Accounting (BS)
The Bachelor of Science (BS) in Accounting degree program is designed to prepare graduates for a variety of careers in public, corporate, governmental, non-profit, or small business accounting. If desired, program graduates are well-prepared to seek numerous professional certifications including as a Certified Public Accountant (CPA) or Certified Management Accountant (CMA). Graduates of the Accounting program possess vital technical, analytical, and decision-making skills and knowledge for entry into the accounting profession, while also having the background needed to advance into high-level financial management positions.
Interested in a career in public accounting? The BS in Accounting program has recently been revised to align with the 2024 CPA Evolution ensuring that students are eligible to sit for the multi-part series of exams upon graduation with their undergraduate degree. The BS in Accounting program can be paired with the one-year Master of Business Administration (MBA) with a Graduate Certificate in Accounting program allowing students to earn both degrees in only five years. Upon earning both degrees, students will have met the 150-credit hour requirement for licensure in most states. Note: CPA licensing requirements vary from state to state. Students should review the specific state requirements for where they seek licensure or consult with their academic advisor.
All baccalaureate business degree programs offered are nationally accredited by the Association of Collegiate Business Schools and Programs (ACBSP).
ACCOUNTING, Bachelor of Science (120 credits)
The Bachelor of Science in Accounting degree program is designed to prepare graduates for many careers in industry, public, governmental or non-profit accounting. Students are encouraged to seek certification as a management accountant (CMA) or as a public accountant (CPA) upon graduation. Graduates of the Accounting program are well prepared for entry into the accounting profession and also have the background needed to advance into high-level management and finance positions. Note: CPA licensing requirements vary from state to state. Students should review the specific state requirements for where they seek licensure or consult with their academic advisor. All baccalaureate business degree programs offered are nationally accredited by the Association of Collegiate Business Schools and Programs (ACBSP).
| Course | Title | Credits |
|---|---|---|
| Business Common Component | ||
| BUS 1100 | Introduction to Marketing and Sales | 4 |
| BUS 1200 | Business Law and Ethics (DICO) | 4 |
| BUS 1300 | Digital Information Technologies (TECO) | 4 |
| BUS 1400 | Principles of Economics (GACO) | 4 |
| BUS 2000 | Financial & Managerial Accounting | 4 |
| BUS 2100 | Introduction to Finance | 2 |
| BUS 2200 | Management and Decision Making | 4 |
| BUS 2300 | Business Writing and Presenting (WRCO) | 4 |
| Major Requirements | ||
| ACC 3112 | Intermediate Accounting I | 4 |
| ACC 3122 | Intermediate Accounting II | 4 |
| ACC 3142 | Cost Accounting | 4 |
| ACC 3170 | Income Taxes | 4 |
| ACC 4122 | Advanced Accounting | 4 |
| ACC 4180 | Auditing Theory & Practice | 4 |
| MGM 4900 | Strategy & Sustainable Competitive Advantage | 4 |
| or ACC 4888 | Accounting Internship | |
| Major Electives | ||
| Choose two from the following: | 8 | |
| Money and Banking | ||
| Corporate Finance | ||
| Investment Principles | ||
| Professional Financial Planning | ||
| Commercial and Consumer Law | ||
| Business Electives | ||
| Choose 8 credits of ACC, BU, BUS, DAT, EC, ECN, ENT, FIN, LAW, MGM, MKT, SAL, SM 3000+ level courses | 8 | |
| Mathematics Foundations | ||
| MA 2210 | Finite Math with Business Statistics (QRCO) | 4 |
| Quantitative Reasoning in the Discipline Connection | ||
| ACC 4100 | Accounting Info Systems and Analytics (QRCO,TECO) | 4 |
| General Education | ||
| EN 1400 | Composition | 4 |
| IS 1115 | Tackling a Wicked Problem | 4 |
| CTDI | Creative Thought Direction | 3-4 |
| PPDI | Past and Present Direction | 3-4 |
| SIDI | Scientific Inquiry Direction | 3-4 |
| SSDI | Self and Society Direction | 3-4 |
| Directions (choose from CTDI, PPDI, SIDI, SSDI) 1 | 4-8 | |
| INCP | Integrated Capstone | 0-4 |
| WECO | Wellness Connection | 3-4 |
| Free Electives | 2-3 | |
| Total Credits | 120 | |
- 1
Directions should total 20 credits (unless the major has a waiver for a specific Direction).
Check all course descriptions for prerequisites before planning course schedule. Course sequence is suggested but not required.
To complete the bachelor’s degree in 4 years, you must successfully complete a minimum of 15 credits each semester or have a plan to make up credits over the course of the 4 years. For example, if you take 14 credits one semester, you need to take 16 credits in another semester. Credits completed must count toward your program requirements (major, option, minor, certificate, general education or free electives).
| Year One | Credits | |
|---|---|---|
| EN 1400 | Composition | 4 |
| IS 1115 | Tackling a Wicked Problem | 4 |
| MA 2210 | Finite Math with Business Statistics (QRCO) | 4 |
| BUS 1100 | Introduction to Marketing and Sales | 4 |
| BUS 1200 | Business Law and Ethics (DICO) | 4 |
| BUS 1300 | Digital Information Technologies (TECO) | 4 |
| BUS 1400 | Principles of Economics (GACO) | 4 |
| CTDI | Creative Thought Direction | 3-4 |
| Credits | 31-32 | |
| Year Two | ||
| BUS 2000 | Financial & Managerial Accounting | 4 |
| BUS 2100 | Introduction to Finance | 2 |
| BUS 2200 | Management and Decision Making | 4 |
| BUS 2300 | Business Writing and Presenting (WRCO) | 4 |
| Directions (choose from CTDI, PPDI, SIDI, SSDI) 1 | 3-4 | |
| PPDI | Past and Present Direction | 3-4 |
| SSDI | Self and Society Direction | 3-4 |
| SIDI | Scientific Inquiry Direction | 3-4 |
| Credits | 26-30 | |
| Year Three | ||
| ACC 3112 | Intermediate Accounting I | 4 |
| ACC 3122 | Intermediate Accounting II | 4 |
| ACC 3142 | Cost Accounting | 4 |
| ACC 3170 | Income Taxes | 4 |
| ECN/FIN/LAW Electives | 8 | |
| INCP | Integrated Capstone | 3-4 |
| Directions (choose from CTDI, PPDI, SIDI, SSDI) | 3-4 | |
| Credits | 30-32 | |
| Year Four | ||
| ACC 4100 | Accounting Info Systems and Analytics (QRCO,TECO) | 4 |
| ACC 4122 | Advanced Accounting | 4 |
| ACC 4180 | Auditing Theory & Practice | 4 |
| MGM 4900 or ACC 4888 |
Strategy & Sustainable Competitive Advantage or Accounting Internship |
4 |
| BUS 3000/4000 level Business elective | 8 | |
| Directions (choose from CTDI, PPDI, SIDI, SSDI) | 3-4 | |
| WECO | Wellness Connection | 3-4 |
| Free Electives | 2-3 | |
| Credits | 32-35 | |
| Total Credits | 120 | |
- 1
Directions should total 20 credits (unless the major has a waiver for a specific Direction).
Mastery of Technical Accounting Knowledge: Program graduates will demonstrate a comprehensive understanding of fundamental accounting principles including financial reporting, individual and business taxation, cost accounting, the theory and practice of auditing, accounting information systems, governmental and non-profit accounting, and the impact of data analytics on the field.
Proficiency in Relevant Tools and Technology: Program graduates will be proficient in using modern accounting tools and software to work with and analyze data enabling them to easily adapt to and support organizations in their adoption of emerging technologies bolstering productivity in the workplace.
Possession of Critical Thinking and Decision-Making Skills: Program graduates will possess vital critical thinking and decision-making skills resulting from continuous practice throughout the curriculum allowing them to accurately and effectively interpret, analyze, and communicate financial information in support of organizational goals.
Awareness of Ethics and Personal Accountability: Program gradates will command a strong awareness of the importance of ethical practice, professional integrity, and individual accountability and its impact on compliance with generally accepted accounting principles, organizational sustainability, personal reputation, and career longevity.
Graduates of the Plymouth State BS in Accounting program are prepared for a variety of careers in public, corporate, governmental, non-profit, or small business accounting in roles such as a tax accountant, auditor, cost accountant, forensic accountant/fraud examiner, comptroller/CFO, or budget/financial analyst. Students can go on to work for public accounting firms, public or private corporations, local, state, or federal governments, non-profit organizations or charities, or support their own or someone else’s small business endeavors.