Accounting 150-Hour Program: B.S. in Accounting and M.B.A.

The 150-hour program in accounting leads to the simultaneous conferring of a Bachelor of Science in Accounting and Master of Business Administration (M.B.A) 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 M.B.A. Program following the completion of ACT 302 Intermediate Accounting II.  Typical requirements for admission to the M.B.A 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.

Core Requirements 1
COR 100First Year Seminars: Transitions3
WRT 101Critical Writing3
PHL 110Introduction to Philosophy3
HST 110World Civilization I3
HST 111World Civilization II3
ENG 210Major Authors3
PHL 210Moral Philosophy3
EAC Encountering Another Culture/Language3
ENG 310Literature and Culture3
Social Science3
Natural Science3
IDS Interdisciplinary Studies3
COR 400Senior Studies: Transformations3
VPA Visual & Performing Arts1
DIV Diversity0
Management Core Requirements
ACT 201Introductory Accounting for Accounting Majors3
ACT 202Introductory Accounting II for Accounting Majors3
ACT 410Taxation of Business Entities3
FIN 301Managerial Finance3
STA 201Statistics I3
STA 202Statistics II3
ECO 113Principles of Microeconomics3
ECO 114Principles of Macroeconomics3
MIS 201Introduction to Management Info Systems3
LAW 200Legal Environment of Business3
Major Requirements
ACT 301Intermediate Accounting I4
ACT 302Intermediate Accounting II4
ACT 303Cost Accounting3
ACT 310Federal Income Tax for Individuals3
ACT 401Advanced Accounting3
ACT 405Auditing3
ACT 406Advanced Auditing3
ACT 410Taxation of Business Entities3
Select one of the following accounting courses:3
Advanced Cost Accounting
Independent Study
Government and Not-For-Profit Accounting
Other Taxable Entities & Tax Procedures
Accounting Theory and Research
ACT 481-ACT 489 Special Topics in Accounting
Program Evaluation Research Methods And Policy
Government Contract Accounting
Introduction to Government Systems
Select one of the following mathematics courses:3-4
Mathematics for Business Majors
Brief Calculus
Mathematics for Act Majors
Calculus I
Calculus II
Free Elective 23
Liberal Arts Electives9
Business/Accounting Elective3
MBA Requirements
Foundation Courses - Because these requirements are satisfied by the undergraduate curriculum, foundation courses will be waived. (If ENG 403 is not completed at the undergaduate level, BUS 501 is required at the graduate level, adding three hours to the MBA degree.)3
ANL 601Supply Chain Management3
BUS 601Business Ethics3
BUS 602Business Law3
BUS 603International Business3
FIN 601Financial Management3
HRM 601Human Resource Management3
MGT 601Org Dynamics: Leadership3
MIS 601Information Strategy and Management3
MKT 601Marketing Management3
BUS 750Strategic Management3
MBA Electives6
Total Credit Hours152-154

Some Core requirements may be fulfilled by major requirements.


Students waiving out of CSC 151 Introduction to Digital Technologies must substitute a liberal arts elective in its place. Free electives may be from either the liberal arts or the business/accounting areas.

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
Select one of the following: 3
Mathematics for Business Majors  
Brief Calculus  
Mathematics for Act Majors  
Calculus I  
Calculus II  
 Credit Hours15
Second Semester
PHL 110 Introduction to Philosophy 3
HST 111 World Civilization II 3
BUS 150 Globalization in World of Differences or Foreign Language (Either fulfills EAC Requirement) 3
ECO 114 Principles of Macroeconomics 3
Natural Science 3
 Credit Hours15
Sophomore Year
First Semester
ENG 210 Major Authors 3
Theology 3
Liberal Arts Elective (VPA, DIV or IDS) 3
ACT 203 Principles of Accounting I for Non Accounting Majors,Principles of Accounting I 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 204 Principles of Accounting II for Non-Accounting Majors 3
STA 202 Statistics II 3
 Credit Hours15
Junior Year
First Semester
ENG 310 Literature and Culture 3
Liberal Arts Elective (DIV, IDS or VPA) 3
ACT 301 Intermediate Accounting I 4
ACT 303 Cost Accounting 3
FIN 301 Managerial Finance 3
 Credit Hours16
Second Semester
Liberal Arts Elective (VPA, DIV or IDS) 1 3
Religion 3
ACT 302 Intermediate Accounting II 4
ACT 310 Federal Income Tax for Individuals 3
BUS/ACT Elective 3
 Credit Hours16
Senior Year
First Semester
COR 400 Senior Studies: Transformations 3
ACT 401 Advanced Accounting 3
MKT 601 Marketing Management 3
MGT 601 Org Dynamics: Leadership 3
ACT 410 Taxation of Business Entities 3
 Credit Hours15
Second Semester
Liberal Arts Elective (VPA, DIV or IDS) 1 3
ACT 405 Auditing 3
ANL 601 Supply Chain Management 3
ACT Elective 3
BUS 602 Business Law 3
 Credit Hours15
Fifth Year
First Semester
FIN 601 Financial Management 3
HRM 601 Human Resource Management 3
MIS 601 Information Strategy and Management 3
MBA Elective 1 3
ACT 406 Advanced Auditing 3
 Credit Hours15
Second Semester
BUS 601 Business Ethics 3
BUS 603 International Business 1 3
MBA Elective 1 3
Liberal Arts Elective (VPA, DIV, ENG 338, ENG 403) 1 3
BUS 750 Strategic Management 3
 Credit Hours15
 Total Credit Hours152

NOTE: A course in Business Communications must be taken. BUS 501, ENG 403 or ENG 338 satisfy that requirement.

Note: Graduate courses in the senior year should not be taken until completion of at least 90 credit hours and admission to the graduate program.  Courses designated as fifth year courses should not be taken until completion of at least 120 credits and admission to the graduate program.