Bachelor of Science in Accounting

Core Curriculum

All degree programs require completion of the Core Curriculum. A complete description of the core and its requirements is available in the Core Curriculum section of the Daemen catalogue. Courses which satisfy a portion or complete a core requirement will have such designation indicated after the course title.

BS Requirements


    • ACC225 Financial Accounting (3) – CT
    • ACC226 Managerial Accounting (3)
    • ACC311 Intermediate Accounting I (3)
    • ACC312 Intermediate Accounting II (3)
    • ACC315 Cost Accounting (3)
    • ACC318 Income Tax Theory (3)
    • ACC360  Nonprofit Accounting  (3) – WI
    • ACC415 Advanced Accounting Problems (3)
    • ACC420 Auditing (3)
    • ACC490 Accounting Theory & Professional Ethics (3) — ILIT; RP; WI
    • BA350 Business Law I (3)
    • BA351 Business Law II (3)
    • FIN325 Corporate Finance (3)
    • FIN: 3 credits in a Finance Elective
    • MGQ221 Business Statistics I (3) – QL
    • MGQ427 Managerial Decision Making (3)
    • MGT208 Principles of Management (3)
    • MIS280 Computer Studies and Problem Solving (3) — CT
    • MIS295 Accounting Information Systems (3)
    • MKT209 Principles of Marketing (3)

    • CFE97 Career Preparation Seminar (0)-prerequisite to the Career Field Experience
    • 3 credits: CFE4XX Career Field Experience (See below Additional Pertinent Information section for further details.)

    • CMP101 English Composition (3) — CS; ILIT; WI
    • ECO201 Principles of Microeconomics (3) — CT
    • ECO202 Principles of Macroeconomics (3) — CT
    • IND101 Sustainable & Critical Relationships (3)
    • MTH131 Calculus & Mathematics for Business and Social Science Majors (3) — CT; QL (See below Additional Pertinent Information section for further details.)
    • Core Electives: 30 credits

    • With the exception of Management Information Systems (MIS), and Management – Quantitative (MGQ), courses offered by the Accounting and Information Systems Department are not allowed. Accounting and Information Systems course designations are: ACC, FIN, HSM. Courses used to fulfill the free electives may but are not required to have a competency.


Transfer Policy

A student transferring from a two-year college or from a four-year school with a non-registered Accounting program will be limited to transferring the following accounting courses provided they have been assessed as meeting Daemen’s stated levels of competence for comparable work: ACC225, ACC226, ACC315. A transfer student who originally enters another major at Daemen and transfers into the Accounting program will need to undergo a re-evaluation of any transfer of accounting courses to meet the above requirements.

Graduation Requirements

  1. Minimum grades of C must be achieved in the following: ACC225, ACC226, ACC311, ACC312, ACC315, ACC318, ACC360, ACC415, ACC420, ACC490, BA350, BA351, CMP101, ECO201, ECO202, FIN325, 3-credit Finance elective, MGQ221,   MGQ427 , MGT208, MIS280, MIS295, MKT209. Students will be allowed to retake the previously referenced courses only once to earn the required minimum grade of C.
  2. BS: An overall grade point average (GPA) of 2.50.
  3. BS/MS: Overall grade point averages (GPA) of 3.00 in both the undergraduate and the graduate portions of the program.

Pursuit Of The BS/MS, Accounting/Professional Accountancy

For those students applying to the BS/MS program, an overall grade point average (GPA) of 3.00 is required. Students with a GPA of less than 3.00 who wish to pursue the BS/MS program should consult with the Accounting Program Chair regarding conditional acceptance. Students who are conditionally accepted will be allowed to take three of the required graduate courses while still being a major in the BS, Accounting program. If minimum grades of B are achieved in each of the three graduate courses, the student will file the Change of Major form with the Registrar’s office and will be accepted as a matriculating student in the BS/MS program.

Students who wish to pursue the dual-degree BS/MS Accounting/Professional Accountancy program will begin studies as a major in the BS, Accounting program and must formally apply for a change to the dual degree program by completing a Change of Major form with the Registrar’s office. This change will generally occur upon completion of the Sophomore year. The registered BS/MS Accounting/Professional Accountancy program is available only to students who are entering the program directly from the undergraduate accounting program.

BS/MS Program Structure

For students who decide to apply to the BS/MS program while currently enrolled in the undergraduate accounting program, both the BS and MS degrees are conferred upon successful completion of all requirements of the BS/MS curriculum. Because the BS/MS program is a dual degree program, no single degree conferral is granted.

Additional Pertinent Information

  1. CAREER FIELD EXPERIENCE: Three (3) credits are required and must be taken in the senior year. Students may complete additional Career Field Experiences for a maximum of 9 credits earned through Career Field Experience. Requirements for participation in Career Field Experiences are: successful completion of CFE97 Career Preparation Seminar (0 credits) and a minimum grade point average (GPA) of 2.5 and successful achievement of a minimum grade of  ‘C’ in both Intermediate Accounting I and II (ACC311 and ACC312) and permission of an Accounting faculty member. Students may petition the Accounting Chair to waive the Career Field Experience requirement if they have comparable, relevant work experience.
  2. MATHEMATICS: Depending upon mathematics background, a student may be required to complete lower-level math courses before enrollment in the required MTH131. Therefore, students who must take additional math courses are encouraged to begin math studies as early as possible.

Suggested Course Sequence

Access the suggested course sequence for the BS, Accounting program from the Accounting/Information Systems Department web page or the Program Plans site on the Registrar’s web page.