Accounting 150-Hour Program (B.S. in Accounting and M.S. in Taxation)

The 150-hour program in accounting leads to the simultaneous conferring of a Bachelor of Science in Accounting and Master of Science in Taxation at the completion of all program requirements. The program is structured to meet the education requirements of the New York State Education Department for C.P.A. Licensure.  Students must be admitted to the Master of Science in Taxation Program following the completion of ACT 302 Intermediate Accounting II.  Typical requirements for admission to the Master of Science in Taxation Program are as follows: GPA of 3.0 or above (not rounded) in accounting courses, a grade in ACT 301 and 302 (Intermediate Accounting I and II) of B or above, a GMAT score of 450 or above, and a cumulative GPA of 3.0 (not rounded). The applicant must be of proper professional character, and provide professional references that are satisfactory to the admissions committee.  Current or former Department of Accounting Faculty cannot provide references for any 150-hour program admission.  One reference should come from another faculty member on the Le Moyne College Campus, and the second reference should come from a direct supervisor at any stated internship or job held per the applicant's resume.

Plan of Study Grid
Freshman Year
First SemesterCredit Hour
WRT 101 Critical Writing 3
HST 110 World Civilization I 3
COR 100 First Year Seminars: Transitions 3
ECO 113 Principles of Microeconomics 3
Choose one of the following MTH courses: 3-4
Mathematics for Business Majors  
Brief Calculus  
Mathematics for Act Majors  
Calculus I  
Calculus II  
 Credit Hours15-16
Second Semester
PHL 110 Introduction to Philosophy 3
HST 111 World Civilization II 3
EAC Encountering Another Culture 3
ECO 114 Principles of Macroeconomics 3
Natural Science 3
 Credit Hours15
Sophomore Year
First Semester
ENG 210 Major Authors 3
Theology 3
Lib. Arts Elective (DIV or VPA) 3
ACT 201 Introductory Accounting for Accounting Majors 3
STA 201 Statistics I 3
 Credit Hours15
Second Semester
PHL 210 Moral Philosophy 3
LAW 200 Legal Environment of Business 3
MIS 201 Introduction to Management Info Systems 3
ACT 202 Introductory Accounting II for Accounting Majors 3
STA 202 Statistics II 3
 Credit Hours15
Junior Year
First Semester
ENG 310 Literature and Culture 3
Business Elective 3
ACT 301 Intermediate Accounting I 4
ACT 310 Federal Income Tax for Individuals 3
FIN 301 Managerial Finance 3
 Credit Hours16
Second Semester
ACT 410 Taxation of Business Entities 3
Lib. Arts Elective (DIV or VPA) 3
ACT 302 Intermediate Accounting II 4
ACT 303 Cost Accounting 3
ANL 301 Business Analytics 3
 Credit Hours16
Senior Year
First Semester
IDS Interdisciplinary Studies 3
ACT 401 Advanced Accounting 3
ACT 701 Advanced Federal Income Taxation 3
MGT 301 Organizational Behavior 3
ACT 723 Tax Research and Practice 3
 Credit Hours15
Second Semester
COR 400 Senior Studies: Transformations 3
ACT 405 Auditing 3
ACT 702 Taxes & Business Strategy 3
ACT 721 Taxation of Corporations 3
ACT/BUS Elective - Undergraduate Level 3
 Credit Hours15
Fifth Year
First Semester
ACT 724 Advanced Taxation of Pass-Through Entities 3
ACT 725 Advanced Estate and Gift Tax 3
ENG 403
Writing and Speaking in the Professions
or Writing in the Real World
MKT 301 Principles of Marketing 3
ACT/BUS Elective - Graduate Level 3
 Credit Hours15
Second Semester
ACT 726 Tax Accounting for Income Taxes 3
ACT 727 International Taxation 3
ACT 740 Advanced Taxation Capstone Seminar 3
Religion 3
BUS 470 Business Policy 3
 Credit Hours15
 Total Credit Hours152-153