Accounting

Major Requirements
Minor Requirements
Accounting Certificate
CPA Certificate
Course Catalog-Accounting
Suggested Course Sequence


The multidisciplinary accounting major is designed to give students analytical, mathematical, financial, legal and managerial skills, as well as the perspectives needed for a satisfying career in such areas as public accounting, managerial accounting, governmental accounting, tax accounting, and internal auditing. To be admitted to the major, the student must have a minimum cumulative grade-point average of 2.25. All courses within the major must be passed with a grade of C or better; however, a minimum cumulative gradepoint average of 2.25 and a minimum average in the major of 2.25 must also be achieved. To be certified for graduation, a student majoring in accounting must take a minimum of 30 credits of course work in the Department of Business and Management at Cedar Crest College. Of the 30-credit minimum, students must take a minimum of 12 credits in accounting at Cedar Crest College. 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 require these credits in order to be qualified to sit for the CPA exam. Students wishing to fulfill these requirements should seek advice from the accounting advisor to adequately plan their course work. A student may not double-major in accounting and management. A student majoring in accounting may not minor in management.

Requirements for the Accounting Major

To be admitted to the major, the student must have a minimum cumulative grade-point average of 2.25.   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 2.25 must also be achieved.

Course Code

Title

Prerequisite(s)

Department Core Courses

ACC 101

Financial Accounting

 

ACC 102

Managerial Accounting

ACC 101, MAT 102 or its equivalent

BUA 110

Principles of Management

 

BUA 221

Business Law

 

BUA 250

Principles of Finance

ACC 102, ECO 101, ECO 102, MAT 105

BUA 280

Business Ethics

BUA 110

BUA 300

Writing for Management

ENG 100 or HON 122, BUA 110, Sophomore standing

CIS 215

Advanced Business Computing

CIS 101 or prior experience with spreadsheet and database software

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 and Statistics

 

MRK 230

Principles of Marketing

BUA 110

Accounting Requirements

ACC 203

Cost Accounting

ACC 102, CIS 215, MAT 105

ACC 205

Accounting Information Systems

ACC 102

ACC 208

Intermediate Accounting I

ACC 102, CIS 215, MAT 105

ACC 209

Intermediate Accounting II

ACC 208, CIS 215

ACC 217

Corporate Taxation

ACC 102, CIS 215

ACC 218

Personal Income Tax Accounting

ACC 102, CIS 215

ACC 308

Advanced Financial Accounting

ACC 209

ACC 312

Auditing

ACC 209

BUA 329

Organizational Behavior

BUA 110

BUA 350

Leadership

BUA 329 and Junior Standing

BUA 352

Applied Strategic Management

Department Core Courses,  all other Accounting requirements.

SPS 270

Internship

Refer to “Internship Guidelines”

The Economics minor is recommended for Accounting students seeking to pursue a minor, although it is not required.

BUA 110

Principles of Management

 

ECO 101

Principles of Economics:  Macro

 

ECO 102

Principles of Economics:  Micro

 

Plus choose three of the following:

ECO 201

Government, Business, and Society…..

ECO 102 or permission of the instructor

ECO 222

Economic Geography

 

ECO 302

Labor Economics

ECO 102 or permission of the instructor

ECO 304

Money and Banking

ECO 101, ECO 102

ECO 315

International Economics

ECO 101, ECO 102

PSC 211

The World Economy & Globalization

See Political Science course description

Requirements for the Accounting Minor

All Cedar Crest College student are eligible for this minor. A business administration or management major could qualify for the minor provided they do not apply any accounting electives to their major.

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.

Code

Title

Prerequisite(s)

ACC 101

Financial Accounting

Non-majors: SO standing or permission of instructor

ACC 102

Managerial Accounting

ACC 101, MAT 102 or its equivalent.

ACC 203

Cost Accounting

ACC 102, CIS 215, MAT 105

ACC 205

Accounting Information Systems

ACC 102, CIS 215, MAT 105

ACC 208

Intermediate Accounting I

ACC 102, CIS 215, MAT 105, recommended BUA 250 (but can be taken concurrently)

ACC 209

Intermediate Accounting II

ACC 208


18-credit Certificate in Accounting

Those students wishing to advance their business careers with further education, or explore the field of accounting as a gateway toward earning a Bachelor’s of Science in accounting, may be interested in this certificate. The growing interest in corporate reporting has created many opportunities for those with skills in financial or managerial accounting.   Upon completion, of the certificate, students will be able to prepare financial statements, budgets, and cost analysis.   The program merges nicely with diverse experiences and educational backgrounds.  

Students must complete 60% of the course work for this certificate at Cedar Crest College

Students who choose this certificate cannot use advanced courses for credentials earned elsewhere in the Department of Business, Management, and Economics.

Code

Title

Prerequisite(s)

ACC 101

Financial Accounting

Non majors: SO standing or permission of instructor

ACC 102

Managerial Accounting

ACC 101, MAT 102 or its equivalent.

ACC 203

Cost Accounting

ACC 102, CIS 215, MAT 105

ACC 205

Accounting Information Systems

ACC 102, CIS 215, MAT 105

ACC 208

Intermediate Accounting I

ACC 102, CIS 215, MAT 105, recommended BUA 250 (but can be taken concurrently)

ACC 209

Intermediate Accounting II

ACC 208

Post-Baccalaureate CPA Certificate

According to the Pennsylvania Institute of Certified Public Accountants (PICPA), anyone 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.  

Code

Title

Prerequisite(s)

ACC 101

Financial Accounting

Non-majors: SO standing or permission of instructor

ACC 102

Managerial Accounting

ACC 101, MAT 102 or its equivalent.

ACC 203

Cost Accounting

ACC 102, CIS 215, MAT 105

ACC 205

Accounting Information Systems

ACC 102, CIS 215, MAT 105

ACC 208

Intermediate Accounting I

ACC 102, CIS 215, MAT 105, recommended BUA 250 (but can be taken concurrently)

ACC 209

Intermediate Accounting II

ACC 208

ACC 217

Corporate Taxation

ACC 102, CIS 215

ACC 218

Personal Income Tax Accounting

ACC 102, CIS 215

ACC 312

Auditing

ACC 209

BUA 221

Business Law

none