Bachelor of Science in Accounting/Master of Science in Professional Accountancy

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. Courses that satisfy a portion or complete a core requirement will have such designation indicated after the course title.

BS Requirements

1. Major: 69 CREDITS

  • The following courses require C or better:
  • ACC225 Financial Accounting (3)
  • 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)
  • ACC415 Advanced Accounting Problems (3)
  • ACC420 Auditing (3)
  • ACC490 Accounting Theory & Professional Ethics (3)
  • BA350 Business Law I (3)
  • BA351 Business Law II (3)
  • ECO201 Principles of Microeconomics (3)
  • ECO202 Principles of Macroeconomics (3)
  • FIN325 Corporate Finance (3)
  • FIN: 3 credits in a Finance Elective
  • MGQ427 Managerial Decision Making (3)
  • MGT208 Principles of Management (3)
  • MIS280 Computer Studies and Problem Solving (3)
  • MIS295 Accounting Information Systems (3)
  • MKT209 Principles of Marketing (3)
  • MTH104 Survey of Statistics (3)
  • CMP101 English Composition (3)

2. Requirements Outside of the Major: 3 CREDITS

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

3. General Education Curriculum: 36 CREDITS

  • First Year Seminar (3)
  • Learning Communities (6)
  • Depth- Discovery (9)
  • Breadth- Exploration:
    • Natural Sciences and Mathematics:
        • MTH131 Calculus and Mathematics for Business for Social Sciences (3)
        • Choose one course from: Biochemistry, Biology, Chemistry, Computer Science, Environmental Science, Math and Physics (3)
    • Social Science:
        • Choose two courses from: Anthropology, Economics, History, Linguistics, Political Science, Psychology, and Sociology (6) ECO213 recommended.
    • Humanities:
        • PHI216 Ethics (3)
        • Choose one course from: Art, English, Language (French or Spanish), Music, Philosophy, Religion, and Theater. (3) ENTR201 recommended.

4. Free Electives: 15 CREDITS

  • 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. CA-125, ART-103, ENTR-301, ENTR-401 recommended. 3 credits must be in Service Learning.


Additional Required Courses For Students Pursuing The BS/MS, Accounting/Professional Accountancy

  • ACC618 Advanced Taxation (3)
  • ACC620 Advanced Auditing (3)
  • ACC630 Global Financial Reporting & Statement Analysis (3)
  • ACC650 Directed Research in Accounting (3)
  • FIN601 Global Monetary System & Capital Markets (3)
  • MGT501 Global Competitive Framework (3)
  • MGT502 Ethics for Professionals in a Multicultural World (3)
  • MGT503 Comparative Management (3)
  • MGT504 Operational & Technological Issues in Global Business (3)
  • MKT507 Strategic Planning for the Global Market (3)


Transfer Policy

A student transferring from a two-year college or from a four year school with a non-registered Accounting program may be limited to transfering 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; ACC415; ACC360; ACC420; ACC490; BA350; BA351;CMP101; ECO201; ECO202; FIN325; 3-credit Finance elective; MGQ427; MGT208; MIS280; MIS290; MKT209. Students will be allowed to retake the previous courses only once to earn the required minimum grade of C.
  2. 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 3.0 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 3 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 3 graduate courses, the student will file the Change of Major form with the Registrars 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 Registrars office. This change will generally occur upon completion of the Sophomore year.

BS/MS Program Structure

The BS/MS program is a dual degree program. No single degree conferral is granted. Both the BS and MS degrees are conferred upon successful completion of all requirements of the BS/MS curriculum.

Additional Pertinent Information

  1. CAREER FIELD EXPERIENCE (CFE): Three (3) credits are required and must be taken in the Senior year of the undergraduate portion of the academic program. Students may complete additional career field experiences for a maximum of 9 credits earned through CFE. Requirements for participation in CFE are: successful completion of CFE97 Coop Prep Seminar (0 credits); and a minimum grade point average (GPA) of 2.5 and successful completion of Intermediate Accounting I & II (ACC311 & ACC312) with a minimum ‘C’ grade, and permission of an Accounting faculty member. Students may petition the Accounting Chair to waive the CFE requirement if they have comparable, relevant work experience.
  2. MATHEMATICS: Depending upon math 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/MS, Accounting/Professional Accountancy program from the Program Plans option available on the Accounting/Information Systems department and the Registrar’s web pages.