{"id":410,"date":"2015-04-14T13:54:15","date_gmt":"2015-04-14T17:54:15","guid":{"rendered":"https:\/\/catalog.daemen.edu\/ug-2025\/?page_id=410"},"modified":"2025-07-24T10:04:15","modified_gmt":"2025-07-24T14:04:15","slug":"bachelor-of-science-in-accounting","status":"publish","type":"page","link":"https:\/\/catalog.daemen.edu\/ug-2025\/academic-programs\/accounting-information-systems\/bachelor-of-science-in-accounting\/","title":{"rendered":"Bachelor of Science in Accounting"},"content":{"rendered":"<h2>General Education Program<\/h2>\n<p>All degree programs require completion of the <a href=\"https:\/\/catalog.daemen.edu\/ug-2025\/daemen-overview\/general-education\/\">General Education Curriculum<\/a>. A complete description of the gen ed and its requirements are available in the <a href=\"https:\/\/catalog.daemen.edu\/ug-2025\/daemen-overview\/general-education\/\">General Education Curriculum<\/a> section of the Daemen catalog. Courses that satisfy a portion or complete a core requirement will have such designation indicated after the course title.<\/p>\n<h2>BS Requirements<\/h2>\n<h3 align=\"left\">1. Major: 69 CREDITS<\/h3>\n<ul>\n<li><em><strong>The following courses require C or better<\/strong>:<\/em><\/li>\n<li>ACC225 Financial Accounting (3)<\/li>\n<li>ACC226 Managerial Accounting (3)<\/li>\n<li>ACC311 Intermediate Accounting I (3)<\/li>\n<li>ACC312 Intermediate Accounting II (3)<\/li>\n<li>ACC315 Cost Accounting (3)<\/li>\n<li>ACC318 Income Tax Theory (3)<\/li>\n<li>ACC360\u00a0 Nonprofit Accounting\u00a0 (3)<\/li>\n<li>ACC415 Advanced Accounting Problems (3)<\/li>\n<li>ACC420 Auditing (3)<\/li>\n<li>ACC490 Accounting Theory &amp; Professional Ethics (3)<\/li>\n<li>BA350 Business Law I (3)<\/li>\n<li>BA351 Business Law II (3)<\/li>\n<li>ECO201 Principles of Microeconomics (3)<\/li>\n<li>ECO202 Principles of Macroeconomics (3)<\/li>\n<li>FIN325 Corporate Finance (3)<\/li>\n<li>FIN: 3 credits in a Finance Elective<\/li>\n<li>MGQ427 Managerial Decision Making (3)<\/li>\n<li>MGT208 Principles of Management (3)<\/li>\n<li>MIS280 Computer Studies and Problem Solving (3)<\/li>\n<li>MIS295 Accounting Information Systems (3)<\/li>\n<li>MKT209 Principles of Marketing (3)<\/li>\n<li>MTH104 Survey of Statistics (3)<\/li>\n<li>CMP101 English Composition (3)<\/li>\n<\/ul>\n<h3>2. Requirements Outside of the Major: 5 CREDITS<\/h3>\n<ul>\n<li>CFE97 Career Preparation Seminar (0)-prerequisite to the Career Field Experience<\/li>\n<li>BA202 Professional Branding and Sustainability (1)<\/li>\n<li>BA340 Internship Facilitation (1)<\/li>\n<li>3 credits: CFE4XX Career Field Experience (See below <a href=\"https:\/\/catalog.daemen.edu\/ug-2025\/academic-programs\/accounting-information-systems\/bachelor-of-science-in-accounting\/#pertinent\">Additional Pertinent Information<\/a> section for further details.)<\/li>\n<\/ul>\n<h3>3. General Education Curriculum: 36 CREDITS<\/h3>\n<ul>\n<li>First Year Seminar (3)<\/li>\n<li>Learning Communities (6)<\/li>\n<li>Depth- Discovery (9)<\/li>\n<li>Breadth- Exploration:\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Natural Sciences and Mathematics:<\/span>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Choose one course from: Biochemistry, Biology, Chemistry, Computer Science, Environmental Science, Math, and Physics (6)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Social Science:<\/span>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Choose two courses from: Anthropology, Economics, History, Linguistics, Political Science, Psychology, and Sociology (6) <strong>ECO213 recommended.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Humanities:<\/span>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">PHI216 Ethics (3)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Choose one course from: Art, English, Language (French or Spanish), Music, Philosophy, Religion, and Theater. (3) <strong>ENTR201 recommended.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>4. Free Electives: 15 CREDITS<\/h3>\n<ul>\n<li>12 credits must be in Liberal Arts and Sciences from the following subjects: Anthropology, Art, Biochemistry, Biology, Chemistry, Composition, Computer Science, Economics, Environmental Science, French, Geography, History, Linguistics, Literature, Math, Music, Philosophy, Physics, Political Science, Psychology, Religion, Sociology, Spanish, and Theater. <strong>CA-125, ART-103, ENTR-301, ENTR-401 recommended.<\/strong><\/li>\n<\/ul>\n<h2><\/h2>\n<h3>TOTAL BS PROGRAM REQUIREMENTS = 125 CREDITS<\/h3>\n<p><span style=\"color: #666666;font-size: 1.25rem\">Transfer Policy<\/span><\/p>\n<p>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&#8217;s stated levels of competence for comparable work: ACC225,\u00a0ACC226, 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.<\/p>\n<p><span style=\"color: #666666;font-size: 1.25rem\">Graduation Requirements<\/span><\/p>\n<ol>\n<li>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, 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.<\/li>\n<li><b>BS: <\/b>An overall grade point average (GPA) of 2.50.<\/li>\n<li><b>BS\/MS: <\/b>Overall grade point averages (GPA) of 3.00 in <b>both<\/b> the undergraduate and the graduate portions of the program.<\/li>\n<\/ol>\n<p><strong>Pursuit Of The BS\/MS, Accounting\/Professional Accountancy<\/strong><\/p>\n<p>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\u00a0three 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\u00a0three graduate courses, the student will file the Change of Major form with the Registrar&#8217;s office and will be accepted as a matriculating student in the BS\/MS program.<\/p>\n<p>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&#8217;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.<\/p>\n<h2>BS\/MS Program Structure<\/h2>\n<p>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. <a name=\"pertinent\"><\/a>Because the BS\/MS program is a dual degree program, no single degree conferral is granted.<\/p>\n<h2>Additional Pertinent Information<\/h2>\n<ol>\n<li><b>CAREER FIELD EXPERIENCE: <\/b>Three (3) credits are required and must be taken in the senior year. Students may complete additional Career Field Experiences for a maximum of\u00a09 credits earned through Career Field Experience. Requirements for participation in Career Field Experiences\u00a0are: successful completion of CFE97 Career Preparation Seminar (0 credits) <b>and <\/b>a minimum grade point average (GPA) of 2.5 <b>and<\/b> successful achievement of a minimum grade of\u00a0 &#8216;C&#8217; in both Intermediate Accounting I and II (ACC311\u00a0and ACC312)<b> and\u00a0<\/b>permission of an Accounting faculty member. Students may petition the Accounting Chair to waive the Career Field Experience\u00a0requirement if they have comparable, relevant work experience.<\/li>\n<li><b>MATHEMATICS:<\/b> 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.<\/li>\n<\/ol>\n<h2>Suggested Course Sequence<\/h2>\n<p>Access the suggested course sequence for the <a href=\"https:\/\/catalog.daemen.edu\/ug-2025\/academic-programs\/accounting-information-systems\/bachelor-of-science-in-accounting\/suggested-course-sequence\/\">BS, Accounting <\/a>program from the Accounting\/Information Systems Department web page or the Program Plans site on the Registrar&#8217;s web page.<\/p>\n<div id=\"modFeaturedContent\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>General Education Program All degree programs require completion of the General Education Curriculum. A complete description of the gen ed and its requirements are available in the General Education Curriculum section of the Daemen catalog&#8230;.<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":408,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"class_list":["post-410","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/pages\/410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/comments?post=410"}],"version-history":[{"count":0,"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/pages\/410\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/pages\/408"}],"wp:attachment":[{"href":"https:\/\/catalog.daemen.edu\/ug-2025\/wp-json\/wp\/v2\/media?parent=410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}