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Undergraduate Studies Catalog 2001-2003

Major in Accounting


Students completing the Major in Accounting will have met the educational requirements to sit for the Uniform CPA exam in New York State and the Certified Management Accountant (CMA) exam. In completing the accounting degree, students must satisfy the degree requirements of (1) the College, (2) the Major in Accounting, and (3) New York State. In particular, accounting students should understand that, in addition to required accounting and business courses, they must complete 60 credits of non-business, non-accounting liberal arts coursework in order to meet the state requirements for taking the CPA exam. Students must work closely with their advisor to determine the applicability of both their accounting and non-accounting courses towards the New York state requirements for this degree.

Degree Requirements
Students majoring in accounting must complete four groups of courses in the major: (1) prerequisites, (2) corequisites, (3) business core courses, and (4) a prescribed series of upper level accounting courses. See Course Requirements for the Accounting Major below for details. Students without significant work experience relevant to accounting are strongly encouraged to also complete at least one internship experience.

Students Who Intend to Major in Accounting, but who have not yet completed the prerequisite courses, should indicate their intent by filing an Intent to Major form, available in 119 Hartwell Hall. Freshmen students intending to major in accounting should complete the Intent to Major form by the beginning of their second semester at Brockport.

Course-Grade and GPA Requirements for the Major in Accounting
Students pursuing an accounting major must meet six course-grade and GPA requirements as follows:

  1. Any course with an ACC prefix, which is counted toward degree requirements, must be completed with a grade no lower than "C."
  2. Students must earn a grade of at least "C-" in all other courses used to satisfy a corequisite or business core requirement within the accounting major.
  3. A student's cumulative GPA in the prerequisite courses is used to determine whether a student will be admitted to the major. Currently, accounting students must earn a minimum GPA of 2.5 in the prerequisite courses, with no grade in an ACC-prefix course lower than "C" and no other grade lower than "C-," to be guaranteed admission to the major in accounting.
  4. Students must earn an overall cumulative GPA of at least 2.0 in the SUNY Brockport courses used to satisfy corequisite, business core, and upper-level accounting course requirements specified in Course Requirements for the Accounting Major below.
  5. All general education, upper division coursework, and GPA requirements of the College must be met, including an overall cumulative GPA of at least 2.0 in all SUNY Brockport coursework used to meet bachelor's degree requirements.
  6. No courses graded "Pass/Fail" or "Satisfactory/Unsatisfactory" may be counted toward the accounting degree requirements.

To satisfy course grade requirements (1) and (2) above, students may take a course up to three times. Students who are unable to earn a grade of "C-" after the third attempt will no longer be eligible for program matriculation.

Transfer Course and Grade Policy: Accounting students may request transfer course credit for (1) any prerequisite course, and (2) any 300-level accounting, business, or economics course not restricted by residency requirements. The College and the department must approve transferred courses as equivalent to required courses, and the number of courses transferred is subject to the residency requirements of the College and department. A grade of "C-" or higher is required for any course transferred to satisfy a course requirement with an ACC prefix. A grade of "C-" or higher is required for transferred courses used to satisfy any other prerequisite, corequisite, or business core.

In general, 400-level courses cannot be transferred. After matriculating at SUNY Brockport, students must take all 400-level accounting, business, and economics courses at SUNY Brockport. Accounting students must complete all 400-level accounting courses and BUS 475 Strategic Management at SUNY Brockport. Freshman-level two-year college courses generally cannot be transferred as equivalent to 300-level courses, and no community college coursework will be transferred as equivalent to any 400-level course.

Time Limitation: Courses completed more than 10 years prior to matriculation (admission) to the College cannot be used to satisfy accounting program requirements. Courses completed more than 10 years prior to matriculation must be repeated. Under some circumstances, students may request the opportunity to earn course credit by exam rather than repeat the course; contact the department for details. This policy applies both to courses taken at SUNY Brockport and other institutions.

Internships: The Department of Business Administration and Economics encourages student participation in internship experiences relevant to their degree. However, the Department limits its support for internship experiences to two internship experiences with a maximum of 15 total credits. Students interested in completing an internship should contact the department's internship coordinator several weeks prior to beginning the internship and complete the appropriate registration forms.

Advisement: Students will be assigned an accounting faculty advisor when their Intent to Major form is processed (see Students Who Intend to Major in Accounting paragraph above). Accounting faculty advisors assist students in academic and career planning, but each student is ultimately responsible for knowing and understanding the degree requirements as specified in this catalog. Students must also develop an understanding of the additional educational requirements imposed by New York State on students of New York state registered accounting programs. Advisors assist students by reviewing the courses that the student selects each semester and by answering questions about degree requirements, course sequencing, transfer coursework, electives, careers, and graduate school. In order to support working and non-traditional students, the department also provides academic advisement in the evening and for students whose schedule conflicts with their advisor's office hours. Students who are having difficulty scheduling a meeting with their advisor should call (585) 395-2623 to schedule an appointment with our advisement staff.

Course Requirements for the Accounting Major

1a. Prerequisite Course Requirements (21 credits)  
Students must earn a minimum GPA of 2.5 in the following seven prerequisite courses, with no grade lower than "C" in courses with an ACC prefix and no grade below "C-" in the other courses, before admission to the major will be considered.
  CIS 106 End User Computing 3
  ECN 201 Principles of Economics (Micro) 3
  ECN 202 Principles of Economics (Macro) 3
  ECN 204 Introduction to Statistics 3
  ACC 281 Introduction to Financial Accounting 3
  ACC 282 Introduction to Managerial Accounting 3
  MTH201 Calculus I (or MTH 221 Calculus for Business) 3
  Total: 21
Note: An elementary statistics course from another discipline may be substituted for ECN 204. However, credit will be allowed for only one statistics course.
2. Major Course Requirements  
Completion of the accounting major requires a minimum cumulative grade point average of 2.0 in the courses taken under 2a, 2b, and 2c below, with no grade less than "C" in ACC-prefix courses and no grade less than "C-" in all other courses.
2a. Corequisites Courses (12 credits)
Professional Skills Corequisites
  ENL 308 Business Writing
  ACC 283 Introduction to Accounting Systems and Software
Analytical Skills Corequisites
  ECN 304 Intermediate Statistics
  AND one of the following four courses:
  ECN 301 Intermediate Microeconomics
  ECN 302 Intermediate Macroeconomics
  ECN 305 Managerial Economics
  BUS 461 Production and Operations Management
Note: (1): ECN 301 and 305 may not both be taken for credit.
2b. Business Core Courses (24 credits)
  BUS 325 Principles of Finance
  BUS 335 Principles of Marketing
  BUS 345 International Business Environment
  BUS 366 Organizational Behavior
  BUS 375 Business Law I
  BUS 376 Business Law II
  BUS 475 Strategic Management
  AND one of the following four finance electives:
  BUS 420 Short-Term Financial Management
  BUS 421 Investment Analysis and Portfolio Management
  BUS 422 Corporate Financial Policy
  ECN 321 Money and Banking
Note: BUS 475 Strategic Management must be taken at SUNY Brockport.
2c. Upper-level Accounting Courses (21 credits)
  ACC 385 Intermediate Accounting I
  ACC 386 Intermediate Accounting II
  ACC 388 Cost Accounting
  ACC 485 Federal Income Tax
  ACC 486 Advanced Accounting
  ACC 487 Auditing
  ACC 488 Federal Income Tax II

Note: A minimum of 12 credits of upper-level accounting must be taken at SUNY Brockport, including all 400-level accounting courses.

3. Other Requirements: In addition to the major coursework described above, accounting majors must meet all of the General Education requirements of the College. Further, in order to meet the New York state requirements for sitting for the CPA exam, and for a degree to be conferred, accounting majors must complete 60 hours of non-business, non-accounting coursework. Students need to work closely with their advisor to understand which of their courses count toward the required 60 hours of liberal arts coursework. Because of the 60 hour liberal arts requirement, accounting majors are limited in the number of additional (elective) business or accounting courses that can be used toward the 120 hours required for a degree. At most, a total of 60 hours of business and accounting coursework will count towards the 120 hours required for a degree. Again, it is important for students, especially transfer students, to work with their advisor to understand limitations on the number of business and accounting electives that can be counted towards the 120 hour graduation requirement.