Bachelor of Science Degree Program in Accounting
The Bachelor of Science degree program in Accounting prepares students to be
successful in the accounting profession. Students majoring in accounting will have the
opportunity to obtain knowledge in the core subjects, such as, intermediate accounting,
auditing, cost accounting, individual income tax and various accounting, business and
taxation courses. The objective of the Accounting program is to provide students with
the knowledge and skills to enhance their success in the field of accountancy.
On January 1, 2012, a 150 college-hour requirement became mandatory in Pennsylvania
for CPA certificate applicants. In a traditional college, students usually will not meet the
state requirement within four years. With our accelerated class schedule, Central Penn
accounting majors can complete the 150 college-hour requirement within four years or
less. Our accounting majors can obtain the additional 26 credit hours by concentrating
on courses that match their interests and complement their accounting degree.
Examples of complementary courses are: business administration, criminal justice,
homeland security management, information technology, and legal studies. Accounting
students are encouraged to consult with their College Advisor and review the state
CPA requirements so they can qualify to sit for the exam and become a CPA in their
Program Learning Outcomes
• Interpret and apply Generally Accepted Accounting Principles (GAAP) and Generally
Accepted Auditing Standards (GAAS) and apply them to the business environment.
• Apply problem solving and research skills to summarize financial data and
communicate the results of operations to the user of the financial information.
• Identify the various accounting needs of manufacturing, service, nonprofit, and
• Demonstrate proficiency in the use of software applications, including internet
research, spreadsheet administration, online data base research and proprietary
• Interpret, analyze, prepare, and communicate financial data to enhance other
business disciplines and promote global awareness.
• Demonstrate knowledge of other business functions such as management,
leadership, marketing and business in the legal environment.
• Demonstrate written and oral communication skills consistent with standards for
Applicants are encouraged to have successfully completed two units of secondary math,
including algebra. This adequately prepares students for learning the upper-level college
math required in the programs and within specific courses. Completion of at least one
accounting course in high school is strongly recommended.
Students will complete 60 credits of general education and elective requirements, which
must include MTH200 Statistics. Students are required to take a core group of courses
and choice classes associated with their major to total 124 credits.
Accounting Core Courses – 52 credits
ACC100 Accounting I *
ACC110 Accounting II
ACC200 Managerial Accounting
ACC220 Income Tax
ACC230 Intermediate Accounting I
ACC300 Intermediate Accounting II
ACC320 Cost Accounting
ACC335 Intermediate Accounting III
BUS200 Finance I
BUS220 Principles of Management
BUS230 Principles of Marketing
BUS260 International Business
BUS365 Organizational Behavior
INT499 Bachelor Degree Internship
LGS250 Business Law
STS300 Job Pursuit Seminar
Choice Classes – 12 credits (9 credits must be at the 300 level or higher)
Students must complete an additional 12 choice credits with 9 credits at the 300 level or
higher, from the following list of options:
ACC210 Data Management Applications
ACC310 Nonprofit Accounting
ACC325 Accounting Information System
ACC330 Advanced Income Tax
ACC400 Advanced Accounting
ACC425 Advanced Auditing
BUS300 Finance II
BUS320 Money and Banking
BUS435 Personal Finance Management