Overview For Students Matriculated Before January 2022

The Bachelor of Science (B.S.) in Accounting is a 124-credit program 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 program provides the foundation of core competencies, theoretical and technical body of knowledge in the content areas of accounting, general business, and SUNY liberal arts and general education requirements. Students will have the option of completing the degree program through various delivery modes: online, blended, and/or face-to-face study. This program provides students with the option to pursue a more structured degree program in accounting while offering them the option to individualize their degree through their selection of electives.

Students enrolled in 16 credits per semester, two semesters per year, could expect to complete this program in four years. SUNY Empire State College also offers a summer term with accounting and business courses. It permits courses transfer based on the college’s policy, up to 93 total upper and lower level credits of same listed courses/topics or equivalent courses.

Note: The registered program does not satisfy the 150-cr., academic requirements for the CPA Licensure. Students need to fill-out and submit a CPA Disclaimer with their degree plan. Student may 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.

Admission

The admissions requirements for the B.S. in Accounting will be the same as current undergraduate admissions requirements, which include proof of high school completion and the ability to pursue college-level work as demonstrated through an essay, which is submitted with the admissions application.

Overview for Students Matriculated On or After January 2022

The 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 program provides the foundation of core competencies, theoretical and technical body of knowledge in the content areas of accounting, general business, and SUNY liberal arts and general education requirements. Students will have the option of completing the degree program through various delivery modes: online, blended, and/or face-to-face study. 

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 may 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 Empire State College.)

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.

Program Guidelines for Students Matriculated Before January 2022

Upon completion of the B.S. in Accounting, graduates will be able to:

1. Identify the legal, economic, and global forces and their impact on a business environment and its sustainability and continuity. 
2. Explore the role played by accountants and the role of their professional and ethical conduct in serving the society. 
3. Use the functional core competencies of the accounting profession in measurement, reporting, and decision making processes.
4. Apply the foundation of the accounting theory, principles, standards, and system cycles components in classifying, summarizing, and reporting of accounting data for internal and external decision-making. 
5. Apply risk analysis and analytical procedures relevant to short-term and long-term budgeting, cost systems and behavior, and investment decisions. 
6. Build on professional demeanor and ethical conduct within a diverse and global culture business environment. 
7. Leverage and reinforce the use of technology in collecting, analyzing, communicating, reporting and securing of financial date, with application on taxation, auditing, system design and control, and financial analysis.
8. Evaluate professional skepticism and demonstrate professional judgement kills in examining and accessing audit risk. 

Program Guidelines For Students Matriculated On or After January 2022

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 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 

Program Requirements for Students Matriculated Before January 2022

Course List

Code	Title	Credits
Lower Division
Core Accounting Courses
ACCT 2005	Introductory Accounting I: Financial Accounting	4
ACCT 2010	Introductory Accounting II: Managerial Accounting	4
Core Business Courses
ECON 2020	Microeconomics	4
ECON 2015	Macroeconomics	4
BUSN 1025	Legal Environment of Business I	4
Or
BUSN 1010	Business Law I	4
BUSN 2020	Legal Environment of Business II	4
Or
BUSN 2005	Business Law II	4
Educational Planning		4
General Education
Select a minimum of 8 credits of the following:		8
MATH 1065	Statistics
Or
BUSN 2010	Business Statistics
Basic Communication (English Composition)
Select 16 credits from at least four of the following categories:		16
Natural Science
American History
Western Civilization
Other World Civilization
Humanities
The Arts
Foreign Language
Liberal Arts Electives L/U		24
Upper Division
Core Accounting Courses
ACCT 3025	Intermediate Accounting I	4
ACCT 3030	Intermediate Accounting II	4
ACCT 3010	Cost Accounting	4
ACCT 4010	Advanced Accounting	4
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 4015	Auditing	4
Core Business Courses
FSMA 3010	Corporate Finance	4
MGMT 3060	Organizational Behavior	4
Business Elective		4
LA Elective		4
Total Credits		132

Program Requirements For Students Matriculated On or After January 2022

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
One of the following
BUSN 1025	Legal Environment of Business I	4
Or
BUSN 1010	Business Law I	4
One of the following
BUSN 2020	Legal Environment of Business II	4
Or
BUSN 2005	Business Law II	4
MGMT 3060	Organizational Behavior	4
FSMA 3010	Corporate Finance	4
One of the following
BUSN 2010	Business Statistics	4
Or
MATH 1065	Statistics	3-4

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 (Elective)	4
ACCT 3035	Principles of Fraud Examination & Financial Forensics (Elective)	4