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Department of Accountancy
To register for 4000-level non-honors Accountancy courses. – Students who took their first 3000-level accounting course at Baruch in Fall 2006 or thereafter must earn a minimum cumulative GPA of 2.5 in the following 3000-level Accountancy courses taken at Baruch (minimum of 8 credits must be taken at Baruch)—ACC 3000, 3100, 3200 and 3202—Students who took their first 3000-level accounting course prior to Fall 2006 must earn a minimum of 2.0 (C) in each 3000- and 4000-level non-honors accountancy course taken at Baruch ( minimum 8 credits) or a 2.5 overall GPA in these courses.
Enrollment in Accountancy 5400H and Tax 4309H requires an overall Baruch GPA of 3.5 and a GPA of 3.5 in ACC 3000, 3100, and 3200 when taken at Baruch.
BBA in Accounting
| Accountancy Base (6 credits): | |
| ACC 2101 Principles of Accounting | 3 credits |
| ACC 3202 Accounting Information Systems | 3 credits |
| Required Courses (16 credits) | |
| ACC 3000 Financial Accounting I | 4 credits |
| ACC 3100 Financial Accounting II | 4 credits |
| ACC 3200 Cost Accounting | 4 credits |
| TAX 3300 Federal Income Taxation | 4 credits |
| And two of the following (8 credits): | |
| ACC 4100 Financial Accounting III | 4 credits |
| ACC4360 Internal Audit: Enterprise Risk Management | 4 credits |
| ACC 4361 Internal Audit: Application and Practice | 4 credits |
| ACC 5400 H Auditing (Honors) | 4 credits |
| ACC 4306 Financial Statement Analysis & Valuation I | 4 credits |
| TAX 4309H Federal Income Taxes: Entities (Honors) | 4 credits |
Suggested Electives for Accountancy Majors:
| CIS 4350 Computer Control and Audit | 3 credits |
| LAW 3102 The Law of Business Organizations | 3 credits |
| LAW 3115 Securities Law and Business Crime | 3 credits |
| OPR 3300 Quantitative Methods for Accounting | 3 credits |
| An advanced statistics course | 3 credits |
| An Advanced Finance Elective (e.g., FIN 3610, Corporate Finance or FIN 3710, Investment Analysis) | 3 credits |
| Total required in Major over Base: 24 credits |
NEW COURSES
Tax 4309H Federal Income Taxation of Entities
4.0 hours; 4 credits
This course provides a basic understanding of entity taxation and concepts necessary for effective practice in the tax, accounting, or any general business field and of ethical and legal issues in tax planning. The course concentrates on the area of taxation of business entities, though taxation of non-business entities will be addressed as well. The course covers concepts of corporate, partnership, estate, and trust taxation. The course does not focus on the actual preparation of tax forms.
Prerequisite: TAX 3300. Enrollment in TAX 4309H requires an overall Baruch GPA of 3.5 and in Acc 3000, 3100 and 3200 taken at Baruch
CHANGES IN COURSE NUMBER, TITLE, PREREQUISITE, AND DESCRIPTION
ACC 4300 Federal Income Taxation
Becomes
TAX 3300 Federal Income Taxation
A comprehensive analysis of tax rules and concepts as they apply to individuals. This course covers various topics including the concepts of gross income, exclusions, capital gains and losses, personal and business losses, basis, deductions, and credits. The area of tax planning will be addressed as well.
Pre-requisite: ACC 2101