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
Curriculum Guide
GPA Requirement
Major GPA: 2.0 or higher
Overall GPA: 2.0 or higher
Core GPA: 2.0 or higher
Summary*
| Code | Title | Hours |
|---|---|---|
| Rock Studies 2 Requirements | 42-43 | |
| Other Basic Requirements | 0-3 | |
| Major Requirements | 62 | |
| Electives | 15-16 | |
* 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
| Code | Title | Hours |
|---|---|---|
| The Rock | ||
| SUBJ 139 | Foundations of Academic Discovery 1 | 3 |
| ENGL 102 | Critical Writing | 3 |
| ENGL 104 | Critical Reading | 3 |
| 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 | ||
| Subtotal | 15-16 | |
| Integrated Inquiry | ||
| Creative and Aesthetic Inquiry | ||
| Select 3 Credits | 3 | |
| Humanities Inquiry | ||
| Select 3 Credits | 3 | |
| Social Science Inquiry | ||
| Select 3 Credits | 3 | |
| Natural Sciences Inquiry | ||
| SCI 101 | Science of Life | 3 |
| Physical Sciences Inquiry | ||
| SCI 102 | Understanding the Physical World | 3 |
| Subtotal | 15 | |
| Thematic Thread | ||
| Select 12 Credits 2 | 12 | |
Required Thematic Thread Coursework: | ||
| Principles of Microeconomics | ||
| Issues in Global Business | ||
or MGMT 303 | Issues in Global Business | |
or MRKT 303 | Issues in Global Business | |
| Total Hours | 42-43 | |
- 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.
| Code | Title | Hours |
|---|---|---|
| Complete one of the following: | 0-3 | |
Meet required minimum SAT or ACT math score OR | ||
| Beginning Algebra | ||
| Total Hours | 0-3 | |
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
| Code | Title | Hours |
|---|---|---|
| Business Administration Core Requirements | ||
| ACCT 209 | Financial Accounting 1 | 3 |
| ACCT 230 | Accounting Information Systems 1 | 3 |
| ACCT 310 | Cost Accounting (Accounting Majors) 1 | 3 |
| ACCT 340 | Legal Environment of Business 1 | 3 |
| ECON 201 | Principles of Macroeconomics 1 | 3 |
| ECON 219 | Business Analytics I 1 | 3 |
| or MGMT 219 | Business Analytics I | |
| ECON 319 | Business Analytics II 1 | 3 |
| or MGMT 319 | Business Analytics II | |
| FIN 320 | Managerial Finance 1 | 3 |
| MGMT 320 | Operations Management 1 | 3 |
| MGMT 351 | Organizational Behavior 1 | 3 |
| MGMT 458 | Business Capstone 1 | 3 |
| MRKT 230 | Principles of Marketing 1 | 3 |
| Subtotal | 36 | |
| Required Computer Science Course | ||
| CPSC 210 | Productivity Software 1 | 3 |
| or MIS 210 | Productivity Software | |
| Subtotal | 3 | |
| Required Accounting Courses | ||
| ACCT 308 | Federal Individual Income Tax 2 | 3 |
| ACCT 313 | Intermediate Accounting I 2 | 4 |
| ACCT 314 | Intermediate Accounting II 2 | 4 |
| ACCT 345 | Volunteer Income Tax Assistance (VITA) | 3 |
| or ACCT 450 | Internship | |
| ACCT 411 | Auditing Theory and Practice 2 | 3 |
| ACCT 413 | Advanced Accounting 2 | 3 |
| Subtotal | 20 | |
| Electives | ||
| Select one of the following: | 3 | |
| Forensic Accounting 2 | ||
or ACCT 620 | Forensic Accounting | |
| Budgeting, Performance Management, and Cost Analysis 2,3 | ||
or ACCT 626 | Budgeting, Performance Management, and Cost Analysis | |
| Accounting Seminar 2 | ||
| Accounting Data Analytics 2,3 | ||
or ACCT 629 | Accounting Data Analytics | |
| Risk Analysis and Internal Control 3 | ||
| Subtotal | 3 | |
| Total Hours | 62 | |
- 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:
- Internships
- Participation in student organizations
- International study programs (short-term, semester, and year-long)
- High-Impact Practice (HIP) designated classes
- Student-faculty research
- Student leadership development
- Service-learning classes
- 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
| First Year | ||
|---|---|---|
| Fall | Hours | |
| 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 139 | Foundations of Academic Discovery 1 | 3 |
| CPSC 210 or MIS 210 |
Productivity Software or Productivity Software |
3 |
| ESAP 101 | FYRST Seminar * | 1 |
| Hours | 16-17 | |
| Spring | ||
| ECON 202 | Principles of Microeconomics | 3 |
| ENGL 104 | Critical Reading | 3 |
| ACCT 209 | Financial Accounting 4 | 3 |
| SCI 101 or SCI 102 |
Science of Life or Understanding the Physical World |
3 |
| Humanities Inquiry | 3 | |
| Hours | 15 | |
| Second Year | ||
| Fall | ||
| ACCT 230 | Accounting Information Systems | 3 |
| ECON 219 or MGMT 219 |
Business Analytics I or Business Analytics I |
3 |
| SCI 101 or SCI 102 |
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 | ||
| Hours | 15 | |
| Spring | ||
| ACCT 310 | Cost Accounting | 3 |
| ACCT 313 | Intermediate Accounting I | 4 |
| ECON 319 or MGMT 319 |
Business Analytics II or Business Analytics II |
3 |
| MGMT 320 | Operations Management | 3 |
| MRKT 230 | Principles of Marketing | 3 |
| Hours | 16 | |
| 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 | |
| Hours | 16 | |
| Spring | ||
| ACCT 450 or ACCT 345 |
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 | |
| Hours | 15 | |
| 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 | |
| Hours | 15-18 | |
| Spring | ||
| ACCT 413 | Advanced Accounting | 3 |
| ACCT 450 or ACCT 345 |
Internship or Volunteer Income Tax Assistance (VITA) |
3 |
| MGMT 458 | Business Capstone | 3 |
| Elective | 3 | |
| Elective | 3 | |
| MBA Course 2 | 0-3 | |
| Hours | 15-18 | |
| 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