Accounting Major The multidisciplinary accounting major is designed to give students analytical, mathematical, financial, legal, and managerial skills as well as the perspective needed for a satisfying career in such areas as public accounting, managerial accounting, government accounting, tax accounting, and internal auditing.
To be certified for graduation, a student majoring in accounting must take a minimum of 24 credits of course work in the Department of Business, Mathematics and Computer Science at Cedar Crest College.The Accounting Program will allow students to fulfill 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 be qualified to sit for the CPA exam. Students wishing to fulfill these requirements should seek advice from Gregory Eidleman to adequately plan their course work.
A student may not double-major in accounting and business administration. A student who is majoring in accounting may not minor in business administration. A student may major in accounting and have a concentration in a business administration field.
Electives:
A useful combination of electives and courses taken for area requirements might well include writing and other communication skills, computer science, and international languages.
Accounting Major Requirements Course # Course TitleBUA 101 Accounting I
BUA 102 Accounting II
BUA 110 Principles of Management
BUA 203 Cost Accounting
BUA 208 Intermediate Accounting I
BUA 209 Intermediate Accounting II
BUA 214 Advanced Business Software
BUA 217 Corporate Taxation
BUA 221 Business Law I: General
BUA 230 Contemporary Marketing
BUA 304 Corporate Finance
BUA 308 Advanced Accounting
BUA 312 Auditing
BUA 352 Senior Seminar in Business & Accounting
ECO 101 Principles of Economics: Micro
ECO 102 Principles of Economics: Macro
MAT 105 or 141 Finite Mathematics or Calculus I
MAT 110 Probability & Statistics
Three of the following:
BUA 205 Accounting Information Systems
BUA 218 Personal Income Tax Accounting
BUA 222 Business Law II: Corporate
BUA 240 Introduction to International Business
BUA 260 Management Communications
Internship (3 – 9 credits)
BUA 348 CPA seminar (recommended for CPA examination)
Accounting Certificate
This program is preparatory to a broad spectrum of accounting opportunities, including those in financial accounting, managerial accounting, auditing and taxes. The certificate is beneficial to individuals interested in pursuing new careers in corporate accounting or seeking advancement in their current accounting positions.
Course # Course TitleBUA 101 Accounting I (Prerequisite MAT 105)
BUA 102 Accounting II
BUA 203 Costing Accounting
BUA 208 Intermediate Accounting I
BUA 209 Intermediate Accounting II
BUA 214 Advanced Business Software
BUA 217 Corporate Tax
BUA 312 Auditing
ECO 102 Microeconomics
CPA Exam 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 masters degree and have completed at least 24 credits in accounting and auditing, business law, finance or tax subjects. The proposal creates a specialized certificate to target those individuals who posses a bachelors degree in a field other than accounting. By completing the 30-credits certificate, they 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.
Course # Course TitleBUA 101 Accounting I (Prerequisite MAT 105)
BUA 102 Accounting II
BUA 208 Intermediate Accounting I
BUA 209 Intermediate Accounting II
BUA 217 Corporate Tax
BUA 221 Business Law I: General
BUA 308 Advanced Accounting
BUA 312 Auditing
BUA 348 CPA Seminar Series (Recommended)Two of the following:
BUA 218 Personal Income Tax Accounting
BUA 222 Business Law II: Corporate
BUA 304 Corporate Finance
Accounting majors may pursue a minor in Economics.
