Dec 09, 2019  
Undergraduate Catalog 2019-2020 
    
Undergraduate Catalog 2019-2020

Accounting-BS


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The degree of bachelor of science (accounting) offered at Hunter College fulfills educational requirements for the CPA examination in New York State.  Candidates pursuing licensure in New York State will need to complete 150 college credits including ACCP 49000 - Accounting & Auditing Research  . An appropriate masters degree, while not required, is another path to licensure. For information on the MS in Accounting at Hunter College, see the Hunter College Graduate Catalog. All students contemplating a career in accounting should request an interview with the accounting program adviser during the lower freshman term. To assure completion of the BS (accounting) degree within four years, a full-time student should begin the accounting major sequence in the upper freshman term, if possible, and no later than the lower sophomore term, by registering for ACC 27100 .

Hunter Core Requirement


Note: Several courses within this major may fulfill parts of the Hunter Core Requirement (CUNY Common Core Requirement [CCCR], Concurrent Requirements). When selecting courses, it may be to a student’s advantage to choose courses that count toward the Hunter Core Requirement and also advance the student on the path to the major. Details on the Hunter Core Requirement can be found here: Hunter Core Requirement.

In the case of the accounting major, the courses that meet CCC are:

Course CUNY Common Core Requirement
MATH 12500 (STEM)   Math/Quantitative Reasoning
MATH 15000 (STEM)   Math/Quantitative Reasoning
ECO 20000   Scientific World
ECO 20100   Individual and Society (I&S SS)

Please note that no more than two courses from any one department will count for the CUNY Common Core.

Accounting Major


The Department of Economics offers a major leading to the BS in accounting, requiring a minimum of 35 credits of accounting, 36 credits of other professional studies and an additional 3-13 credits of non-professional studies. Details are outlined below.

Progression in the Major

All courses that are prerequisites to courses required by the BS Program in Accounting must be passed with a grade of C, or CR, or better before students may progress to the next course in the sequence and in order to graduate. ECO 22100  is required for the major and must be completed with a grade of C, CR or better to be accepted for credit toward fulfillment of the major.

Courses Required for the Major (74-84 credits)


Note


Note: ECO 22000 Techniques of Economic Analysis  may also be used to fulfill the calculus requirement.

IMPORTANT: Students who wish to take higher levels of Calculus are advised to take MATH 15000 (STEM)  to satisfy the calculus requirement.

Additional Information


Majors are advised to complete MATH 15000 (STEM)  (or MATH 15200 (STEM) ) and ECO 22100  within their first 75 credits of college work. For students already at or beyond these points when they become majors, such courses should be taken within the first 12 credits following declaration of the major. The department may waive the requirement of any of the above or other courses upon satisfactory proof of course equivalency. Courses waived through substitution or examination do not provide course credit nor do they count toward the major.

Students may place out of MATH 10100 MATH 101EN , MATH 10150 , MATH 12400 (STEM) , MATH 12500 (STEM) , MATH 12550 (STEM) , MATH 14000  and MATH 12500 (STEM)  requirements without replacing the credits. See the Department of Mathematics and Statistics  for details. Students may place out of MATH 15000 (STEM)  or MATH 15200 (STEM)   but must replace the course with a 3 credit course approved by the Accounting Program.

Professional Studies (71 cr)


Grade Options


Accounting majors may not use CR/NC grades for any of the 35 accounting credits in the accounting major.

Additional Information


An overall Grade Point Average of at least 2.5 must be maintained in these 35 Accounting credits. Students who receive a grade of “D” or lower in any of the eleven required Accounting courses in the Professional Studies Requirement will be allowed to repeat the course only once. In total, students may repeat no more than three Accounting courses for which they received a grade of “D” or lower. Students who exceed this allowed number of course repeats will be dismissed from the BS program in Accounting. The Academic Adviser for the BS program in Accounting may, under extraordinary circumstances, make exceptions to this rule.

Other Professional Studies (36 cr)


Statistics (3 cr)

Business electives (9 cr)

Choose from the following:

Note:

  1. Students may not use any course to fulfill the business elective requirement that is also being used to satisfy any other requirement of the Accounting major.
  2. Students may not use both ECO 26000 and ECO 35900  to fulfill this requirement.
Additional Information

An overall average of at least “C+” (2.3 Grade Point Average) must be maintained in these 36 credits of Other Professional Studies (Business Law, Statistics, Finance, Business Core, and Business Elective). This requirement is separate and measured independently of the required 2.5 GPA for the 35 Accounting credits.

Note: There is no minimum required Grade Point Average for the three to thirteen Non-professional Studies credits.

Students enrolled in the BS (accounting) curriculum may use a CR/NC grade only one time toward the 36 credits in the Other Professional Studies requirement. If a student exceeds this limit, any additional CR grades in these 36 credits will be converted to a grade of C and any additional NC grades in these 36 credits will be converted to a grade of F.

Interdepartmental Fields


Students may take courses in economics as part of an interdepartmental program of study in Latin American and Caribbean studies, environmental studies (geography), women’s and gender studies and Jewish studies. Listings in each area discuss recommended courses.

Internships


Students may receive one credit for internships in government agencies, private firms, and not-for-profit institutions. The position must provide opportunities for learning about some area of economics, accounting, or business. The course may be taken no more than twice. Credits may not be applied towards the economics or accounting major. Internships will be graded on a CR/NC basis. Note that it is the responsibility of the student, not the Department, to identify internship opportunities.

Honors


Students with a 3.5 GPA in a major offered by the department and an overall 2.8 GPA at the beginning of their upper senior semester may apply for departmental honors at that time. Completion of the following and submission of an honors paper are required. Honors papers are written under faculty supervision and must be approved by a second reader as well. GPA levels must be maintained for the award of departmental honors.

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