Accounting Major
Business, B.S.
The Accounting major is intended for students who wish to enter the accounting profession and/or pursue graduate study in accounting. Accounting is the study of methods involved in making a financial record of business transactions and the preparation of statements concerning the assets, liabilities, and operating results of a business. In addition to a solid fundamental business perspective and a broad liberal arts foundation, the accounting curriculum provides students with a comprehensive accounting perspective, as well as technical accounting knowledge. The foundation of study in accounting includes economic and managerial perspectives on the relationships among business activity, economic outcomes, and evaluation of business performance. In-depth study in financial reporting, managerial accounting, taxation, and auditing builds the technical knowledge.
The skills and knowledge developed in the accounting major equip students with tools for intelligent analysis, planning, control, and decision making. In addition to technical expertise, students develop oral and written presentation skills, listening skills, leadership, and career preparedness.
Among the specific career options available to the accounting major are auditing, corporate accounting, accounting positions in government and not-for-profit organizations, and taxation. Furthermore, the accounting curriculum provides an excellent foundation for the student who wants to pursue graduate study in business, public administration, and law.
Major in Accounting
| Code | Title | Hours |
|---|---|---|
| Bay Path University Core | ||
| Arts & Aesthetics | ||
| Elective Options | 3 | |
| Citizenship | ||
| BUS 120 | Business in Society | 3 |
| ECO 211 | Macroeconomics | 3 |
| Communication and Information Literacy | ||
| BUS 308 | Communicating in Business | 3 |
| ENG 114 | Critical Reading and Response | 3 |
| ENG 124 | Research and Writing in the Disciplines | 3 |
| ENG 134 | Literary Genres | 3 |
| Financial Literacy | ||
| BUS 204 | Financial Wellness | 1 |
| Global, Cultural, Community Engagement | ||
| Elective Options | 6 | |
| Healthy Living | ||
| Elective Options | 1 | |
| Lab Science | ||
| Elective Options | 4 | |
| Mathematics | ||
| MAT 112 | Applied University Mathematics | 3 |
| WELL | ||
| WEL 100 | Women as Empowered Learners and Leaders | 3 |
| WEL 310 | Strategies for Career and Personal Growth | 1 |
| WEL 400 | Women as Empowered Learners and Leaders: In Practice | 3 |
| Subtotal | 43 | |
| Major Requirements | ||
| ACC 100 | Introduction to Financial Accounting | 3 |
| ACC 101 | Introduction to Managerial Accounting | 3 |
| ACC 200 | Accounting Information Systems | 3 |
| ACC 201 | Volunteer Income Tax Assistance (VITA) | 1 |
| ACC 300 | Intermediate Accounting I | 3 |
| ACC 301 | Intermediate Accounting II | 3 |
| ACC 302 | Cost Management | 3 |
| ACC 303 | Auditing | 3 |
| ACC 400 | Federal Income Tax Concepts | 3 |
| ACC 405 | Contemporary Issues | 3 |
| ACC 499 | Accounting Internship | 6 |
| BUS 226 | Principles of Marketing | 3 |
| BUS 235 | Dynamics of Management | 3 |
| BUS 300 | Organizational Development and Change | 3 |
| BUS 327 | Financial Management | 3 |
| COM 130 | Computer Applications | 3 |
| ECO 212 | Microeconomics | 3 |
| LAW 220 | Business Law | 3 |
| MAT 120 | Statistics | 3 |
| Subtotal | 58 | |
| General Electives | ||
| Select 19 credits | 19 | |
| Subtotal | 19 | |
| Total Credits Required: | 120 | |