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Requirements for BS Degree

In order for students to receive a bachelor of science degree from SOM, they must have:

• earned a minimum of 126 credits;
• have at least 45 credits completed in upper-division courses (300-, 400- or 500-level courses);
• a minimum cumulative grade-point average of 2.0, both overall and in SOM courses;
• completed a minimum of 50 percent of the accounting or business administration coursework at ������ϲ�����;
• no more than one non-SOM course with a grade of Pass (“P”) for each full year of attendance at ������ϲ����� (mandatory P/F graded courses are excluded from this limitation);
• fulfilled the General Education requirements for ������ϲ�����;
• fulfilled the core SOM requirements and any specified requirements of the area in which they are candidates for a degree;
• been in residence at ������ϲ����� for at least 40 credits, unless specifically exempted from this requirement by the SOM Academic Advising Office;
• paid or satisfactorily adjusted all University dues;
• not be under any disciplinary action;
• be duly recommended by the school’s faculty;
• be admitted to the degree by the State University Trustees, by formal action.

All petitions that request modification of academic requirements must be approved by the school’s dean or designee(s).

Elective Courses, Specializations, Concentrations

Students who wish to specialize in accounting to qualify for the CPA license in New York state are urged to declare the degree program in accounting and to confer with the SOM Academic Advising Office no later than their sophomore year. Students completing the baccalaureate program in accounting are eligible to sit for the CPA examination but would not yet be eligible for the CPA license. A degree program consisting of a minimum of 150 credits is required to qualify for the CPA license. SOM offers a combination BS/MS in Accounting program to satisfy the requirements for the NYS CPA license. Students who wish to obtain a CPA license in another state should consult the regulations for that state to see whether or not the ������ϲ����� curriculum is satisfactory. Students who wish to have a career in accounting, other than with public accounting firms, are also advised to declare the BS/MS in Accounting degree program. For further information, consult with the school’s advising office.

Students who intend to continue their studies in graduate school should consider the fact that many graduate programs may require additional competence in mathematics and statistics. Consequently, students with this goal may want to select as electives additional courses from these areas.

Major Requirements

The following courses, or their equivalent(s), are required for the major and must be completed before the junior core of classes: MATH 220 or MATH 224 and 225. If students do not place into MATH 220 or 224, then MATH 108 or MATH 223 (or the equivalent) is also a required course for completion of the major. If students do not place into MATH 108, then MATH 107 is also required for completion of major.

To be granted the Bachelor of Science Degree in Accounting from SOM, students must complete the following courses:

A. Liberal Arts

• Requirements:
  • ECON 162 Macroeconomics
  • ECON 160 Microeconomics
  • MATH 220, MATH 224 and 225: Calculus
• Electives
  • Liberal arts electives (to include most General Education coursework, two composition courses, and/or upper-division electives in the liberal arts, to a minimum of 60 credits).*

B. School of Management

• Requirements:
  • CQS 111 Computer Tools in Management
  • MGMT 111 Intro to Decision Making in Management
  • BL&S 111 & 112 Legal Environment of Management I and II
  • CQS 112 Statistics for Management**
  • MGMT 311 Organizational Behavior
  • FIN 311 Financial Management
  • MIS 311 Information Systems and Applications
  • MKTG 311 Introduction to Marketing
  • OPM 311 Operations Management
  • CQS 311 Advanced Computer Tools for MIS
  • MGMT 411 Global Strategic Management
  • ACCT 211 Financial Accounting
  • ACCT 305 Cost Accounting***
  • ACCT 311 Intermediate Accounting Theory I
  • ACCT 312 Intermediate Accounting Theory II
  • ACCT 460 Auditing
  • ACCT 476 Taxation for Entities or ACCT 475 Taxation I
  • ACCT 555 or 4-credit upper-level management elective (4 credits numbered higher than 311)

C. Physical Education (two credits)****

*Students must take two composition courses (Attribute C or J) in liberal arts to fulfill the writing requirement. If a student has taken one C or J course for a letter grade they may use 2 writing (attribute W) courses to meet the 2nd C or J requirement.  The term “upper-division” refers to those courses that are numbered 300 or higher.  Physical education courses that carry a Physical Activity (Y) designation will not count towards the required 60 credits of liberal arts electives. 

**SOM recommends that students take CQS 112 as their required course in statistics. No more than one introductory statistics course may count toward the degree.

***No credit is granted in the accounting curriculum for ACCT 212 Managerial Accounting.

****Only six credits in physical education/Health and Wellness Studies may be used to meet the 126 credits required for the accounting degree.  

Standard Curriculum Sequence for Accounting Option

The following represents the normal sequence of courses that SOM students are expected to follow in completing degree requirements in accounting during their four years at ������ϲ�����. It reflects the school’s belief that professional coursework must be preceded by a sound liberal arts background combined with coursework in necessary foundation areas. Two courses, MIS 311 and CQS 311, constitute the S-Core and must be taken together in the same semester during the sophomore year. FIN 311, MGMT 311, MKTG 311, and OPM 311 constitute the J-Core and must be taken together in the same semester during the junior year. Transfer students should consult their academic advisors to determine where and how their previous work fits into this sequence. Each course is four credits unless noted.

First semester (16 credits):

• MATH 220 or MATH 224 and 225: Calculus
• CQS 111 Computer Tools for Management (2 cr.)
• MGMT 111 Intro to Decision Making in Management (2 cr.)
• ECON 162 Macroeconomics
• Liberal arts elective

Second semester (16 credits):

• CQS 112 Statistics for Management
• Liberal arts elective*
• Liberal arts elective*
• ECON 160 Microeconomics

Third semester (17 credits):

• Liberal arts elective
• Liberal arts elective
• MIS 311 Information Systems and Applications (3 cr.)
• CQS 311 Advanced Computer Tools for MIS (3 cr.)
• BLS 111 Legal Environment of Business I (3 cr.)

Fourth semester (15 credits):

• BLS 112 Legal Environment of Business II (3 cr.)
• ACCT 211 Financial Accounting 
• Liberal arts elective
• Liberal arts elective

Fifth semester (15 credits)

• ACCT 311 Intermediate Accounting Theory I (3 cr.)
• FIN 311 Financial Management (3 cr.)
• MGMT 311 Organizational Behavior (3 cr.)
• MKTG 311 Introduction to Marketing (3 cr.)
• OPM 311 Operations Management (3 cr.)

Sixth semester (16 credits):

• ACCT 305 Cost Accounting (3 cr.)
• ACCT 312 Intermediate Accounting Theory II (3 cr.)
• Liberal arts elective
• Liberal arts elective
• Physical education (2 cr.) (Physical education may be taken any semester)

Seventh semester (16 credits):

• ACCT 476 Taxation of Entities or ACCT 475 TAxation I
• ACCT 460 Auditing
• MGMT 411 Global Strategic Management
• Liberal arts elective

Eighth semester (15 credits) - MS Accounting Track

• Liberal arts elective
• Free elective
• ACCT 555 Advanced Accounting
• MGMT 516 Written and Oral Communications
• MGMT 530 Global and Ethical Environment

Eighth semester (15 credits) - Non-MS Accounting Track

• ACCT 555 Advanced Accounting or upper-level management elective (must be four credits and numbered higher than 311. This class cannot be used to satisfy a concentration requirement.)
• General elective
• General elective
• Liberal arts elective

*Students must take two composition courses (Attribute C or J) in liberal arts to fulfill the writing requirement. If a student has taken one C or J course for a letter grade they may use two writing (attribute W) courses to meet the second C or J requirement. 

Accounting Minor

The School of Management offers an Accounting Minor open to non-SOM students (24 credits). The Accounting Minor gives non-SOM students the opportunity to grow their business acumen, prepare for accounting-related careers, and pursue advanced study in accounting or business. The accounting minor consists of seven courses covering key accounting principles, processes and applications. All minor courses must be taken at ������ϲ����� University with the exception of BLS 111, which may be waived based on prior college coursework. To complete the minor students must earn a letter grade of C- or better in each required course. The accounting minor may be combined with any non-SOM major. 

In order to complete all minor requirements prior to graduation, students should begin their coursework at the very latest during the fall of their junior year, or a summer/winter session may be required. 

All students who are NOT enrolled in the School of Management are eligible to apply for the minor in accounting if they have completed statistics and microeconomics with a grade of B- or better and have a 3.2 cumulative GPA at time of application. Students can apply for the minor by completing the SOM Major/Minor/Concentration Declaration form.

Required Courses

• BLS 111 Business Law
• ACCT 211 Financial Accounting
• ACCT 305 Cost Accounting
• ACCT 311 Intermediate Accounting I
• ACCT 312 Intermediate Accounting II
• ACCT 460 Audit
• ACCT 476 Entity Taxation or other approved taxation course.

Note: It is anticipated undergraduate students interested in pursuing the Certified Public Accountant (CPA) license will apply for the MS Accounting program or MBA Program, which in combination with the Accounting Minor, can provide students with the required accounting and business coursework as well as the mandatory 150 credit hours.

List of Faculty