Bachelor of Science Degree
 

The baccalaureate degree in accounting is designed to prepare students for successful careers in the field of accounting. The program offers a strong foundation in accounting principles, procedures and theory. In addition, this program will provide students with the opportunity to develop practical skills in the area of business administration and computer applications to expand their awareness and understanding beyond the field of accounting.

The Midstate College program offers the accounting program in two tracks. Track One is for students who desire to work in the private sector of accounting. This program requires the satisfactory completion of 188 quarter hours of credit. Track Two is designed for students who desire to enter the profession of public accounting and sit for the Certified Public Accounting (CPA) examination upon completion of the program. The Track Two program requires the completion of 228 quarter hours of credit. With the completion of the Track Two option, the student will be qualified and prepared to sit for the CPA exam.

 
Major - Accounting Track One:
Quarter Hours
ACC 101 Financial Accounting I
4
ACC 105 Financial Accounting II
4
ACC 110 Computerized General Ledger
4
ACC 213 Managerial Accounting
4
ACC 215 Tax Accounting I
4
ACC 300 Managerial Cost Accounting I
4
ACC 313 Managerial Cost Accounting II
4
ACC 315 Tax Accounting II
4
ACC 321 Intermediate Accounting I
4
ACC 322 Intermediate Accounting II
4
ACC 323 Intermediate Accounting III
4
ACC 400 Advanced Accounting I
4
ACC 405 Auditing I
4
ACC 406 Auditing II
4
ACC 409 Controllership
4
BUS 107 Business Law I
4
BUS 108 Business Law II
4
BUS 204 Principles of Management
4
BUS 310 Quantitative Analysis
4
BUS 315 Business Ethics
4
BUS 370 International Business
4
BUS 390 Business Strategies and Policies
4
CIS 114 Computer Usage and Software Applications
4
CIS 116 Spreadsheet Applications
4
    Total
96
 
General Education:
Quarter Hours
BUS 201 Professional Development
    -or-
4
BUS 350 Professional Advancement
BUS 232 Business Statistics
4
ENG 109 Principles of Speech
    -or-
4
ENG 120 Interpersonal Communications
ENG 116 Composition
4
ENG 117 Advanced Composition
4
ECO 144 Introduction to Macroeconomics
4
ECO 145 Introduction to Microeconomics
4
MAT 140 College Algebra
4
PSY 140 Introduction to Psychology
    -or-
4
SOC 100 Introduction to Sociology
Electives: Life Science with lab
6
    Physical Science with lab
6
    Social Science
8
    Humanities
12
    Total
68
 
General Electives:
Quarter Hours
    Select 12 hours of General Electives.
12
    Total
12
 
Students must take three of the following upper-level electives.
 
Upper Division Electives:
Quarter Hours
BUS 300 Advanced Business Communications
4
BUS 340 Organizational Theory
4
ECO 350 Money and Banking
4
FIN 300 Managerial Finance
4
MGT 360 Operations Management
4
MKT 305 Marketing Management
4
    Total
12
 
Total Track One Requirements:
188
 
Accounting Track Two - CPA:
Quarter Hours
ACC 411 Advanced Accounting II
4
ACC 412 Advanced Accounting III
4
ACC 482 Advanced Auditing Issues
4
ACC 490 CPA Review I
4
ACC 491 CPA Review II
4
ACC 492 CPA Review III
4
BUS 320 International Law
4
    Electives*
12
    Total
40
*Note: Business Electives or ACC 499 as approved by the Director of the Accounting Department.
 
Total Track Two Requirements:
228

Revised: June 6, 2007