Academic Catalog 2024-2025

Slippery Rock University

Accounting, Bachelor of Science in Business Administration (BSBA)

The Accounting program at Slippery Rock University prepares students for success in the challenging and rewarding field of accounting. The integrated curriculum focuses on the development of students’ business and accounting skills and knowledge while enhancing their communication, teamwork, critical thinking, and problem solving skills as well as technological proficiency. Emphasis is placed on student learning through research and practical application as students prepare for the Uniform Certified Public Accountant Examination and careers in public accounting, government, and private industries. All candidates completing this program are eligible to sit for the Uniformed Certified Public Accountant Examination. Student professional growth is encouraged and enhanced through participation in the Student Accounting Society and the internship program in the School of Business.

In the classroom, accounting students are introduced to a variety of software programs used by accounting professionals that provide realistic application of accounting practices and procedures. This state-of-the-art learning center engages students in the learning process as they master accounting concepts, principles, and related procedures in an environment that simulates the workplace. The School of Business’ accounting program is a step above the ordinary; it equips future accounting professionals with a unique set of marketable skills that sets them apart from their peers in the workplace.

Program Learning Outcomes:

  • Communication (UO 1): Students graduating with a degree in business administration will demonstrate competency in oral and written communication skills.  Students will:
    • Prepare in proper format and style the following documents: business report (one to two pages), business memo, research report and presentation.
    • Deliver an effective oral presentation on a business and/or professional topic.
  • Critical Thinking and Problem Solving (UO 2): Students graduating with a degree in business administration will demonstrate effective critical thinking and problem solving skills. Students will:
    • Apply critical thinking skills to analyze and interpret financial statements to judge business performance.
    • Apply critical thinking skills using quantitative techniques for problem solving and strategic decision making.
  • Degree Program Writing Competency (UO 1): Students will create written business and professional documents in appropriate style and format.

  • Ethics (UO 8): Students graduating with a degree in business administration will have acquired the necessary skills and knowledge to meet professional competencies as business professionals and global citizens.  Students will demonstrate:
    • An understanding of the history and vocabulary unique to business disciplines. 
    • Knowledge of procedures, concepts, and technical business skills through practical application (forecasting, budgeting, financial statement analyses, business plans, strategic planning).  
    • The ability to read and interpret financial statements in the decision-making process.
    • Effective team work and collaborative skills in a simulated business environment.
  • Information Technology (UO 10): Students will demonstrate proficiency in the use of computers and software to manage information with statistical analysis, spreadsheet, database and other appropriate applications.

  • Professional Proficiency (UO 4): Students graduating with a degree in business administration will have acquired the necessary skills and knowledge to meet professional competencies as business professionals and global citizens.  Students will demonstrate:
    • An understanding of the history and vocabulary unique to accounting disciplines.
    • Knowledge of procedures, concepts, and technical accounting business skills through practical application (forecasting, budgeting, financial statement analyses, business plans, strategic planning). 
    • The ability to read and interpret financial statements in the decision-making process.
    • Effective team work and collaborative skills in a simulated business environment.

RELATED LINKS

Accounting, BSBA Program Page

Accounting Fact Sheet URL

 

Professional Licensure/Certification Page

Curriculum Guide

GPA Requirement

Major GPA: 2.0 or higher
Overall GPA: 2.0 or higher
Core GPA: 2.0 or higher

Summary*

Rock Studies 2 Requirements42-43
Other Basic Requirements0-3
Major Requirements62
Electives15-16

* All undergraduate degree programs require a minimum of 120 credits.  Some courses meet multiple requirements, but are only counted once toward the 120 credit total required to graduate.

Rock Studies 2 Requirements

The Rock
SUBJ 139Foundations of Academic Discovery 13
ENGL 102Critical Writing3
ENGL 104Critical Reading3
Select one of the following:3-4
Quantitative Reasoning
Introduction to Applied Calculus
Calculus I
Select one of the following:3
Civil Discourse: Theory & Practice
Ethics and Civil Discourse
Civil Discourse and Democracy
Subtotal15-16
Integrated Inquiry
Creative and Aesthetic Inquiry
Select 3 Credits3
Humanities Inquiry
Select 3 Credits3
Social Science Inquiry
Select 3 Credits3
Natural Sciences Inquiry
SCI 101Science of Life3
Physical Sciences Inquiry
SCI 102Understanding the Physical World3
Subtotal15
Thematic Thread
Select 12 Credits 212
Required Thematic Thread Coursework:
Principles of Microeconomics
Issues in Global Business
Issues in Global Business
Issues in Global Business
Total Hours42-43
1

Course offered in multiple subjects; cannot take course in first major subject.

2

One course from each category; six credits must be 300-level or above; no more than 4 credits from one subject area; specific courses required in first major, regardless of prefix of course, cannot be used to satisfy thread requirements; any course with same prefix as first major cannot be used to satisfy thread requirements, even if it is not a course in the first major.

Basic Math Requirement

Check with your adviser or a current degree audit report to see if you have been exempted from this course. The credit earned in this course will not be counted toward the 120 credit hour minimum needed to earn a degree.

Complete one of the following:0-3
Meet required minimum SAT or ACT math score OR
Beginning Algebra
Total Hours0-3

DIVERSITY,  EQUITY,  AND INCLUSION REQUIREMENT

Students must take and pass a course with the Diversity, Equity, and Inclusion (DEI) designation prior to graduation.  Students can meet this requirement by taking any DEI - designated course in any program at any time during their undergraduate career. 

Major Requirements 

  • 36 major credits must be taken at SRU or PASSHE
  • 36 major credits must be taken at the 300 level or above
Business Administration Core Requirements
ACCT 209Financial Accounting 13
ACCT 230Accounting Information Systems 13
ACCT 310Cost Accounting (Accounting Majors) 13
ACCT 340Legal Environment of Business 13
ECON 201Principles of Macroeconomics 13
ECON 219Business Analytics I 13
or MGMT 219 Business Analytics I
ECON 319Business Analytics II 13
or MGMT 319 Business Analytics II
FIN 320Managerial Finance 13
MGMT 320Operations Management 13
MGMT 351Organizational Behavior 13
MGMT 458Business Capstone 13
MRKT 230Principles of Marketing 13
Subtotal36
Required Computer Science Course
CPSC 210Productivity Software 13
or MIS 210 Productivity Software
Subtotal3
Required Accounting Courses
ACCT 308Federal Individual Income Tax 23
ACCT 313Intermediate Accounting I 24
ACCT 314Intermediate Accounting II 24
ACCT 345Volunteer Income Tax Assistance (VITA)3
or ACCT 450 Internship
ACCT 411Auditing Theory and Practice 23
ACCT 413Advanced Accounting 23
Subtotal20
Electives
Select one of the following:3
Forensic Accounting 2
Forensic Accounting
Budgeting, Performance Management, and Cost Analysis 2,3
Budgeting, Performance Management, and Cost Analysis
Accounting Seminar 2
Accounting Data Analytics 2,3
Accounting Data Analytics
Risk Analysis and Internal Control 3
Subtotal3
Total Hours62
1

Course counts for 50% of Major and not for Major GPA

2

Course counts for 50% of Major and Major GPA

3

Course is part of the 4+ program which permits 4+ students the option to complete 6 credits of graduate coursework in their senior year. See advisor for details.

*

Some courses may require pre-requisites. Please see course descriptions to determine if there are any pre-requisites for that specific course.

Co-curricular and Experiential Learning

Students are encouraged to explore additional curricular and co-curricular opportunities. These opportunities can deepen and enhance the learning in accounting, economics and finance. In addition, there is a strong correlation between long-term student success and engagement in these opportunities:

  1. Internships
  2. Participation in student organizations
  3. International study programs (short-term, semester, and year-long)
  4. High-Impact Practice (HIP) designated classes
  5. Student-faculty research
  6. Student leadership development
  7. Service-learning classes
  8. Career education and development

Important Curriculum Guide Notes

This Curriculum Guide is provided to help SRU students and prospective students better understand their intended major curriculum. Enrolled SRU students should note that the My Rock Audit may place already-earned and/or in progress courses in different, yet valid, curriculum categories. Enrolled SRU students should use the My Rock Audit Report and materials and information provided by their faculty advisers to ensure accurate progress towards degree completion. The information on this guide is current as of the date listed. Students are responsible for curriculum requirements at the time of enrollment at the University.

PASSHE - Pennsylvania State System of Higher Education Institutions

ACCOUNTING - BSBA (2341)
This program is effective as of Summer 2023
Revised 10.06.2023
UCC 09.19.2023

RECOMMENDED FOUR-YEAR PLAN

Plan of Study Grid
First Year
FallHours
ECON 201 Principles of Macroeconomics (Part of Thread) 3
ENGL 102 Critical Writing 3
Select one of the following: 3-4
Quantitative Reasoning
Introduction to Applied Calculus
Calculus I
SUBJ 139Foundations of Academic Discovery 1 3
CPSC 210
Productivity Software
or Productivity Software
3
ESAP 101 FYRST Seminar * 1
 Hours16-17
Spring
ECON 202 Principles of Microeconomics 3
ENGL 104 Critical Reading 3
ACCT 209 Financial Accounting 4 3
SCI 101
Science of Life
or Understanding the Physical World
3
Humanities Inquiry 3
 Hours15
Second Year
Fall
ACCT 230 Accounting Information Systems 3
ECON 219
Business Analytics I
or Business Analytics I
3
SCI 101
Science of Life
or Understanding the Physical World
3
Select one of the following: 3
Civil Discourse: Theory & Practice
Ethics and Civil Discourse
Civil Discourse and Democracy
Creative & Aesthetic Inquiry 3
Declare a Thematic Thread 3
 Hours15
Spring
ACCT 310 Cost Accounting 3
ACCT 313 Intermediate Accounting I 4
ECON 319
Business Analytics II
or Business Analytics II
3
MGMT 320 Operations Management 3
MRKT 230 Principles of Marketing 3
 Hours16
Third Year
Fall
ACCT 314 Intermediate Accounting II 4
ACCT 308 Federal Individual Income Tax 3
MGMT 351 Organizational Behavior 3
Thematic Thread Requirement 3
Elective 3
 Hours16
Spring
ACCT 450
Internship
or Volunteer Income Tax Assistance (VITA)
3
FIN 320 Managerial Finance 3
Thematic Thread Requirement 3
FIN 303
Issues in Global Business
or Issues in Global Business
or Issues in Global Business
3
Elective 3
 Hours15
Fourth Year
Fall
ACCT 411 Auditing Theory and Practice 3
Accounting Elective 1 3
ACCT 340 Legal Environment of Business 3
Thematic Thread Requirement 3
Elective 3
MBA Course 2 0-3
 Hours15-18
Spring
ACCT 413 Advanced Accounting 3
ACCT 450
Internship
or Volunteer Income Tax Assistance (VITA)
3
MGMT 458 Business Capstone 3
Elective 3
Elective 3
MBA Course 2 0-3
 Hours15-18
 Total Hours**123-130
1

Course offered in multiple subjects; cannot take course in first major subject.

2

Accounting undergraduates may take up to 4 Master of Business (MBA) graduate courses as seniors.

3

Work with your Academic Adviser to declare a Thematic Thread by the end of your fall semester in your second year.

4

Accounting major should register for course section designated for Accounting majors only.

*

Students are encouraged to take ESAP 101 as a Free Elective.

** This document is meant to serve as a guide. Some planners may show more than 120 credits because faculty have created flexibility in choosing courses.  However, only 120 credits are required to obtain a degree. Please consult with your academic adviser and refer to your curriculum guide prior to registering for courses. This plan should be reviewed, and verified, by you and your academic adviser at least once each academic year. 

Major Code: 2341
Revised: 07.02.2024