Bachelor of Science Degree Program in Accounting

The Bachelor of Science degree program in Accounting prepares students to be successful in the accounting profession. Students majoring in accounting will have the opportunity to obtain knowledge in the core subjects, such as, intermediate accounting, auditing, cost accounting, individual income tax and various accounting, business and taxation courses. The objective of the Accounting program is to provide students with the knowledge and skills to enhance their success in the field of accountancy.

develop empathetic understanding of the beliefs, experiences, and actions of groups; and learn about economic and political power relations that enable, maintain, or mitigate inequality among different groups.

COM295 Media and Politics ENG225 Introduction to Contemporary World Literature HUM310 World Mythology IDS400 Topics in Multiculturalism

• Health & Wellness Students who select this category will choose four courses to study the physical, mental, and social components that contribute to healthy living and a fulfilling life, both as understood by modern science and as reflected in various cultural creations over time.

BIO 105 Human Development ENG 230 Literature and Health PHI210 Death and Dying PSY220 Abnormal Psychology SCI 100 Basic Nutrition SCI220 Holistic Health

• Popular Culture & Society Students who select this category will study national and international forms of cultural expression, such as film, theatre, television, music, photography, digital media, and literature and the functions these forms of expression play for creators, consumers, and society at large.

COM285 Media and Society ENG235 Literature and Popular Culture ENG430 Selected Topics in Rhetoric IDS205 Selected Topics in Film

Having a foundation rooted in intellectual and practical skills and an enhanced sense of personal and social responsibility, third- and fourth- year students (or the equivalent) have an opportunity to do, an opportunity to apply, and an opportunity to integrate knowledge with experience in ways that foster an understanding of content and promotes a lifelong appreciation for learning. Students will take one of the following classes as the culmination of their general education.

HON400 Honors IDS401 Topics in Service-Learning IDS402 Topics in Student Leadership IDS 403 Independent Study in Special Topics

On January 1, 2012, a 150 college-hour requirement became mandatory in Pennsylvania for CPA certificate applicants. In a traditional college, students usually will not meet the state requirement within four years. With our accelerated class schedule, Central Penn accounting majors can complete the 150 college-hour requirement within four years or less. Our accounting majors can obtain the additional 26 credit hours by concentrating on courses that match their interests and complement their accounting degree. Examples of complementary courses are: business administration, criminal justice, homeland security management, information technology, and legal studies. Accounting students are encouraged to consult with their College Advisor and review the state CPA requirements so they can qualify to sit for the exam and become a CPA in their home state.

Applicants are encouraged to have successfully completed two units of secondary math, including algebra. This adequately prepares students for learning the upper-level college math required in the programs and within specific courses. Completion of at least one accounting course in high school is strongly recommended.

• Interpret and apply Generally Accepted Accounting Principles (GAAP) and Generally

Accepted Auditing Standards (GAAS) and apply them to the business environment. • Apply problem solving and research skills to summarize financial data and communicate the results of operations to the user of the financial information. • Identify the various accounting needs of manufacturing, service, nonprofit, and governmental organizations. • Demonstrate proficiency in the use of software applications, including internet research, spreadsheet administration, online data base research and proprietary accounting programs. • Interpret, analyze, prepare, and communicate financial data to enhance other business disciplines and promote global awareness. • Demonstrate knowledge of other business functions such as management, leadership, marketing and business in the legal environment. • Demonstrate written and oral communication skills consistent with standards for college graduates.

The Bachelor of Science degree program in Accounting prepares students to be successful in the accounting profession. Students majoring in accounting will have the opportunity to obtain knowledge in the core subjects, such as, intermediate accounting, auditing, cost accounting, individual income tax and various accounting, business and taxation courses. The objective of the Accounting program is to provide students with the knowledge and skills to enhance their success in the field of accountancy.

Students are required to take 42 credit hours of general education coursework within a bachelor’s degree program. These 42 credit hours come from 27 credits of Foundation courses, 12 credits within a declared intersection, and 3 credits of experiential learning. The following are directed general education courses required for the bachelor’s degree in Business Administration.

Scientific Reasoning (must choose one of the following)

PSY100 Psychology

SOC100 Sociology

Global Citizenship (must take the following)

BUS130 Macroeconomics

Applicants are encouraged to have successfully completed two units of secondary math, including algebra. This adequately prepares students for learning the upper-level college math required in the programs and within specific courses. Completion of at least one accounting course in high school is strongly recommended.

In addition to the 42 credits of general education coursework, students are required to take a core group of courses and open Programmatic electives associated with their major to total 120 credits. While students can take a general approach to their degree, they can opt to choose a specific non-accounting minor.

ACC100 Accounting I* ACC110 Accounting II ACC200 Managerial Accounting ACC210 Data Management Applications ACC220 Income Tax ACC230 Intermediate Accounting I ACC300 Intermediate Accounting II ACC310 Nonprofit Accounting ACC320 Cost Accounting ACC335 Intermediate Accounting III ACC405 Auditing ACC425 Advanced Auditing BUS120 Spreadsheet Applications BUS200 Finance I BUS215 Microeconomics BUS220 Principles of Management BUS365 Organizational Behavior LGL140/LGS250 Business Law MTH200 Statistics INT499 Bachelor Degree Internship or IDS490 Bachelor Degree Capstone

*An asterisk (*) denotes a C is required to progress.

Students must take 18 additional credits and should look for classes labeled ACC, BUS, COM, CRI, HSM, LGS, or TEC. Any course not fulfilling another degree requirement may be used. Alternatively, a non-accounting minor may be declared to meet this requirement.