  • Social and Behavioral Sciences (GS): 3 credits
  • Natural Sciences (GN): 3 credits

Integrative Studies

  • Inter-Domain Courses (Inter-Domain): 6 credits

Exploration

  • GN, may be completed with Inter-Domain courses: 3 credits
  • GA, GH, GN, GS, Inter-Domain courses. This may include 3 credits of World Language course work beyond the 12th credit level or the requirements for the student’s degree program, whichever is higher: 6 credits

University Degree Requirements

First Year Engagement

All students enrolled in a college or the Division of Undergraduate Studies at University Park, and the World Campus are required to take 1 to 3 credits of the First-Year Seminar, as specified by their college First-Year Engagement Plan.

Other Penn State colleges and campuses may require the First-Year Seminar; colleges and campuses that do not require a First-Year Seminar provide students with a first-year engagement experience.

First-year baccalaureate students entering Penn State should consult their academic adviser for these requirements.

Cultures Requirement

6 credits are required and may satisfy other requirements

  • United States Cultures: 3 credits
  • International Cultures: 3 credits

Writing Across the Curriculum

3 credits required from the college of graduation and likely prescribed as part of major requirements.

Total Minimum Credits

A minimum of 120 degree credits must be earned for a baccalaureate degree. The requirements for some programs may exceed 120 credits. Students should consult with their college or department adviser for information on specific credit requirements.

Quality of Work

Candidates must complete the degree requirements for their major and earn at least a 2.00 grade-point average for all courses completed within their degree program.

Limitations on Source and Time for Credit Acquisition

The college dean or campus chancellor and program faculty may require up to 24 credits of course work in the major to be taken at the location or in the college or program where the degree is earned. Credit used toward degree programs may need to be earned from a particular source or within time constraints (see Senate Policy 83-80). For more information, check the Suggested Academic Plan for your intended program.

Integrated B.S. in Accounting and M.P.Acc. in Accounting

Available at the following campuses: Abington, Berks

Requirements for the Integrated B.S. in Accounting and M.P.Acc. in Accounting can be found in the Graduate Bulletin.

Academic Advising

The objectives of the university's academic advising program are to help advisees identify and achieve their academic goals, to promote their intellectual discovery, and to encourage students to take advantage of both in-and out-of class educational opportunities in order that they become self-directed learners and decision makers.

Both advisers and advisees share responsibility for making the advising relationship succeed. By encouraging their advisees to become engaged in their education, to meet their educational goals, and to develop the habit of learning, advisers assume a significant educational role. The advisee's unit of enrollment will provide each advisee with a primary academic adviser, the information needed to plan the chosen program of study, and referrals to other specialized resources.

READ SENATE POLICY 32-00: ADVISING POLICY

Berks

Michael Simon
Program Coordinator, Lecturer
Gaige G335
Reading, PA 19610
610-396-6448
BKAccounting@psu.edu

Abington

Tom Stone
Program Chair
1600 Woodland Rd.
Abington, PA 19001
215-421-0030
tws16@psu.edu

Altoona

William Engelbret, Ph.D., CPA, CGMA    
Associate Professor, Accounting
Aaron Building, 219
3000 Ivyside Park
Altoona, PA 16601
814-949-5274
w7e@psu.edu

Harrisburg

Renee Flasher, Ph.D., CPA, CFE, CMA
Program Coordinator
Olmsted Building, E355
Middletown, PA 17057
717-948-4316
ruk158@psu.edu

World Campus

Undergraduate Academic Advising
100 Innovation Blvd
Suite 225
University Park, PA 16803
814-863-3283
advising@worldcampus.psu.edu

Suggested Academic Plan

The suggested academic plan(s) listed on this page are the plan(s) that are in effect during the 2024-25 academic year. To access previous years' suggested academic plans, please visit the archive to view the appropriate Undergraduate Bulletin edition.

Accounting, B.S. at Berks Campus

The course series listed below provides only one of the many possible ways to move through this curriculum. The University may make changes in policies, procedures, educational offerings, and requirements at any time. This plan should be used in conjunction with your degree audit (accessible in LionPATH as either an Academic Requirements or What If report). Please consult with a Penn State academic adviser on a regular basis to develop and refine an academic plan that is appropriate for you.

First Year
FallCreditsSpringCredits
ENGL 15 or 30H (GWS)‡# 3CAS 100A or 100B (GWS)3
MATH 110 or 140 (GQ)‡# 4SCM 200 or STAT 200 (GQ)‡#4
ECON 102 (GS)#† 3ECON 1043
General Education Course (GN or GA or GH)3General Education Course (GN or GA or GH)3
General Education Course (GN or GA or GH)3General Education Course (GN)3
First-Year Seminar1 
 17 16
Second Year
FallCreditsSpringCredits
ACCTG 211*#4ENGL 202D (GWS)3
MGMT 301 or MKTG 301#3MGMT 301 or MKTG 301#3
General Education Course (Integrative Studies)3FIN 301#3
General Education Course (Integrative Studies)3MIS 204 or 2503
General Education Course (Exploration)3General Education Course (Exploration)3
 16 15
Third Year
FallCreditsSpringCredits
ACCTG 340*3ACCTG 310*3
ACCTG 471*3ACCTG 472*3
BA 2434MIS 3903
SCM 3013Elective: Writing Across The Curriculum3
General Education Course (GHW)3Elective3
 16 15
Fourth Year
FallCreditsSpringCredits
ACCTG 473*3ACCTG 403*3
BA 364Y3BA 462*3
300 - 400 Level ACCTG Selection*3300 - 400 Level ACCTG Selection*3
200 - 400 Level Business Selection3200 - 400 Level Business Selection3
Elective3 
 15 12
Total Credits 122
*

Course requires a grade of C or better for the major

Course requires a grade of C or better for General Education

#

Course is an Entrance to Major requirement

Course satisfies General Education and degree requirement

1

For General Education Course notations, please be sure to include three (3) credits of United States (US) Cultures and three (3) credits of International (IL) Cultures. Consult adviser for details.

2

The following courses are offered Fall Semester only: ACCTG 340, ACCTG 471, ACCTG 473.

3

The following courses are offered Spring Semester only: ACCTG 310, ACCTG 472, MIS 390.

4

For 300 - 400 Level ACCTG Selection, consult adviser for list.

5

For 200 - 400 Level Business Selection, consult adviser for list.

University Requirements and General Education Notes:

US and IL are abbreviations used to designate courses that satisfy Cultural Diversity Requirements (United States and International Cultures).

W, M, X, and Y are the suffixes at the end of a course number used to designate courses that satisfy University Writing Across the Curriculum requirement.

General Education includes Foundations (GWS and GQ), Knowledge Domains (GHW, GN, GA, GH, GS) and Integrative Studies (Inter-domain) requirements. N or Q (Honors) is the suffix at the end of a course number used to help identify an Inter-domain course, but the inter-domain attribute is used to fill audit requirements. Foundations courses (GWS and GQ) require a grade of 'C' or better.

Career Paths

Because the Harrisburg area is the center of industry and economic development for south-central Pennsylvania, Penn State Harrisburg accounting students are provided with many opportunities to experience the world of business.

Careers

An accounting degree helps students prepare for careers in auditing and public accounting, industrial and managerial accounting, and in governmental and not-for-profit accounting. Students who complete the prescribed courses and earn a BS degree will satisfy the academic requirements to sit for the Certified Public Accountant (CPA) examination. Graduates may also elect to pursue other professional certifications, including Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

MORE INFORMATION ABOUT POTENTIAL CAREER OPTIONS FOR GRADUATES OF THE ACCOUNTING PROGRAM

Opportunities for Graduate Studies

The Bachelor of Science in Accounting provides a sound background for students who plan to pursue graduate studies in accounting or related fields, including Penn State's Master of Professional Accounting.

MORE INFORMATION ABOUT OPPORTUNITIES FOR GRADUATE STUDIES

Professional Licensure/Certification

Many U.S. states and territories require professional licensure/certification to be employed. If you plan to pursue employment in a licensed profession after completing this program, please visit the Professional Licensure/Certification Disclosures by State interactive map.

Contact

Berks

EBC DIVISION
Gaige Building
Reading, PA 19610
610-396-6448
BKAccounting@psu.edu

https://berks.psu.edu/academics/baccalaureate-degrees/accounting

Abington

DIVISION OF SOCIAL SCIENCES
1600 Woodland Rd.
Abington, PA 19001
215-421-0030
tws16@psu.edu

https://www.abington.psu.edu/academics/majors-at-abington

Altoona

DIVISION OF BUSINESS, ENGINEERING, AND INFORMATION SCIENCES AND TECHNOLOGY
Aaron Building, 219
3000 Ivyside Park
Altoona, PA 16601
814-949-5274
w7e@psu.edu

https://altoona.psu.edu/academics/bachelors-degrees/accounting

Harrisburg

SCHOOL OF BUSINESS ADMINISTRATION
Olmsted Building, E355
Middletown, PA 17057
717-948-6139
cxs879@psu.edu

https://harrisburg.psu.edu/business-administration/accounting-bs

World Campus

SCHOOL OF BUSINESS ADMINISTRATION
Olmsted Building, E355
Middletown, PA 17057
717-948-6139
cxs879@psu.edu

https://www.worldcampus.psu.edu/degrees-and-certificates/penn-state-online-accounting-bachelor-of-science-degree