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Accounting Major

The major in accounting is designed to provide students with the general, business, and accounting knowledge necessary for them to succeed as professional accountants. As accounting is a dynamic field, all accounting majors will learn how to keep their knowledge up to date so they can continue to grow throughout their professional careers. Accounting majors will also acquire the communication, computer, and interpersonal skills necessary to successfully resolve complex problems in unstructured settings. Accounting majors will also benefit from participation in extracurricular activities and organizations such as the University of Pittsburgh Accounting Association and Beta Alpha Psi, the national accounting honorary fraternity.

To earn the Bachelor of Science in Business Administration (BSBA) degree, an accounting major must complete a minimum of 120 credits. Accounting majors must fulfill all Arts and Sciences foundation requirements as well as all BSBA core curriculum requirements.

All accounting majors must complete the two BSBA core courses in accounting as well as the seven required accounting major courses listed below. All courses are 3 credits unless noted otherwise.

A cumulative GPA of 2.25 (C+) is required in all courses applied toward an accounting major. A C- or better must be earned in each course applied toward an accounting major.

BSBA Core Courses in Accounting

Course ID Name
BUSACC 0030 Financial Accounting
BUSACC 0040 Managerial Accounting

Each of these courses must be completed with a grade of C or better to take additional accounting courses.

Required Accounting Major Courses (21 credits)

Course ID Name
BUSACC 1204 Intermediate Financial Reporting 1
BUSACC 1205 Intermediate Financial Reporting 2
BUSACC 1216 Advanced Financial Accounting
BUSACC 1221 Strategic Cost Management
BUSACC 1236 Accounting Information Systems
BUSACC 1238 Auditing
BUSACC 1242 Individual Tax Accounting and Planning (3 credits)
BUSACC 1241 Tax Accounting will not be offered after fall 2009

Accounting majors who are preparing for the CPA examination are encouraged to take BUSACC 1210 Financial Statement Analysis and BUSENV 1760 Business Law.

Accounting Electives

Course ID Name
BUSACC 1210 Financial Statement Analysis
BUSACC 1296 Accounting Internship**

**Plans for internships must be approved by CBA Career Services before registration for the course is permitted. Effective for fall 2012 and after, internships for credit will be graded on a Satisfactory/No Credit (S/NC) basis only. This applies to all CBA students completing internships for credit.

Recommended Course Sequence

The accounting faculty recommend the following sequence of accounting courses as optimal:

Junior Year—Fall Semester

Course ID Name
BUSACC 1204 Intermediate Financial Reporting 1
BUSACC 1221 Strategic Cost Management

Junior Year—Spring Semester

Course ID Name
BUSACC 1205 Intermediate Financial Reporting 2
BUSACC 1236 Accounting Information Systems

Senior Year—Fall Semester

Course ID Name
BUSACC 1210 Financial Statement Analysis
BUSACC 1242 Individual Tax Accounting and Planning (or BUSACC 1238 Auditing)

Senior Year—Spring Semester

Course ID Name
BUSACC 1216 Advanced Financial Accounting
BUSACC 1238 Auditing (or BUSACC 1242 Individual Tax Accounting and Planning)