Requirements

The B.S. Program in Accounting
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The degree of bachelor of science (accounting) offered at Hunter College fulfills educational requirements for the CPA examination in New York State. Candidates pursuing licensure in New York State will need to complete 150 college credits including ACC 49000 – Accounting & Auditing Research . An appropriate masters degree, while not required, is another path to licensure. For information on the MS in Accounting at Hunter College, see the Hunter College Graduate Catalog.

All students contemplating a career in accounting should request an interview with the accounting program adviser during the lower freshman term. To assure completion of the BS (accounting) degree within four years, a full-time student should begin the accounting major sequence in the upper freshman term, if possible, and no later than the lower sophomore term, by registering for ACC 27100.

Hunter Core Requirement
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Note: Several courses leading to or within this major may fulfill parts of the Hunter Core Requirement (CUNY Common Core [CCC], Hunter Focus, Concurrent Requirements). When selecting courses, it may be to a student’s advantage to choose courses that count toward the Hunter Core Requirement and also advance the student on the path to the major. Details on the Hunter Core Requirement can be found here:

Hunter Core Requirement.
In the case of the accounting major, the courses that meet CCC are:
Course                                             CUNY Common Core
MATH 12500 (STEM)                        Math/Quantitative Reasoning
MATH 15000 (STEM)                        Math/Quantitative Reasoning
ECO 20000                                      Scientific World
ECO 20100                                      Individual and Society
Please note that no more than two courses from any one department will count for the CUNY Common Core.
Major
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The Department of Economics offers a major leading to the BS in accounting, requiring a minimum of 34 credits of accounting, 33 credits of other professional studies and an additional 7 credits of Allied required courses. Details are outlined below.

 

Grade Options
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Students enrolled in the BS (accounting) curriculum may not use CR/NC grades for the 34 accounting credits in the accounting major.

Progression in the Major
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Students who have not completed the prerequisites with a grade of C, CR or better will not be allowed to register for the course for which the prerequisites are required. ECO 22100 is required for the major and must be completed with a grade of C, CR or better to be accepted for credit toward fulfillment of the major.
Foundational Courses (0-7 credits)
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• MATH 10100 – Algebra for College Students (depending on results of Math placement exam) (3 credits)
• MATH 12500 (STEM) – Precalculus (depending on results of Math placement exam) (4 credits)
 Allied Required Courses (7 credits)

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• ECO 20100 – Principles of Macroeconomics
• MATH 15000 (STEM) – Calculus with Analytic Geometry I

Additional Information:
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Majors are advised to complete MATH 15000 (STEM) and ECO 22100 within their first 75 credits of college work. For students already at or beyond this point when they become majors, such courses should be taken within the first 12 credits following declaration of the major. The department may waive the major requirement of MATH 15000 and/or ECO 22100 upon satisfactory proof of course equivalency. Courses waived through substitution or examination do not provide course credit nor do they count toward the major.
Professional Studies (67 cr)
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Accounting (34 cr)
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• ACC 27100 – Accounting I
• ACC 27200 – Accounting II
• ACC 37100 – Intermediate Accounting I
• ACC 37200 – Intermediate Accounting II
• ACC 37300 – Federal Income Taxation
• ACC 37400 – Managerial Accounting (Cost Accounting)
• ACC 47100 – Advanced Accounting I
• ACC 47200 – Advanced Accounting II
• ACC 47300 – Business Taxes
• ACC 47500 – Auditing
• ACC 49000 – Accounting & Auditing Research
note: An overall average of at least “C+” (2.3 Grade Point Average) must be maintained in these 34 credits.

Students who receive a grade of “D” or lower in any of the eleven required Accounting courses in the Professional Studies Requirement will be allowed to repeat the course only once. In total, students may repeat no more than three Accounting courses for which they received a grade of “D” or lower. Students who exceed this allowed number of course repeats will be dismissed from the BS program in Accounting. The Academic Adviser for the BS program in Accounting may, under extraordinary circumstances, make exceptions to this rule.

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Business Law (6 cr)
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• ACC 28000 – Business Law I
• ACC 38000 – Business Law II

Statistics (3 cr)
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• ECO 22100 – Economic Statistics should be completed within the first 75 credits of college work.
(note: For students already at or beyond this point when they become majors, the course should be taken within the first 12 credits following declaration of the major).
Finance (6 cr)
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Select two of the following courses:
• ECO 21000 – Money and Banking
• ECO 36500 – Corporate Finance
• ECO 36600 – Security and Investment Analysis
• ACC 36700 – Analysis of Financial Statements
Business Core-Required (6 cr)
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• ECO 20000 – Principles of Microeconomics
• One course in computer science (note: ACC 47600 Computer Accounting Systems is strongly recommended).
Business elective (12 cr)
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Choose from the following:
• ECO 26000 – Business Organization and Management
• Any 300- or 400-level ACC or ECO course (ACC 48000 is strongly recommended)
Total Credits 74
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Total major credits required 67
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Required allied MATH 15000 7
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(Additional foundational courses 0 – 7 credits, depending on Math placement)