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New BBA Accounting; Guidelines for Current Students
ACC 5400 (Auditing) is no longer available and other changes have been made to the current accounting program. A description of the changes to the current program and a description of the new program (available beginning Fall 2009) are found below.
The Primary Changes
► Beginning Fall 2009 ACC 5400 (Auditing) becomes an “honors” course (ACC 5400H) which requires students to have a 3.5 overall Baruch GPA and 3.5 GPA in four of the 3000 level Accounting courses. Please note: neither ACC 5400 nor ACC 5400H will be offered in Summer 2009.
► ACC 4300 Federal Income Taxation becomes TAX 3300 beginning Fall 2009. Although a “3000 level” course, TAX 3300 will NOT count in the calculation of the required 2.5 GPA needed to become an official accounting major.
► Current accounting majors will have the option of completing the degree under the current requirements or, beginning Fall 2009, selecting the new accounting program.
Options for Accounting Students
(Courses are 4 credits unless otherwise indicated.)
1. To complete the current program:
Students need to substitute either ACC 4360 or ACC 4361 for ACC 5400
(unless eligible to take ACC 5400H, to be offered beginning Fall '09).
2. To meet the requirements of the new program students
need to complete the following:
Accounting Base [6 credits]
ACC 2101 Principle of Accounting (3)
ACC 3202 Accounting Information Systems (3)*
Required Accounting Courses [16 credits]
ACC 3000 Financial Accounting I*
ACC 3100 Financial Accounting II*
ACC 3200 Cost Accounting*
TAX 3300 Federal Income Taxation
*Students must
achieve a GPA of at least 2.5 in ACC
3202, 3000, 3100, and 3200 to be eligible to continue as accounting majors
and take the remaining accounting electives.
Advanced Accounting Electives: [8 credits; students
must take 2 of the following]
ACC 4100 Financial Accounting III
ACC 4360 Internal Audit: Enterprise Risk Management
ACC 4361 Internal Audit: Application and Practice
ACC 5400H Principles of Auditing [A 3.5 overall GPA and 3.5 GPA in the “3000” level courses indicated above are required to be eligible to take ACC 5400H.]
Suggested Electives for Accounting Majors (All are 3
credits)
CIS 4350 Computer Control and Audit
LAW 3102 Law of Business Organizations
LAW 3115 Securities Law and Business Crime
OPR 3300 Quantitative Methods for Accounting
One advanced statistics course.
One advanced finance course(e.g. FIN 3610 Corporate Finance or
FIN 3710 Investment Analysis)
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To complete the accounting major with maximum flexibility;
- Take TAX 3300
(if ACC 4300 is not offered.)
- Once you have met the “3000” level 2.5 GPA requirement, take any two of the four Advanced Accounting Electives (although ACC 5400H has stiff eligibility requirements.)
- Take any of the suggested electives that interest you. None is required.
If planning to meet the NY State CPA requirements;
Students should take as many of the following courses as possible.
- ACC 4100 Financial Accounting III
- ACC 5400H Principles of Auditing (If unable to qualify to take
ACC 5400H, take either internal audit course, ACC 4360 or
ACC 4361)
- LAW 3102 Law of Business Organizations
For information about Baruch’s CPA programs for undergraduate students see the 5 Yr Bachelor’s/Master’s CPA programs.