The Accounting Program

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 working toward the 150 semester hour education requirement promoted by the American Institiute 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, a student must have a minimum cumulative GPA of 2.250.  All courses within the major must be passed with a grade of C or better; however, a minimum cumulative GPA of 2.25 and a minimum average in the major of 2.250 must be achieved. 

Department Core Courses

• ACC 101 Financial Accounting
• ACC 102 Managerial Accounting
• BUA 110 Principles of Management
• BUA 221 Business Law
• BUA 250 Principles of Finance
• BUA 281 Business Ethics
• BUA 300 Writing for Management
• BUA 345 Operations and Supply Chain Management
• BUA 351 Applied Strategic Management I
• BUA 352 Applied Strategic Management II
• ECO 101 Principles of Economics:  Macro
• ECO 102 Principles of Economics:  Micro
• MAT 105 Mathematics for Business or MAT 141 Calculus I
• MAT 110 Probability & Statistics
• MRK 230 Principles of Marketing

• ACC 203 Cost Accounting
• ACC 205 Accounting Information Systems
• ACC 208 Intermediate Accounting I
• ACC 209 Intermediate Accounting II
• ACC 217 Corporate Taxation
• ACC 218 Personal Income Tax Accounting
• ACC 308 Advanced Financial Accounting
• ACC 312 Auditing
• BUA 329 Organizational Behavior
• BUA 350 Leadership
• Internship

Requirements for the Accounting Minor

All Cedar Crest College student are eligible to declare this minor.  Business administration majors cannot apply any accounting electives to their major if they choose to minor in accounting. 

Students in the liberal arts or sciences who wish to learn a skill crucial to life after graduation will find this offer very attractive. To major in history or biology, for example, while pointing to knowledge of accounting practices is a very persuasive selling point to potential employers, who are looking for people who can write, apply the scientific method, and comprehend the intricacies of measuring business activity. The minor serves as an option to students who wish to obtain business training, but feel the business administration minor does not match their needs.

Required Courses

• ACC 101 Financial Accounting
• ACC 102 Managerial Accounting
• ACC 203 Cost Accounting
• ACC 205 Accounting Information Systems
• ACC 208 Intermediate Accounting I
• ACC 209 Intermediate Accounting II

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.  

Required Courses

• ACC 101 Financial Accounting
• ACC 102 Managerial Accounting
• ACC 203 Cost Accounting
• ACC 205 Accounting Information Systems
• ACC 208 Intermediate Accounting I
• ACC 209 Intermediate Accounting II
• ACC 217 Corporate Taxation
• ACC 218 Personal Income Tax Accounting
• ACC 312 Auditing
• BUA 221 Business Law

Last Updated: 2/16/09