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.

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.

English and mathematics courses (including algebra).

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.

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).

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

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 Notes

• 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.

The Accounting and Business programs have been accredited by the Accreditation Council for Business Schools and Programs (ACBSP) .