Professional Accounting (BS)
Chair: Ian J. Redpath, JD, LLM
Introduction
To become a licensed Certified Public Accountant (C.P.A.), all states require students to complete 150 credit hours of instruction at an accredited college or university. In the state of New York, students can take the C.P.A. exam after only completing 120 credit hours of instruction, but before receiving a C.P.A. license, individuals must complete an additional 30 credit hours of instruction as well as complete one year of full-time work experience in the accounting field. Because a traditional Bachelor's degree program in New York usually requires 120 credit hours of course work, colleges and universities have developed alternative ways for accounting students to meet the 150 credit hour standard required for professionals who wish to become licensed Certified Public Accountants.
One option available at Canisius University is for students to complete an undergraduate program consisting of 150 credit hours of instruction leading to a Bachelor of Science Degree in Professional Accounting. This degree can be combined with a second major or taken as a stand-alone degree. This program usually takes 5 years to complete, but with proper planning can be completed in 4 1/2 years. AP credits may also reduce completion time. This program is registered with the State of New York and qualifies a graduate to take the C.P.A. examination and become fully licensed once all other New York State requirements have been met. In addition to the BS in Professional Accounting, 150 Hr. Program, Canisius offers other 150 Hr. programs that might provide additional benefits to qualified students. Students are strongly encouraged to discuss their career goals and learn about C.P.A. licensing early in their college career by meeting with their academic adviser.
Licensure Disclosure
Canisius University cannot determine whether completion of this program would be sufficient to meet licensure requirements outside of New York State for the intended occupation. We advise you to contact your state licensing board or appropriate licensing entity to determine whether the program meets requirements for Professional Licensure in the state where you are located or the state in which you intend to pursue licensure. Please contact the associate dean of your school if you have further questions.
Note: Please see the Accounting Programs Overview page in this catalog for important information about degree policies and courses.
Admission to the Professional Accounting (150 Hr.) Program
Students do not need to seek special admission to the Professional Accounting Program, but they must declare their intent to pursue the major by completing a major declaration form with the Student Records Office, and by emailing their department Program Adviser and the assistant dean of the Richard J. Wehle School of Business.
Curriculum
An Ignatian Foundation
All undergraduate students must complete either the Canisius Core Curriculum or the All-College Honors Curriculum. Many schools refer to their college-wide undergraduate requirements as "general education" requirements. We believe that the core curriculum and the honors curriculum are more than a series of required classes; they provide the basis for a Jesuit education both with content and with required knowledge and skills attributes that are central to our mission.
Free Electives
Students may graduate with a bachelor's degree with more but not less than 120 credit hours. Free electives are courses in addition to the Canisius Core Curriculum or All-College Honors Curriculum and major requirements sufficient to reach the minimum number of credits required for graduation. The number of credits required to complete a bachelor's degree may vary depending on the student's major(s) and minor(s).
Major Requirements
Code | Title | Credits |
---|---|---|
Business Core | ||
Required courses for all business majors | 49-51 | |
Additional Major Requirements | ||
ACC 301 & ACC 302 | Intermediate Accounting I and Intermediate Accounting II | 6 |
ACC 303 | Cost Accounting | 3 |
ACC 307 | Accounting Systems and Analytics | 3 |
ACC 415 | Basic Taxation | 3 |
ACC 416 | Advanced Taxation | 3 |
ACC 421 | Advanced Accounting Problems | 3 |
ACC 425 | Auditing Theory and Practice | 3 |
ACC 426 | Information Systems Auditing | 3 |
ACC 427 | Advanced Auditing | 3 |
ACC 451 | Accounting Theory and Research | 3 |
LAW 371 | Business and Commercial Law | 3 |
LAW 372 | Business Organizations and Commercial Paper | 3 |
ENG 389 | Business Communication | 3 |
Accounting Elective | 3 | |
Business Elective | 3 | |
Total Credits | 97-99 |
Roadmap
Typical Schedule
Professional Accounting (150 Hr.)
Freshman | |
---|---|
Fall | Spring |
ENG 111 | ENG 112 |
MAT 105 (or MAT 106) | PHI 101 |
ECO 101 | MAT 106 (or an A&S elective if MAT 106 was taken in the fall) |
RST 101 | ECO 102 |
Arts & Science Elective | MKT 201 |
FYE 101 | BUS 101 |
Sophomore | |
Fall | Spring |
MGT 101 | ACC 212 |
ECO 255 | ACC 307 |
ACC 201 | ECO 256 |
ISB 101 | Field of Knowledge 3 (Arts) |
BUS 201 | Free Elective |
Field of Knowledge 4 (History) | |
Junior | |
Fall | Spring |
ACC 301 | ACC 302 |
ACC 303 | ENG 389 |
FIN 201 | Field of Knowledge 2 (Philosophy)1 |
LAW 371 | LAW 372 |
Field of Knowledge 1 - Religion | Field of Knowledge 6 (Natural Science) |
BUS 401 | |
Senior | |
Fall | Spring |
MGT 325 | ACC 416 |
ACC 415 | MGT 446 (college core capstone) |
ACC 421 | ACC 427 |
ACC 425 | A & S Elective |
Business Elective | Free Elective |
Fifth Year | |
Fall | Spring |
ACC 426 | Accounting Elective |
ACC 451 | Arts & Science Elective |
Arts & Science Elective | Free Elective |
Free Elective | Free Elective |
Free Elective | Free Elective |
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Ethics Course