Accounting, B.S. (63 Credit Major)

To earn the B.S. in Accounting, a student must complete a total of 120 credits, 60 of which must be in liberal arts.

Effective Fall 2009, college CPA programs registered with the New York State Education Department must offer a curriculum consisting of a minimum of 150 credit hours. In line with this change, as of Fall 2009, the Department of Economics and Business offers, in addition to the B.S. in Accounting, an M.S. in Accounting program for those students who choose to take the additional 30 credits toward this graduate degree. However, specific admission requirements are in place to gain admittance to the M.S. in Accounting program. Contact the Department for details.

Professional Credits (60)

6 in economics:

Credits
ECO 166Introduction to Macroeconomics

3

ECO 167Introduction to Microeconomics

3

33 in accounting:

Credits
ACC 171Principles of Accounting I

3

ACC 272Principles of Accounting II

3

ACC 334Intermediate Accounting I

3

ACC 335Intermediate Accounting II

3

ACC 342Advanced Accounting

3

ACC 348Computer-Based Accounting

3

ACC 439Cost Accounting I

3

ACC 440Cost Accounting II

2

ACC 441Auditing

4

ACC 442Introduction to Federal Taxation

3

ACC 444Advanced Accounting Problems

3

3 in one ACC elective to be chosen from:

Credits
ACC 445Forensic Accounting

3

ACC 446Nonprofit and InternationalAccounting

3

ACC 449Taxation of Business Entities

3

6 in law:

Credits
BBA 336Business Law I

3

And

BBA 337Business Law II

3

Or

BBA 339Commercial Transactions

3

And

BBA 340Internet Law

3

6 in finance:

Credits
BBA 207Principles of Finance

3

 

BBA 308Corporation Finance

3

Or

BBA 310Security and Investment Analysis

3

6 in quantitative methods for business:

Credits
BBA 303Business Statistics I

3

BBA 403Intermediate Business Statistics II

3

Credits in Other Departments (3)

3 in business writing:

Credits
ENW 300Business Writing

3

NOTE: All students are admitted to this major on a provisional basis. The B.S. in Accounting major is designed to help students prepare for professional certification in Accounting. To enroll and/or maintain matriculation in the B.S. in Accounting major, students must attain a minimum cumulative index of 2.7 (B-) in the first four required Department courses completed at Lehman College that count toward the major. Only the first grades earned in each course are counted in computing the index. Students who fail to attain and maintain this minimum index will not be allowed to enter or continue in the B.S. in Accounting major but can enroll in, or change to, the B.A. in Accounting major or a minor in Accounting.