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Majors in Accounting

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The department offers two degrees in accounting, each leading to a Bachelor of Science in Accounting. The first is the 120-hour accounting major designed for individuals pursuing careers as accountants in business, government, or not-for-profit organizations. Students completing this degree are qualified to sit for the Certified Management Accountant (CMA) exam. Students completing this degree prior to August 1, 2009 are also qualified to sit for the Uniform Certified Public Accounting exam (CPA), if registered for the exam before August 1, 2009.

The second degree in accounting, referred to as the “Bachelor of Science In Professional Accounting,” is the 150-hour accounting major designed for students who wish to qualify for the Certified Public Accountant (CPA) exam in New York state and pursue careers in public accounting as Certified Public Accountants. This degree pertains to students who sit for the Uniform CPA exam in New York after August 1, 2009. This degree program should be pursued by students matriculating as freshmen after August 1, 2004, assuming those students plan to complete college according to a traditional schedule (completing approximately 30 credits per year).

Note: Effective fall 2004, students who wish to sit for the CPA exam in New York state must complete a program in accounting with a minimum of 150 hours if completion of the program and registration for the CPA exam occur after August 1, 2009. Students completing a registered program consisting of 120 hours must do so before August 1, 2009 AND also register to sit for the CPA exam prior to August 1, 2009. It is highly recommended that students work closely with their academic advisors on meeting degree requirements for the CPA exam.

Accounting Degree Requirements Prior to August 1, 2009

All accounting majors are bound by the policies, terms and conditions described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” In order to graduate, and to meet the New York state requirements for taking the CPA exam prior to August 1, 2009 accounting majors must complete a minimum 60 credits of prescribed business and accounting course work plus a minimum 60 credits of non-business, non-accounting, liberal-arts course work. In completing the required minimum 60 credits of non-business, non-accounting course work, students should ensure that they have met all SUNY Brockport General Education requirements and degree requirements for students earning a bachelor of science. Accounting majors must work closely with their advisor to determine the applicability of both their accounting and non-accounting courses toward the requirements for this degree.

Students majoring in accounting within the 120-credit program must complete four groups of courses: (1) prerequisites, (2) corequisites, (3) business core courses, and (4) a prescribed series of upper-division accounting courses. Students completing the 150-credit program for a major in accounting must complete the four groups mentioned above plus two additional groups: (5) business electives and/or business internship and (6) computer information systems courses. See “Course Requirements” for both accounting majors below for details. Students without significant work experience relevant to accounting are strongly encouraged to complete at least one internship experience.

Course-Grade and GPA Requirements for the Majors 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 the degree requirements, must be completed with a grade no lower than “C.” This includes program prerequisites, corequisites, and upper-division course work.
  2. Accounting majors must earn a grade of at least “C-” in all other courses used to satisfy a major 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, 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-.” Transfer grades are included in this GPA calculation.
  4. Students must earn an overall cumulative GPA of at least 2.0 in the SUNY Brockport courses used to satisfy corequisite, business core, upper-level accounting, business electives and/or business internship, and computer information systems course requirements specified in “Course Requirements for the Accounting Major” below.
  5. All General Education, upper-division (300/400 level) course work, and GPA requirements of SUNY Brockport must be met, including an overall cumulative GPA of at least 2.0 in all SUNY Brockport course work used to meet bachelor’s degree requirements.
  6. No courses graded “Pass/Fail” or “Satisfactory/Unsatisfactory” may be counted toward accounting degree requirements.

Transfer Course and Grade Policy: Accounting students are bound by the policies concerning transfer courses and grades described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” A grade of “C” or higher is required to transfer accounting courses (ACC prefix); other required business and economics courses must be completed with a grade of at least “C-.” In general, the department’s accounting course numbered ACC 386 cannot be transferred. A minimum of 12 credits of 300/400-level accounting course work, including all required 400-level courses, must be taken at SUNY Brockport.

Participation in Assessment Activities: Accounting students are bound by the policies concerning assessment activities described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” In addition to other required assessment exams, accounting majors are required to participate in an Accounting Assessment Exam given in ACC 487 Auditing every semester. Failure to participate in these assessment activities may result in students receiving an “E” grade for courses.

Course Requirements for the Accounting Major (Prior to August 1, 2009)

1. 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 to earn admission to the major.

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
MTH 201 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 introductory 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. Corequisite Courses (12 credits)
Professional Skills Corequisites: Credits

Professional Skills Corequisites: Credits
ENL 308 Business Writing
3
ACC 283 Introduction to Accounting Systems and Software
3
Analytical Skills Corequisites
ECN 304 Intermediate Statistics
3
AND one of the following four courses:
ECN 301 Intermediate Microeconomics
3
ECN 302 Intermediate Macroeconomics
3
ECN 305 Managerial Economics
3
BUS 461 Production and Operations Management
3
 
TOTAL
12

Note: (1): ECN 301 and 305 may not both be taken for credit.

2b. Business Core Courses (24 credits) Credits

BUS 325 Principles of Finance
3
BUS 335 Principles of Marketing
3
BUS 345 International Business Environment
3
BUS 366 Organizational Behavior
3
BUS 375 Business Law I
3
BUS 376 Business Law II
3
BUS 475 Strategic Management
3
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
TOTAL
24

Note: BUS 475 Strategic Management must be taken at SUNY Brockport.

2c. Upper-level Accounting Courses (21 credits)

ACC 385 Intermediate Accounting I 3
ACC 386 Intermediate Accounting II 3
ACC 388 Cost Accounting 3
ACC 485 Federal Income Tax I 3
ACC 486 Advanced Accounting 3
ACC 487 Auditing 3
ACC 488 Federal Income Tax II 3
TOTAL 21

Note: All 400-level accounting courses must be taken at SUNY Brockport.

3. Other Requirements:
In addition to the major course work described above, accounting majors must meet all of SUNY Brockport’s General Education requirements. Further, in order to meet the New York state requirements (prior to August 1, 2009) for sitting for the CPA exam, accounting majors must complete 60 credits of non-business, non-accounting liberal arts course work. These students need to work closely with their advisor to understand which of their courses count toward this required minimum 60 credits. Because of the 60-credit liberal arts minimum under CPA Exam requirements, accounting majors are limited in the number of additional (elective) business or accounting courses that can be used toward the 120 credits required for the degree. Again, it is very important for students, especially transfer students, pursuing the accounting major and completing the 120-hour program, to work closely with their advisor to understand the limitations on the number of business and accounting courses that can be counted toward the 120-credit graduation requirement for the CPA exam.

Course Requirements for the Bachelor of Science in Professional Accounting (150 Credits Bachelor of Science, required for those enrolling for the CPA exam in New York state after August 1, 2009):

1. 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 to earn admission to the major.

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
MTH 201 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 introductory 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, 2c, 2d and 2e below, with no grade less than “C” in ACC-prefix courses and no grade less than “C-” in all other courses.

2a. Corequisite Courses (12 credits)
Professional Skills Corequisites:
Credits
ENL 308 Business Writing
3
ACC 283 Introduction to Accounting Systems and Software
3
Analytical Skills Corequisites
ECN 304 Intermediate Statistics
3
AND one of the following four courses:
ECN 301 Intermediate Microeconomics
3
ECN 302 Intermediate Macroeconomics
3
ECN 305 Managerial Economics
3
BUS 461 Production and Operations Management
3
 
TOTAL
12

Note: (1): ECN 301 and 305 may not both be taken for credit.

2b. Business Core Courses (33 credits)
Credits
BUS 317 Management Information Systems
3
BUS 325 Principles of Finance
3
BUS 335 Principles of Marketing
3
BUS 345 International Business Environment
3
BUS 366 Organizational Behavior
3
BUS 375 Business Law I
3
BUS 376 Business Law II
3
BUS 417 Systems Analysis and Design
3
BUS 464 E-Commerce
3
BUS 475 Strategic Management
3
AND one of the following four finance electives:
3
BUS 420 Short-term Financial Management
BUS 421 Investment Analysis and Portfolio Management
BUS 422 Corporate Financial Policy
ECN 321 Money and Banking
TOTAL
33

Note: BUS 475 Strategic Management must be taken at SUNY Brockport

2c. Upper-level Accounting Courses (25 credits)
Credits
ACC 385 Intermediate Accounting I
3
ACC 386 Intermediate Accounting II
3
ACC 388 Cost Accounting
3
ACC 389 Accounting Profession Seminar
1
ACC 485 Federal Income Tax I
3
ACC 486 Advanced Accounting
3
ACC 487 Auditing
3
ACC 488 Federal Income Tax II
3
ACC 489 Accounting for Not-for-Profit Entities
3
TOTAL
25

Note: All 400-level accounting courses must be taken at SUNY Brockport.

2 d. Business Electives and/or Business Internship (6 credits)
Credits
Any combination of elective business courses and/or business internship
6
Total:
6

 

2e. Computer Information Systems Courses (10 credits)
Credits
CSC 120 Introduction to Computer Science
3
CSC 203 Fundamentals of Computer Science
4
And one of the following computer information systems courses:
3
CIS 419 Computer Networks and Internet Applications
CIS 422 Physical Design and Implementation of DBMS
CIS 427 Project Management and Practice
Total:
10

3. Other Requirements: In addition to the major course work described above, students must meet all of SUNY Brockport’s General Education requirements. Further, in order to meet the New York state requirements (after August 1, 2009) to sit for the CPA exam, accounting majors completing the 150 hour program must complete a minimum 60 credits of non-business, non-accounting liberal arts course work. Total liberal arts course work (non-business, non-accounting) cannot exceed 80 credits. Students need to work closely with their advisor to understand which of their courses count toward this required minimum 60 credits (maximum 80 credits). Because of the minimum 60-credit liberal arts requirement under CPA Exam requirements, accounting majors pursuing careers as CPAs are limited in the number of additional (elective) business or accounting courses that can be used toward the 150 credits required for the degree. Total course work in business and accounting combined cannot exceed 90 hours. It is very important for all students, including transfer students, pursuing careers as CPAs to work closely with their academic advisor to understand the limitations on the number of business and accounting courses that can be counted towards the 150-credit graduation requirement for the CPA exam.

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