The Bachelor of Science (B.S.) in Accounting is a 124-credit program designed to serve students who are interested in pursuing future careers as professional accountants regardless of their chosen field or certification in public, private, nonprofit, and/or governmental accounting services. The Bachelor of Science (B.S.) in Accounting includes a set of required accounting and business courses, along with SUNY General Education and other academic requirements, that all students must complete in order to be eligible to receive the degree. The required courses can be found on the “Program Details” tab.

The B.S. in Accounting adheres to university's policy regarding granting college credit for prior learning. However, it is important to note that credits awarded for Individualized Credit for Prior Learning (iCPL) and/or Professional Learning Evaluation (PLE) might not fulfill course requirements for the CPA licensure.  Students should consult with their mentors and/or check with the appropriate NYS Professional Licensure web site.  Courses are offered online, through independent studies, or through a blended approach. Empire State University’s B.S. in Accounting (which is 124 credits) satisfies all accounting educational requirements topics and credits. However, does not satisfy the total 150 credit academic requirement for CPA licensure. Consequently, all students are required to fill-out and submit a CPA Disclaimer statement acknowledging this fact.

Program Details

The program requirements below are for the B.S. in Accounting. The B.S. in Accounting must contain 24-cr. upper level in accounting, including Advanced Accounting, Federal Income Tax II, Accounting Information Systems, and Auditing.

Required Courses 

Course List

Code	Title	Credits
BUSN 2010	Business Statistics	4
or MATH 1065	Statistics
Core Accounting Courses
ACCT 2005	Introductory Accounting I: Financial Accounting	4
ACCT 2010	Introductory Accounting II: Managerial Accounting	4
ACCT 3025	Intermediate Accounting I	4
ACCT 3030	Intermediate Accounting II	4
ACCT 3010	Cost Accounting	4
ACCT 4010	Advanced Accounting	4
ACCT 3015	Federal Income Tax I: Individual Income Tax	4
ACCT 3020	Federal Income Tax II: Business Income Tax	4
ACCT 4005	Accounting Information Systems	4
ACCT 4015	Auditing	4
Core Business Courses
ECON 2015	Macroeconomics	4
ECON 2020	Microeconomics	4
MGMT 3060	Organizational Behavior	4
BUSN 1010	Business Law I	4
BUSN 2005	Business Law II	4
FSMA 3010	Corporate Finance	4
Upper-Level Business Elective		4
Additional Electives (2)		8
Additional General Education ^		22
Liberal Arts Electives		22
Total Credits		124

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SUNY General Education requires a minimum of 30 credits across 7 categories.

Learning Outcomes

• General broad business competencies: Students will be able to identify the legal, economic, ethical, organizational, and global forces and their impact on a business environment and its sustainability and continuity.
• Accounting and professional competencies: Students will be able to apply accounting theory and professional standards dealing with special topics in accounting that demand distinctive in-depth study and define the applicable accounting principles and standards for various industries and businesses’ forms.
• Higher level of professional functional competencies: Students will be able to apply accounting principles to a more complex business forms, and utilize technology, demonstrating a higher level of financial reporting and demonstrate their professional skepticism to risk management.

Pathways to graduate Programs and educational Requirements for the 150/150E CPA License:

There are various pathways for students who are interested to pursue a career as Certified Public Accountants:

1. B.S. Accounting/MBA CPA-150/150E NYS Licensure-Qualifying Dual Registered Program NYS 

The B.S. in Accounting is a pathway towards the achievement of the 150 and 150E CPA educational requirement with cost and time saving (Dual Program BS/MBA 152 total credits instead of total 160-cr. for both degrees.). The program awards Bachelor of Science (B.S.) in Accounting & Master of Business Administration (M.B.A.) in Business Management. More information about this program can be found on the graduate programs web site. The program is 152-credit dual degree program allows highly qualified applicants to the Bachelor of Science in Accounting degree program or current students enrolled in that program to complete three selected graduate courses (9 credits, cost undergraduate tuition) required for the Master of Business Administration in Business Management. These courses will count toward both the undergraduate degree (125 credits) and the graduate degree (an additional 27 credits). Successful completion of the B.S. in Accounting program which includes the selected graduate courses puts students on track to complete additional graduate courses required for CPA-150/150E licensure.

Eligibility: To apply to the for the BS/MBA program, applicants must have a minimum 3.2 GPA (calculated of up to the last sixty credits earned before applying). Students must complete an undergraduate application.  If the students have less than 60 credits, at the time of their applications, they are conditionally accepted to the program if they have a minimum GPA of 3.2 in the credits they completed. Then, they will be continuously monitored until they complete at least 60 credits and the program prerequisites. If their GPA goes below 3.2 during their conditional acceptance, then they will be dismissed from the program. Officially admitted students can start taking graduate courses. There is no monitoring after official acceptance. After this point, students must meet graduate expectations for academic progress and grade point average in their master’s level courses to remain in the dual or any other degree pathway. 

The following are the three dual listed/counted graduate courses and their equivalency in the B.S. in Accounting:

• GR MGMT 6020 Leadership & Executive Development, 3cr = UG MGMT 3060 Organizational Behavior.
• GR MGMT 6025 Strategic Perspectives of Global Management, 3cr = UG Business Elective.
• GR MGMT 6075 International Financial Management or MGMT 6016 Financial Management, 3cr = UG FSMA 3010 Corporate Finance.

Students are required to complete all their bachelor’s degree requirements and be cleared for graduation from their bachelor’s degree to be able to continue with the remaining MBA courses. For the dual program, students must include the following three graduate courses required instead of electives for the MBA program: 

• FSMA 6060 Strategic Cost Analysis, 3cr.
• FSMA 6080 International Accounting, 3cr.
• APAN 6025 Applied Management Analytics, 3-cr.

The dual program is listed among the licensure-qualifying programs by the NYS Education Department's inventory of Registered Programs CPA 150 and CPA 150E (Programs leading to professional licenses). There is no requirement for undergraduate concurred degree plan. Students upon meeting the program's admission requirements may apply directly to the graduate program.

• College of Business Graduate Studies contact: Dr. Joseph Angiello. 
• College of Business Undergraduate Studies contact: Dr. Nazik Roufaiel.
• General Inquiries: grad@sunyempire.edu

Mandatory Professional Licensure Disclosure

New York State takes pride in the high quality of its licensed and certified professionals.  For the protection of its citizens, each license and certificate has requirements that individuals must meet in order to be licensed or certified in New York State.  SUNY’s academic programs leading to licensure or certification are carefully designed to meet and exceed these State requirements. This is a role SUNY plays in protecting the public.  Other states frequently have their own requirements, so if your goal is to practice in another state, this disclosure will help you check to see what that state requires.  The full details regarding this disclosure related to the applicable SUNY Empire degree programs may be found here. 

2. Combined Bachelor’s/Master’s Degrees | Empire State University (sunyempire.edu):

Apply to the Combined Degree Pathway BS/BPS in Business, Management, and Economics (Accounting Practices Concentration)/ MBA in Business Management Program[EC1] The combined pathway requires 148 credits total, of which 36 are master’s credits leading to the MBA in Business Management, and twelve graduate credits (four courses each 3-cr., undergraduate tuitions) to be counted towards both the bachelor and master's degrees. Students must meet all college, AOS, and relevant concentration guidelines. Students do not have to have a concurred degree program to apply for a combined pathway. Students must plan their degree early in their career to benefit from the four combined pathway courses that would satisfy both the BS/BPS in Accounting Practices & MBA.

Eligibility: to apply to the BS/MBA program, applicants must have a minimum 3.2 GPA (calculated of up to the last sixty credits earned before applying). Students must complete an undergraduate application.  If the students have less than 60 credits, at the time of their applications, they are conditionally accepted to the program if they have a minimum GPA of 3.2 in the credits they completed. Then, they will be continuously monitored until they complete at least sixty credits and the program prerequisites. If their GPA goes below 3.2 during their conditional acceptance, then they will be dismissed from the program. Officially admitted students can start taking graduate courses. There is no monitoring after official acceptance. After this point, students must meet graduate expectations for academic progress and grade point average in their master’s level courses to remain in the dual or any other degree pathway. Students must complete the prerequisite courses in accounting, statistics, macroeconomics, and microeconomics with a C or better grade. Students must be aware of the total educational credits requirements a minimum of 150-cr. for the CPA 150/150E License. 

The following are the four dual listed/counted graduate courses and their equivalency in the BS/BPS in Accounting Practices

• MGMT 6020 Leadership & Executive Development, 3cr = UG MGMT 3060 Organizational Behavior
• MGMT 6025 Strategic Perspectives of Global Management, 3cr = UG Business Elective
• MGMT 6075 International Financial Management, 3cr = UG FSMA 3010 Corporate Finance
• Any business graduate elective course fits the minimum accounting (33-cr.) educational credits requirements and the minimum business credit required (36-cr.) for the CPA. Students are advised to include a graduate business analytics course for the 150E CPA. APAN 6025 Applied Management Analytics.

Completing the MBA Program: Students must meet graduate expectations for academic progress and grade point average in their master’s level courses to remain in the combined degree pathway. Students must declare their MBA concentration at this time.

• Contact School of Graduate Studies: Dr. Betul Lus. General Inquiry: grad@sunyempire.edu
• Contact School of Business Undergraduate Studies: Dr. Nazik Roufaiel.

​3.  Undergraduate Enrollment in Graduate Courses 

Students may enroll in up to Nine graduate credits (three graduate courses) by pursuing Undergraduate Enrollment in Graduate Courses They pay undergraduate tuition fees for these graduate courses. This is a wonderful opportunity to save money and time by advancing to a graduate program. Students may complete the credits necessary to meet the 150-credit hour educational requirement, and its distribution, through graduate and/or undergraduate courses [BS/BPS]. Submit the online Undergraduate Enrollment in Graduate Courses Permission Form. For information on the NYS Public Accountancy requirements, go to New York State Education Department's Public Accountancy web page. 

Eligibility: An undergraduate student must be within thirty-two (32) credits of completing a bachelor’s degree and must have a concurred degree program.

• Contact School of Graduate Studies: Dr. Betul Lus. General Inquiry: grad@sunyempire.edu
• Contact School of Business Undergraduate Studies: Dr. Nazik Roufaiel.