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Bachelor of Science in Accounting

More than crunching numbers.

In addition to developing quantitative and analytical competencies, accounting majors take courses in marketing and human resources while building soft skills critical to career success. 

The language of business.

UB accounting students are well-prepared for entry-level professional positions in public accounting and a range of careers in industry and government. 

However, if you wish to become licensed as a CPA in New York State and virtually all other states, you must satisfy the 150-hour education requirements. New York, as well as many other jurisdictions, not only requires completion of 150 college credit hours but also mandates fairly specific requirements regarding accounting and business coursework within those 150 hours.

The School of Management offers a one-year Master of Science in Accounting registered by New York State. Completing a registered accounting program puts you in the express lane for CPA licensing approval. In fact, your application will get automatic approval with respect to the educational requirements, rather than a detailed review by a government employee. In addition, a graduate degree gives you a competitive advantage in a credential-conscious marketplace in your first position and throughout your career.

Curriculum Plan

Academic performance in freshman and sophomore courses is the main criterion for admission to the upper division in the School of Management. In the first two years, you will complete the university writing requirements, general education courses and seven prerequisite courses for the major.

If you're not ready for calculus, you should take precalculus before attempting MTH 131.

Enrolled before fall 2016

Freshman Year

First semester Second semester
ECO 181 Introduction to Macroeconomics (prerequisite to accounting major) ECO 182 Introduction to Microeconomics (prerequisite to accounting major)
MTH 131 Mathematical Analysis for Business (prerequisite to accounting major) PSY 101 Introduction to Psychology (prerequisite to accounting major)
ENG 101 Writing I ENG 201 Advanced Writing II
UGC 111 World Civilization I UGC 112 World Civilization II
  Free elective (AACSB - 3 units)

Sophomore Year

First semester Second semester
MGA 201 Introduction to Financial Accounting (prerequisite to accounting major) MGA 202 Introduction to Management Accounting (prerequisite to accounting major)
MGQ 201 Introduction to Statistics for Analytics (prerequisite to accounting major) Arts general education course
Natural Science Natural Science (with lab)
UGC 211 American Pluralism Free elective (AACSB - 3 units)
Free elective (AACSB - 1 unit) Free elective (AACSB - 3 units)

Junior Year

After you successfully complete the freshman and sophomore year curriculum at the minimum admission standards and gain formal admission to the major, the following requirements remain:

First semester Second semester
MGA 301 Intermediate Financial Accounting I: Assets and Income Determination
(Required ACC course)
MGA 302 Intermediate Financial Accounting II: Equities and Liabilities (Required ACC course)
MGA 311 Accounting Information Systems (Required ACC course) MGA 314 Cost Accounting 
(Required ACC course)
MGA 303 Communication for Accountants (2 units - fall or spring) (Required ACC course) MGG 300 Career Strategies, Planning and Management
(2 units - fall or spring)**
MGQ 301  Statistical Decisions in Management** MGO 302 Production and Operations**
MGS 351 Introduction to Management Information Systems** MGE 302 Applied Economics**
MGF 301 Corporation Finance** Free elective (AACSB - 3 units)

Important advising notes

  • Minimum grade of "C" required in MGA 301 and MGA 311 to enroll in MGA 302 and MGA 314 and to continue in accounting major 
  • Minimum grade of "C" required in MGA 302 and MGA 314 to enroll in MGA 402, 403 and 404 and to continue in accounting major

Senior Year

First semester Second semester
MGA 402 Auditing (Required ACC course) MGA 404 Advanced Financial Accounting (Required ACC course)
MGA 403 Introduction to Federal Income Taxes (Required ACC course) MGF 401, 402, 403, 405 or 407 (Required ACC course)
MGT 403 Business Law I (Required ACC and core course) MGO 403 Fundamentals of Strategic Management**
MGM 301 Principles of Marketing** MGB 301 Organizational Behavior and Administration**
MGI 301 Human Resources Management**  

**Required MG core courses

Students interested in the CPA credential should visit the New York State CPA website and investigate our Master of Science in Accounting to the meet the 150-hour requirement.

Enrolled fall 2016 or after

Freshman Year

First semester Second semester
ECO 181 Introduction to Macroeconomics (prerequisite to accounting major) ECO 182 Introduction to Microeconomics (prerequisite to accounting major)
MTH 131 Mathematical Analysis for Business (prerequisite to accounting major) PSY 101 Introduction to Psychology (prerequisite to accounting major)
Communication Literacy 1 (CL1) Global Pathways 1
UB Seminar Thematic Pathway 1
  Domestic Diversity

Sophomore Year

First semester Second semester
MGA 201 Introduction to Financial Accounting (prerequisite to accounting major) MGA 202 Introduction to Management Accounting (prerequisite to accounting major)
MGQ 201 Introduction to Statistics for Analytics (prerequisite to accounting major) Global Pathways 2
MGG 303 Communication Literacy for Business (CL2) Thematic Pathway 3
Scientific Literacy and Inquiry 1 Scientific Literacy and Inquiry 2 
Thematic Pathway 2 MGG 298 Career Connections I**

Junior Year

After you successfully complete the freshman and sophomore year curriculum at the minimum admission standards and gain formal admission to the major, the following requirements remain:

First semester Second semester
MGA 301 Intermediate Financial Accounting I: Assets and Income Determination
(Required ACC course)
MGA 302 Intermediate Financial Accounting II: Equities and Liabilities
(Required ACC course)
MGA 311 Accounting Information Systems  (Required ACC course) MGA 314 Cost Accounting 
(Required ACC course)
MGQ 301  Statistical Decisions in Management** MGF 301 Corporation Finance**
MGS 351 Introduction to Management Information Systems** MGO 302 Production and Operations**
MGG 398 Career Connections II** Global Pathway 3
UB Capstone  

Important advising notes

  • Minimum grade of "C" required in MGA 301 and MGA 311 to enroll in MGA 302 and MGA 314 and to continue in accounting major 
  • Minimum grade of "C" required in MGA 302 and MGA 314 to enroll in MGA 402, 403 and 404 and to continue in accounting major

Senior Year

First semester Second semester
MGA 402 Auditing (Required ACC course) MGA 404 Advanced Financial Accounting (Required ACC course)
MGA 403 Introduction to Federal Income Taxes (Required ACC course) MGF 401, 402, 403, 405, 407, 420 or 439 (Required ACC course)
MGT 403 Business Law I (Required ACC and core course) MGO 403 Fundamentals of Strategic Management**
MGM 301 Principles of Marketing** MGB 301 Organizational Behavior and Administration**
MGE 302 Applied Economics** MGI 301 Human Resources Management** 

**Required MG core courses

Students interested in the CPA credential should visit the New York State CPA website and investigate our Master of Science in Accounting to the meet the 150-hour requirement.