Requirements for the Bachelor of Science Degree in Accounting
Requirements may differ according to date of enrollment. Current students should check their 
college catalog.
- To earn a B.S. degree in Accounting, a student must complete 60 semester hours in accounting and business administration courses, plus 60 semester hours in liberal arts and science courses, as directed by the State Board for Public Accountancy.
- Accounting majors must complete the following 60 semester hours in accounting and business administration courses:
| Course Number |
Title |
Credit Hours |
| ACCT 201 |
Principles of Accounting I |
3 |
| ACCT 202 |
Principles of Accounting II |
3 |
| ACCT 301 |
Intermediate Accounting I |
3 |
| ACCT 302 |
Intermediate Accounting II |
3 |
| ACCT 303 |
Cost Management |
3 |
| ACCT 304 |
Taxation I |
3 |
| ACCT 305 |
Taxation II |
3 |
| ACCT 311 |
Business Law I |
3 |
| ACCT 312 |
Business Law II |
3 |
| ACCT 321 |
Accounting Processes |
1 |
| ACCT 322 |
Accounting Practice |
1 |
| ACCT 401 |
Advanced Accounting |
3 |
| ACCT 405 |
Auditing |
3 |
| ACCT 421 |
Accounting Cycles |
1 |
| BUAD 161 |
Information Technology Literacy |
3 |
| BUAD 261 |
Management Information Systems |
3 |
| BUAD 315 |
Principles of Business Finance |
3 |
and BUAD 317
or |
Corporate Finance I
|
|
| BUAD 416 |
Investment Analysis |
3 |
| and BUAD 321 |
Management and Org. Behavior |
3 |
| BUAD 325 |
Principles of Marketing |
3 |
| BUAD 499 |
Strategic Management |
3 |
and one of the following:
|
| BUAD 327 (if not taken for managerial track), BUAD 266, BUAD 427 or ACCT/BUAD 480 |
3 |
Students may select the managerial track by taking BUAD 327 rather than ACCT 304, and BUAD 427 as the alternate. ECON 300 is recommended.
Total accounting and business administration = 60
- Students majoring in Accounting must complete the following 60 semester hours in liberal arts and science courses:
| Course Number |
Title |
Credit Hours |
| BUAD/ECON 200 |
Fundamentals of Statistics for Business and Economics |
3 |
| ECON 201 |
Principles of Macroeconomics |
3 |
| ECON 202 |
Principles of Microeconomics |
3 |
| MATH 120 |
Survey of Calculus I |
3 |
Electives in liberal arts and sciences = 48
Total liberal arts and sciences = 60
- Accounting majors must obtain a minimum cumulative quality point average of 2.00 in all accounting (ACCT prefix) courses. This requirement is in addition to the university requirements of 2.00 overall and 2.00 in courses required for the major.
- Accounting majors must complete a minimum of 30 credit hours of SUNY Fredonia 300/400-level business administration and/or accounting courses.