Effective Fall 2023

The Bachelor of Science in Accounting (BSA) offers a unique approach to accounting education. This major is designed to prepare students for entry into the accounting profession. The curriculum provides a framework that integrates significant business and management background and extensive accounting and financial knowledge, which provides the foundation for continued education toward licensure as a Certified Public Accountant (CPA). Students are exposed to tax, auditing, not-for-profit, forensics, and management accounting. Information technology training, communication skills development, global comparisons, and ethical discussions enhance the students' experiences.

Career Opportunities

Positions in public accounting, industry, not-for-profit organizations, government agencies, and "in your own account." After gaining experience, opportunities for advancement and additional responsibilities will be available. Types of jobs that require accounting and financial background include: appraising, banking, financial management, government service, insurance, investment analysis, law, public accounting, managerial accounting, management consulting, financial planning, marketing, purchasing, real estate, small business, and designing and implementing accounting systems. Certifications to enhance professional opportunities include the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), Certified Payroll Professional (CPP), Certified Credit Executive (CCE), Accredited Financial Counselor (AFC), and the Enrolled Agent (EA). Requirements vary based on education, experience, and testing requirements.

Special Equipment Needs

Laptop Computer Required 

  • Windows 11 or higher (recommended).
  • Intel Core i5 or i7 (generation 10 or higher) processor (recommended).
  • 8+ GB RAM (recommended).
  • 250+ GB Solid State Disk (SSD) drive (recommended).
  • Laptop must include a webcam and microphone (required).
  • Laptop must include a wireless network card (required).
  • Broadband Internet connection when working off campus (required).
  • Additional plug-ins may be required (Information Technology Services Service Desk available for assistance).
  • Chromebooks and other devices running Chrome OS are prohibited.

Remediation Strategies

All incoming students must meet placement requirements in math. Students are expected to remediate any deficiencies as explained in the College Catalog (see https://www.pct.edu/catalog/admissions-policy).

Transfer Procedures

This major is subject to the transfer standards established by the College. Exceptions must be approved by the school dean.

Program Goals

A graduate of this major should be able to:
  • prepare the required financial statements which include the income statement, statement of stakeholders' equity, balance sheet, and cashflow statement and illustrate their uses and limitations.
  • prepare basic U.S. consolidated financial statements for corporations with fully-and partially-owned subsidiaries.
  • identify the principles of federal taxation as it relates to corporations, partnerships, S corporations, and other small business entities.
  • interpret the auditing standards of the Public Company Accounting Oversight Board (PCAOB).
  • apply job costing and process costing to the manufacturing, services, and merchandising sectors.
  • identify and evaluate the various tax consequences of adjustments, deductions, credits, tax payments, and interest and penalties.
  • solve forensic accounting problems by using sophisticated accounting, auditing, and valuation techniques.
  • apply appropriate financial tools to assess business and project valuation and forecast financial resources.

Curriculum

First SemesterCreditsNotesLectureLab/ClinicalM/SType
FYE101First Year Experience 1.50 1.50 SREQ
ACC113Introduction to Financial Accounting 33 MREQ
ECO111Principles of Macroeconomics 33 MREQ
ENL111English Composition I 33 SREQ
MGT115Principles of Management 33 MREQ
MTH113Business Mathematics 33 SREQ
TOTAL CREDITS 16
Second SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC123Introduction to Managerial Accounting 33 MREQ
ACC201Computerized Accounting 33 MREQ
ECO112Principles of Microeconomics 33 MREQ
FIN150Principles of Banking 33 MREQ
SCIScience Elective 3 SSCI
TOTAL CREDITS 15
Third SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC311Cost Accounting 33 MREQ
ACC341Intermediate Accounting I 33 MREQ
FIN305Fundamentals of Financial Planning 33 MREQ
MIS211Business Computer Applications Using Spreadsheet 33 MREQ
ENL201Technical & Professional Communication 33 SREQ
TOTAL CREDITS 15
Fourth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC285Accounting Information Systems 33 MREQ
ACC346Intermediate Accounting II 33 MREQ
SCLScience Elective with lab 4 SSCL
MTH157Business Statistics 33 SREQ
ACC332Income Taxation for Individuals 31 6 MREQ
TOTAL CREDITS 16
Fifth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC430Corporation, Partnership, Estate & Trust Taxation 33 MREQ
ACC461Advanced Financial Accounting 33 MREQ
FIN395Retirement & Insurance Planning 33 MREQ
FIN350Finance 33 MREQ
ARPCore Arts Perspective 3 SARP
TOTAL CREDITS 15
Sixth SemesterCreditsNotesLectureLab/ClinicalM/SType
SPCSpeech Elective 3 SSPC
FIN360Investments 33 MREQ
MKT240Principles of Marketing 33 MREQ
MGT301Business Law I 33 MREQ
ACCDirected Accounting Electives 3 MACC
TOTAL CREDITS 15
Seventh SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC452Auditing 3Writing Enriched Requirement3 MREQ
PHL210Ethics 33 SREQ
OEAOpen Elective 3 SOEA
BAEDirected Business Elective 3 MBAE
CDPCore Global & Cultural Diversity Perspective 3 SCDP
TOTAL CREDITS 15
Eighth SemesterCreditsNotesLectureLab/ClinicalM/SType
ACC470Forensic Accounting 33 MREQ
MGT497Business Policy & Strategy 33 MREQ
HIPCore Historical Perspective 3 SHIP
OEEExploration Elective 3 SOEE
OEEExploration Elective 3 SOEE
TOTAL CREDITS 15

ACC 480, Accounting Internship, may be used to fulfill an open elective requirement.  Internships may be taken any time after the junior year upon meeting appropriate prerequisites. 

Directed Accounting Electives (ACCELC): Any ACC or FIN course at the 200 level or higher.

Open Electives: Allows for internship possibilities.