2024年5月13日  
2024年本科目录1.1(冬天春天) 
    
2024年本科目录1.1(冬天春天) [ARCHIVED CATALOG - Consult with Your Academic Advisor for Your 目录 Year]

会计(B.S.) - Hegis代码0502.00


(理学学士学位)

The accounting major prepares students for careers in public and private accounting, 包括非营利, 政府和教育. Public accounting is a recognized state-licensed profession that embraces the areas of financial statement preparation, 审计, 金融调查, 会计系统的设计和安装, 和税务. Private and other accounting alternatives also engage in the above activities, though the focus is primarily on the single entity-the employer. 毕业生可以找到各种各样的机会, including responsible positions in a public accounting firm or other business and not-for-profit or governmental entities.

转移 students must complete at least 15 hours of accounting at 利记sbo.

公共会计专业

As a licensed profession, public accounting is subject to regulation by the State of New York. 截至2009年8月, to be eligible to sit for the CPA licensure examination, a candidate must have completed 150 semester hours of coursework, including work in a number of related specified fields (management, 市场营销, 金融, 法律, 计算机科学, 和统计). 顺利完成本科专业, along with the 利记sbo MBA in Professional Accountancy, will constitute eligibility to take the CPA licensure examination. Students with the undergraduate accounting major Public Accounting concentration who maintain a 3.0 or better GPA will be automatically accorded acceptance into the college’s MBA - Professional Accountancy 程序. 成绩低于3分的学生.0 undergraduate GPA wishing to pursue the MBA may be asked at the discretion of the MBA 程序 director to submit a GMAT score.

Further information about CPA certification is found in the Public Accountancy Handbook. A copy of this publication may be obtained without cost by writing to the Office of the Professions, 专业牌照服务, 文化教育中心, 奥尔巴尼, NY 12230. 信息也可在网站上找到 http://www.op.nysed.gov/prof/cpa/.

私人会计专业

Private accounting deals primarily with the financial records, 语句, 和单一业务的报告, 以及会计作为管理工具的使用. 研究生s with training in private accounting may expect to progress to such positions as a cost accountant, 成本分析, 预算主管, 总会计师, 审计, 内部审计人员, 以及首席财务官.

Many treasurers and presidents of large corporations were formerly 审计s.

Comptrollership is a rapidly growing field that deals primarily with the application of accounting, 经济学, 金融, and statistics to the operations of a business enterprise.

Students who wish to pursue this course of study should opt for the Private Accounting concentration.

商业项目学习目标:

  • Understand the structure of an organization and 过程es for managing them.
  • Identify and interpret legal and ethical issues in the global business environment.
  • Consume and produce quantitative and qualitative information in order to facilitate business and/or economic decision-making.
  • Solve business and organizational problems using analytical and critical thinking skills.
  • 应用 rudimentary concepts from the management of technology discipline to people, 过程, and technology management challenges in a modern organization.
  • Recognize the impact of the global and multi-cultural environment on managing a business.
  • Employ oral communication skills to influence a professional audience.
  • Demonstrate proficiency in written communications across multiple platforms and purposes.

学习目标:

  • Prepare a financial statement and interpret financial information for decision-making.
  • 应用 accounting and non-accounting information for internal decision-making and control.
  • Recognize and incorporate regulatory, tax, and ethical considerations and business decisions.
  • Explain attestation and demonstrate an understanding of the concepts and 过程es involved in performing an audit.  

特殊要求

A grade of C or better is required for each major course. 专业相关课程要求平均成绩达到C.

学术要求


核心/通识教育:34-55学时


适用于2022-2023学年, 利记sbo has implemented a new general education 程序 that replaces 核心. 被录取的学生, 或重新, for the 2022- 2023 academic year or later must follow the requirements of the 通识教育 程序. Students admitted prior to the 2022-2023 academic year must follow the requirements of the 核心 程序. For full details of 程序 requirements, see the catalog pages for the 核心 程序和 通识教育 程序. Students with specific questions should consult with their academic adviser or success coach.

42学时


19学时


浓度


Students must select one of the following concentrations.

公共会计专业


  • Business Elective (9) - ACC, ECN, FIN, MGT, MKT, RMI courses at the 300-level or higher. At least one must be an ACC course and one must be an ECN course.
12学时

私人会计专业


12学时

选修课


The student must complete sufficient elective courses to earn at least the minimum credit hours required for this degree, and at least 60 credit hours of the 120 required must be in the liberal arts and sciences.

项目贷款


核心/通识教育 34-55学分
业务需求 42学分
主修课程要求 19个学分
浓度 12个学分
大学选修课 0 - 13学分
   
获得学位所需的总学时 120个学分