Nov 23, 2024  
2022-2023 Undergraduate Catalog 
    
2022-2023 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting, B.S.


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The Accounting Major provides the academic background for students pursuing accounting as a career field.  Graduates use the knowledge, skills, and techniques learned while working for CPA firms, private industry, and not-for-profit organizations. In addition to taking a full range of courses in financial accounting, all accounting students are to complete introductory courses in managerial accounting and taxation. Students may use the Accounting elective to begin to pursue a minor. In response to the evolving nature of the accounting profession, the Accounting Program undergoes a constant review so that students receive balanced general business and accounting training.

Students with the goal of attaining a CPA license should be aware that nearly all states require 150 credit hours prior to a state issuing a license to a CPA candidate or in some states require 150 credit hours to sit for the exam.  The Graham School of Business has three options for students who will be living in states that require 150 credit hours:  1) complete an additional year of study at York College earning a Master of Accounting (M.Acc), 2) obtain a double major at the undergraduate level, or 3) take additional undergraduate and/or graduate courses of their choice that coincide with professional goals.  Students should research their home state’s requirements and discuss those requirements with their advisor so that they complete the appropriate courses.

The Master of Accounting program focuses on topics that are most pertinent to the practice of Accounting, and especially licensure as a CPA.  M.Acc programs are designed for applicants with an accounting degree.  The M.Acc program offered by the Graham School of Business enables qualified students to complete the program in as little as one year beyond undergraduate studies.  Undergraduate accounting majors who plan on pursuing the M.Acc should share this goal with their academic advisor.  Detailed information about the M.Acc program, admittance criteria and application process is available in the on-line Graduate Catalog and the Graham School of Business website.

An accelerated path for the Accounting major is available for highly motivated students, who seek to earn 150 credits while completing two degrees (Bachelor of Science in Accounting and Master of Accounting) in four years.  On the accelerated path, students complete 121 credits of undergraduate coursework in three years (throughout fall, spring and summer semesters), followed by a year of graduate coursework (30) credits.  Students interested in pursuing the accelerated path should speak with their advisor to declare their intention.  Students on the accelerated path should maintain a minimum 3.0 cumulative GPA.  Students on the accelerated path may choose to follow the traditional course sequence at any time.

Requirements for Graduation:

To be eligible for graduation, students majoring in Accounting must complete a minimum of 121 credits of which 48 credits must be from non-business courses, achieve a cumulative grade point average of 2.0 or higher, and complete the General Education Requirements of the College. A minimum grade of 2.0 is required for First Year Seminar and all courses taken as part of Foundations. Courses used to complete the General Education Requirements may not be taken on a pass/fail basis.

The General Education Requirements of the college require students to successfully complete First Year Seminar, Foundations (FCO 103 will be a required co-requisite with FCO 105 for students who have a high school GPA below 3.20), Disciplinary Perspectives, and a Constellation. Students who enter the college with 30 credit hours completed will not take a First Year Seminar course and therefore must take an additional 3 credits for graduation. Transfer students that are awarded 60 or more credits upon acceptance to York College will not be required to complete a Constellation.

Students majoring in Accounting must maintain a 2.0 or higher in each General Business Component course and each Accounting Component course. A 2.5 or higher cumulative grade point average is required in the Accounting Component courses (including accounting electives, ACC220, ACC225 and BUS260). Students must also earn a grade of 2.0 or higher in the senior business capstone course, BUS 495 . In addition, students must attain a 2.0 or higher in each course that serves as a prerequisite to a subsequent Business course. (Refer to the course description for specific prerequisites.) Failure to attain a 2.0 in prerequisite courses may lengthen the time to graduation.  Students graduating with a declared major in Accounting may not simultaneously declare a minor in Accounting. Students who are waived from FYS must complete 3 credits of non-business coursework.

General Education Requirement


First Year Seminar


Foundations Requirements


Disciplinary Perspectives Requirement


Constellation Requirement


The Constellation requirement is met when a student completes four courses from a minimum of three disciplines within the Constellation requirements.  Transfer students that are awarded 60 or more credits upon acceptance to York College will not be required to complete a Constellation except for Education majors.

Required Major Courses:


Choose 3 credits of Accounting elective courses


Required Electives


Suggested Course Sequence:


Freshman Year (31 credits)


Sophomore Year (30 credits)


Junior Year (30 credits)


Senior Year (30 credits)


Suggested Course Sequence (Accelerated Path):


Courses in each year should be taken across fall, spring and summer sessions.  Students should work carefully with their advisor to plan their schedule.

Year 1 (40 credits)


Year 2 ( 39 credits)


Year 3 (42 credits)


Year 4


Refer to the Graduate Catalog for the Master of Accounting program, if accepted.

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