Accounting and Legal Studies

Curriculum

Dr. Lori Ann Buza, Chairperson

The Department of Accountancy and Business Law offers a major in Accounting and minors in Accounting and Business Law.

Requirements for Accounting Major

Degree of Bachelor of Science

AC-151Principles of Accounting I3
AC-152Principles of Accounting II3
AC-331Intermediate Accounting Theory I3
AC-332Intermediate Accounting Theory II3
AC-341Advanced Accounting Theory3
AC-443Cost Accounting3
AC-444Auditing Principles3
AC-455Taxation3
AC-480Integrated Accounting Capstone3
BL-161Introduction to Law & Contracts3
BL-162Agency & Business Organization3
BL-251Uniform Commercial Code3
EC-101Macroeconomic Principles3
EC-102Microeconomic Principles3
FN-410Business Finance3
FN-411Financial Management3
BA-151Principles of Management3
BA-155Principles of Marketing3
Choose 2 Electives from AC, BL or LW6
(AC-495 Pathway to the CPA is strongly recommended for students who want to take the CPA Exam)
Total Credits60

Special Notes on Core Curriculum Requirements

1

MA-123 Elementary Calculus I-MA-124 Elementary Calculus II are suggested for the Mathematics Core Requirement; however, MA-105 Elementary Applied Mathematics-MA-106 Introduction to Probability & Statistics are accepted. Neither sequence of math courses may be taken on a Pass/Fail basis. Students desiring to take MA-123-MA-124, but not sufficiently prepared, must take MA-101 Precalculus.

2

All Accounting majors must satisfy the Values requirement with the following course: LW-155 Legal and Contemporary Issues.

3

All Accounting majors must satisfy the Writing Intensive requirement with the following course: BA-315 Business and Professional Communication.

4

All Accounting majors must satisfy the Computer Science requirement with the following course: AC-157 Microsoft Excel for Accounting and Business Environments.

Special Notes on Major Requirements

1

Students desiring to major in Accounting must take the entire program prescribed. Students will be approved for the major in Accounting provided they have a 2.5 average in AC-151 and AC-152. Students should consult with their professor in AC-152, or with an Accounting faculty advisor, concerning their qualifications for this concentration.

2

In order to satisfy some of the requirements needed to sit for the CPA Examina­tion in the State of New Jersey, a total of 24 Accounting credits and 24 business elective credits must be completed. The student should verify these requirements each year with the CPA Coordinator as they are subject to change. Business electives may be selected from courses in accounting, business law, economics, information science, and business administration. Students who expect to sit for the CPA Examination in NJ or in any another state should verify the specific academic requirements of that state, as they are subject to change.

3

All Accounting majors are required to maintain a 2.5 average in major courses.

Requirements for a Minor in Accounting

AC-151Principles of Accounting I3
AC-152Principles of Accounting II3
AC-331Intermediate Accounting Theory I3
AC-332Intermediate Accounting Theory II3
Electives as approved by Department Chairperson 16
Total Credits18
1

Recommended electives for the AC minor: LW-155, AC-157, AC-455.

Requirements for a Minor in Business Law

BL-161Introduction to Law & Contracts3
BL-162Agency & Business Organization3
BL-241Real and Personal Property3
BL-251Uniform Commercial Code3
LW-155Seminar in Contemporary Legal Issues (Values)3
One Elective as Approved by Department Chairperson 13
Total Credits18
1

For students who major in Accounting and also minor in Business Law, you may only count LW-155 either towards your major in Accounting OR minor in Business Law, not both. In that case, the Accounting faculty advisor will determine an additional elective for you.