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Accounting BS - Program Requirements

(HEGIS: 05.02 ACCOUNTING, CIP: 52.0301 Accounting)

Completing the Accounting BS Program

Academic Requirements

  • All undergraduate majors include at least 24 credits hours at the upper division (at least 300-level)
  • Students must successfully complete the seven prerequisite courses to be permitted to take the required courses for the major and meet the stated minimum admission requirements (minimum B grades in MGA 201 and MGA 202, 3.000 prerequisite GPA, 3.000 UB GPA, 3.000 overall GPA, and 60 earned credit hours). If a course is repeated, the School of Management will only look at the grade earned the second time, even if the grade is lower than the grade earned the first time. Students may not enroll in any major-related course (including prerequisites) for a third attempt.
  • C or better grades are required in MGA 301, MGA 311, MGA 302, and MGA 314 to continue to the 400 level accounting courses. 
  • After beginning the required courses for the major, students must maintain a minimum UB and Major GPA of 2.000 and successfully complete all degree requirements for degree conferral. Please be aware that admission to graduate programs will require a much higher GPA.

Academic Advice

A BS degree in accounting does not qualify students to sit for the CPA exam. Students interested in the CPA should visit the NYS CPA website to investigate MS programs that meet the 150 credit hour requirement. If you are an undergraduate accounting major and you wish to enhance your technical and professional skills through completion of an advanced degree in accounting or plan to pursue licensure as a certified public accountant (CPA), our Master of Science in Accounting is for you.

Students entering UB in a spring semester need to be aware of possible course sequence obstacles. It is important for students to meet with their academic advisors on a regular basis as well as take advantage of professional development opportunities offered through the School of Management Undergraduate and Graduate Programs Office, the Undergraduate Learning and Community Center, the Career Resource Center, and student clubs and organizations.

Transfer Credit Policy

Courses from other institutions that have been previously evaluated in comparison to UB courses are listed on UB's course articulation TAURUS website. For courses not listed, students can submit a new request to TAURUS. Courses at the upper division (300 and 400 level) must be taken from other four-year AACSB Accredited Institutions. 

Residency Requirement

Accounting majors are expected to complete all required accounting program courses at the University at Buffalo. The Accounting Department will consider a request to complete one required accounting course at another four-year AACSB International accredited institution. 

Additionally, students must complete a minimum of 24 credits of required courses (300 and 400 level) at UB. Please remember to consult with your academic advisor about any plans to take courses outside of UB.

Prerequisite Courses

ECO 181 Introduction to Macroeconomics
ECO 182 Introduction to Microeconomics
MGA 201 Introduction to Financial Accounting (minimum grade of B required)
MGA 202 Introduction to Management Accounting (minimum grade of B required)
MGQ 201 Introduction to Statistics for Analytics
MTH 131 Mathematical Analysis for Management
PSY 101 Introductory Psychology

Required Courses

MGG 150 Business and Society
MGA 301 Intermediate Financial Accounting I: Assets and Income Determination*
MGA 302 Intermediate Financial Accounting II: Equities*
MGA 311 Accounting Systems*
MGA 312 Cost Accounting*
MGA 402 Auditing**
MGA 403 Introduction to Federal Income Taxes**
MGA 404 Advanced Financial Accounting**
MGB 301 Organizational Behavior and Administration
MGE 302 Applied Economics
MGF 301 Corporation Finance
MGG 215 Career Connections I
MGG 303 Communication Literacy for Business
MGG 315 Career Connections II
MGM 301 Principles of Marketing
MGO 302 Production and Operations Management
MGO 403 Fundamentals of Strategic Management
MGQ 301 Statistical Decisions in Management
MGS 351 Introduction to Management Information Systems
MGT 403 Business Law I
Finance elective (3 credits) from the following list:

  • MGF 401 Financial Institutions
  • MGF 402 Investment Management
  • MGF 403 International Financial Management
  • MGF 405 Advanced Corporate Finance
  • MGF 407 Financial Derivatives and Their Markets
  • MGF 420 Special Topics in Finance
  • MGF 439 Security Trading and Exchange Design

*MGA 301, MGA 302, MGA 311, and MGA 312 must be completed with grades of C or better to continue in the accounting program. No repeating is allowed.
** No more than two 400-level accounting courses can be taken in the same semester.

Total Credit Hours Required

Total credit hours for the Accounting BS degree
Credits Required for Major (Undergraduate)85
Additional Credits Required for UB Curriculum36
Total Credits Required for Degree121

Students should consult with an academic advisor to determine how any transfer or exam credit might be utilized in meeting general education, prerequisite, or major requirements.

See Baccalaureate Degree Requirements for general education and remaining university requirements.

Total Credit Hours Required represents the minimum credits needed to complete this program, and may vary based on a number of circumstances. This chart should not be used for financial aid purposes.

Published: May 13, 2022 13:52:44