Majors in Accounting Requirements:

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Majors in Accounting* must also satisfy the following courses:

• LEGL 24 - Legal Aspects of Business Organizations, 3 s.h.

• ACCT 224 - Financial Reporting and Analysis Semester Hours: 3

• or ACCT 123 and 124 Financial Accounting, Theory and Practice I and II, 3 s.h. each,

• ACCT 231 - Cost Accounting Systems Semester Hours: 3
• ACCT 242 - Advanced Accounting Theory and Practice Semester Hours: 3

• *NOTE: Accounting students who have a bachelor’s degree or the equivalent in a field other than accounting or business administration who want to become eligible to take the New York state CPA examination should refer to the Regulations of the Commissioner of Education - Registration of Curricula, Part 52.13 Accountancy and speak with an adviser in the Department of Accounting, Taxation, and Legal Studies in Business.

Competency IV: Accounting Major Concentration - Semester Hours: 15

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With permission of the Graduate Programs Office, in consultation with the department chairperson to set general policy, students may substitute an elective course outside of their major area for one of these courses.

• One international accounting theory course, 3 s.h.
• Capstone Research Integration Course, 3 s.h.

• ACCT 216 - Tax Accounting Semester Hours: 3
• ACCT 234 - Advanced Auditing Semester Hours: 3
• ACCT 250 - Seminar in Advanced Contemporary Accounting Theory Semester Hours: 3

*Footnotes

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Accounting students who have a bachelor’s degree or the equivalent in a field other than accounting or business administration who want to become eligible to take the New York state CPA examination should refer to the Regulations of the Commissioner of Education - Registration of Curricula, Part 52.13 Accountancy and speak with an adviser in the Department of Accounting, Taxation, and Legal Studies in Business.