The stand-alone B.S. in Accounting is a 124-credit program^*, listed with SUNY and New York State Education Department as a registered Bachelor of Science degree program in accounting. It is designed to serve students who are interested in pursuing future careers as professional accountants regardless of their chosen field or certification in public, private, nonprofit, and/or governmental accounting services.

The Bachelor of Science (B.S) in Accounting includes a set of required courses that all students must take, along with SUNY General Education and other academic requirements, in order to be eligible to receive a degree. The required courses for programs in Accounting can be found on the “Program Details” tab.  Students will work with a faculty mentor to develop a degree plan that matches their goals and meets all program requirements. Students should speak with their mentor to see if any credit earned through individualized Prior Learning Assessment (iPLA) or Professional Learning Evaluation (PLE) might fulfill these course requirements. Courses are offered online, through independent studies, or through a blended approach. 

Note: SUNY Empire’s B.S. in Accounting does not satisfy the 150-cr., academic requirements for the CPA Licensure; all students are required to fill-out and submit a CPA Disclaimer with their degree plan. Students who are interested in sitting for the CPA license are advised to review the Combined B.S. Accounting/MBA CPA-150 NYS Licensure-Qualifying Registered Program.  The program awards a dual degree: Bachelor of Science (B.S.) in Accounting & Master of Business Administration (M.B.A.) in Business Management. (More information about this option can be found by clicking on the "Combined Program" tab.) Students may, also, complete the extra needed credits (26) through graduate and/or undergraduate additional courses/studies/degree/certificates - students are encouraged to check the availability and policy of undergraduate enrollment in graduate courses at SUNY Empire State College - and combined Bachelor’s/Master’s Degree pathways. 

The B.S. in Accounting adheres to college policy regarding granting college credit for prior learning. However, it is important to note that credits awarded for prior learning may not be accepted to satisfy the educational requirements for the CPA licensure.  Students should consult with their mentors about these issues and/or check with the appropriate NYS Professional Licensure web site.

^*The B.S. Accounting - MBA Business Management Combined Degree Program consists of a 125 credit undergraduate program - including three graduate MBA course, 9 credits, that are counted for both the BS Accounting & MBA programs - and a 27 credit graduate program. Students enrolled in the B.S. Accounting - MBA Business Management Combined Degree Program should follow the program requirements listed under the "Combined Program" tab.

The program requirements below are for the stand-alone B.S. in Accounting. Students pursuing a B.S. in Accounting as part of the B.S. Accounting - MBA Business Management Combined Degree Program, should follow the program requirements listed under the "Combined Program" tab. 

Foundation #1: General Broad Business Competencies

Required Courses – or equivalent with a minimum 3-credits each - to satisfy learning outcomes for Foundation #1:

Course List

Code	Title	Credits
ECON 2015	Macroeconomics	4
ECON 2020	Microeconomics	4
BUSN 1025	Legal Environment of Business I	4
BUSN 2020	Legal Environment of Business II	4
MGMT 3060	Organizational Behavior	4
FSMA 3010	Corporate Finance	4
And one of the two following courses:		4
BUSN 2010	Business Statistics
Or
MATH 1065	Statistics

Foundation #2: Accounting and Professional Competencies:

Required Courses:

Course List

Code	Title	Credits
ACCT 2005	Introductory Accounting I: Financial Accounting	4
ACCT 2010	Introductory Accounting II: Managerial Accounting	4
ACCT 3010	Cost Accounting	4
ACCT 3025	Intermediate Accounting I	4
ACCT 3030	Intermediate Accounting II	4

Foundation #3: Higher Level of Professional Functional Competencies

Required Courses:

Course List

Code	Title	Credits
ACCT 3015	Federal Income Tax I: Individual Income Tax	4
ACCT 3020	Federal Income Tax II: Business Income Tax	4
ACCT 4005	Accounting Information Systems	4
ACCT 4010	Advanced Accounting	4
ACCT 4015	Auditing	4

Foundation 3 is also addressed by the following two possible electives:

Course List

Code	Title	Credits
ACCT 3005	Accounting For Governmental & Not-For-Profit Organizations	4
ACCT 3035	Principles of Fraud Examination & Financial Forensics	4

 Students also must complete 4 general education credits in statistics (mathematics) and 4 general education credits in academic writing (basic communications) which count towards their general education requirement. 

The B.S. Accounting is structured around three foundational competencies: general broad business competencies, accounting and professional competencies, and higher levels of professional functional competencies.  These competencies are measured by certain outcomes that are integrated in required courses at both the introductory and advanced level.  “These foundations may be met through transcript credit; college-level knowledge demonstrated through individual prior learning assessment (iPLA), professional learning evaluations (PLE), or credit by examination; or individual courses, a series of courses, or components within individual courses with SUNY Empire State College.”

Foundation #1: General Broad Business Competencies

These competencies are relevant to learning about the broad business environment in which accounting professionals work.  Students pursuing the B.S. in Accounting must develop a broad range of interdisciplinary knowledge in business, the profession, and liberal arts.  In addition, managing accounting projects demands understanding of people in an organizational context and working as a team, and legal, economic, and global forces impacting a business environment and its sustainability and continuity.  Moreover, understanding business clients and corporate financial perspectives using statistics and data analysis are crucial for professional success.  To cultivate a broad, interdisciplinary understanding in the liberal arts and sciences, as well as expertise in a particular field, the B.S. in Accounting program is structured to attain 50% of its credit requirements in liberal arts components.   The other half is professionally required knowledge in business, and specifically in accounting. 

Learning Outcome: Student should be able to identify the legal, economic, ethical, organizational, and global forces and their impact on a business environment and its sustainability and continuity.

Foundation #2: Accounting and Professional Competencies

These competencies are relevant to accounting profession, accounting theories, communication and reporting skills, professional research, use of technology, system management and control, risk management, quantitative analysis, decision-making ability, and reporting.

Learning Outcomes: Students should be able to apply accounting theory and professional standards dealing with special topics in accounting that demand distinctive in-depth study and define the applicable accounting principles and standards for various industries and businesses’ forms.

Foundation #3: Higher Level of Professional Functional Competencies

These competencies are mainly focused on decision--making, quantitative analysis, and critical thinking including risk analysis, measurement, communication, and reporting, as well as the use of technology and key research skills. 

Learning Outcomes: Students should be able to apply accounting principles to a more complex business forms, and utilize technology, demonstrating a higher level of financial reporting and demonstrate their professional skepticism to risk management.

B.S. Accounting - MBA Business Management Combined Degree Program

Students interested in CPA Licensure should consider the B.S. Accounting - MBA Business Management Combined Degree Program. Bachelor degree requirements for the combined program are different from the stand-alone B.S. in Accounting, and require the student to complete some graduate-level coursework while an undergraduate. The student must complete 125 total credits for the combined program's B.S. in Accounting, then 27 credits for the MBA Business Management, for a total of 152 credits.

Program requirements

Lower Division Core Accounting Courses

Course List

Code	Title	Credits
ACCT 2005	Introductory Accounting I: Financial Accounting	4
ACCT 2010	Introductory Accounting II: Managerial Accounting	4

Lower Division Core Business Courses

Course List

Code	Title	Credits
ECON 2020	Microeconomics	4
ECON 2015	Macroeconomics	4
BUSN 1025	Legal Environment of Business I	4
BUSN 2020	Legal Environment of Business II	4
BUSN 2010	Business Statistics	4
Or
MATH 1065	Statistics

Upper Division Core Accounting Courses

Course List

Code	Title	Credits
ACCT 3010	Cost Accounting	4
ACCT 3015	Federal Income Tax I: Individual Income Tax	4
ACCT 3020	Federal Income Tax II: Business Income Tax	4
ACCT 3025	Intermediate Accounting I	4
ACCT 3030	Intermediate Accounting II	4
ACCT 4005	Accounting Information Systems	4
ACCT 4010	Advanced Accounting	4
ACCT 4015	Auditing	4

Upper Division/Graduate Level Core Business Courses 

Course List

Code	Title	Credits
MGMT 6016	Financial Management	3
MGMT 6020	Leadership & Organizational Behavior	3
MGMT 6025	Strategic Perspectives of Global Management	3

Upper Division Electives

Course List

Code	Title	Credits
Business Elective		4
Liberal Arts Elective		4

Students also must complete 4 general education credits in statistics (mathematics) and 4 general education credits in academic writing (basic communications) which count towards their general education requirement.