Tracks and Courses

Spring 2012 Course Syllabi

Associate Professor: Kuhns (Chairperson)

The Department of Accounting offers both 128 semester hour program and 150 semester hour program (B.A.) degrees. The Department of Accounting prepares students for a successful career in the diverse field of accounting by offering both a 128 and a 150 credit hour track to earning a Bachelor of Arts degree. All Accounting majors, regardless of which track is chosen, must complete a core set of courses from the Accounting, Business, Economics and Mathematics Departments. These core courses are designed to educate students about the basic and advanced theories and methods applied by professional accountants everyday. Courses required for the major are as follows:

Accounting Course Requirements

  • Financial Accounting (ACCT 110)
  • Cost and Budgetary Accounting Theory (ACCT 223)
  • Budgeting and Financial Statement Analysis (ACCT 225)
  • Legal Principles (ACCT 235)
  • Legal and Ethical Issues for Accounting (ACCT 236)
  • Accounting Information Systems/Fund Accounting (ACCT 320)
  • Intermediate Accounting Theory I (ACCT 344)
  • Intermediate Accounting Theory II (ACCT 345)
  • Intermediate Accounting Theory III (ACCT 436)
  • Auditing Theory (ACCT 440)
  • Federal Income Tax I (ACCT 441)
  • Accounting for Business Combinations (ACCT 443)

Business Course Requirements

Economics Course Requirement

Mathematics Course Requirement

Students interested in completing the 150 hour track (Track I) to become a member of the American Institute of Certified Public Accountants in Pennsylvania or any other state are also required to complete the following courses:

  • Federal Income Tax II (ACCT 442)
  • Advanced Accounting (ACCT 447)

Students following Track I must also complete one course in either Sociology or Psychology in addition to one of the following:

  • Practicum in Accounting I-II (ACCT 438-439)
  • Internship (ACCT 470-479)

Students who wish to pursue a career as a Certified Public Accountant in Pennsylvania only should follow the 128 credit hour track (Track II). In addition to the core courses, Track II majors must take one course from the following:

  • Practicum in Accounting I-II (ACCT 438-439)
  • Internship (ACCT 470-479)
  • Business Strategy and Entrepreneurship (BUS 441)

All majors must successfully take and pass a standardized accounting achievement exam during their final semester at Lycoming College, in addition to passing an outcome assessment exam administered by the Business Department.

For more information, please refer to the College Catalog.