Apr 03, 2025  
2024-2025 Undergraduate Catalog 
    
2024-2025 Undergraduate 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.

Degree Requirements

Institutional Degree Requirements  

Program-Specific Degree Requirements: 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 and maintain a 2.0 average or higher in the Business Core Courses and each Accounting Component course. A 2.5 or higher cumulative grade point average is required in the Accounting Component courses including accounting electives, ACC 220 ACC 225 , and BUS 260 ). 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 at least a 2.0 in prerequisite courses may lengthen the time to graduation. Students must also earn a grade of 2.0 or higher in the senior business core courses, BUS 494  and BUS 495 

General Education Requirement


First Year Seminar


Foundations Requirements


Communication course:


Advanced Communication course:


Quantitative Fluency course:


American Citizenship course:


Global Citizenship course:


Disciplinary Perspectives Requirement


Choose 3 credits of the following Arts courses:


Social and Behavioral Sciences course:


Choose 3 credits of the following Natural and Physical Sciences courses:


Constellation Requirement


The Constellation requirement is met when a student completes four courses from a minimum of three disciplines within the Constellation requirements. Students who transfer in 60 credits or more at the time of admission to the college will be waived from the Constellation requirement, except for Education majors. The waiver applies to the requirement for graduation but does not waive the credits to graduate; students need to meet the overall bachelor’s degree credit requirement.

All students majoring in Business will take BUS 495  (a High Impact Practice and Innovation course) which will fulfill both a major requirement and 3 credits of the constellation requirement for any constellation.

Required Courses


Accounting Electives


Students must complete 6 credits of the following:

General Elective Courses


Students must complete 3 credits of free elective courses.

Suggested Course Sequence


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 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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