2019-20 University Bulletin 
    Feb 23, 2024  
2019-20 University Bulletin [ARCHIVED CATALOG]

Accounting, B.B.A.

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NY State Program Code: 04090
HEGIS Code: 0502.00
CIP Code: 52.0301

123 credits including 86 credits required in the major

Though the recording of business and financial transactions is as old as civilization, the modern profession of accounting is one of constant change—in theories, regulations, and practices. Students acquire both the technical accounting knowledge and the analytical and managerial capabilities needed to apply that knowledge to complex business issues. Students are equipped to enter and perform with distinction in the public and private sectors.

The accounting profession is divided into two broad areas: financial and managerial accounting. Financial accounting involves the preparation and use of accounting information for external reporting. Managerial accounting relates to the preparation and use of accounting information to measure managerial performance and develop plans and controls within an organization.

Requirements for the Bachelor of Business Administration (B.B.A.) in Accounting

Required GPA: 2.3
Credits Required for Major: 86

Credits Required to Graduate: 123

Degree Requirements

The accounting major leads to the B.B.A. by successfully completing 123 credits of course work, consisting of 32 credits of General Education requirements , 26 credits of liberal arts requirements (10 credits of which count towards the 32 credits of general education requirements), 9 credits of liberal arts electives, 6 credits of free electives, 33 credits of business core requirements, and 27 credits of upper-level accounting courses including 9 credits of accounting electives.

A total of 15 accounting credits only may be transferred from a two-year college. These 15 credits must be from basic, intermediate, and cost accounting courses. No credit for other accounting courses can be accepted toward fulfilling the degree requirements.

General Education Requirements

32 credits

Note that 10 credits of the liberal arts requirements will be used to meet the General Education requirements: ECA 111 (3 cr) and ECA 112 (3 cr) meet the Social Science distribution requirement and DSC 272 (4 cr) meets the Formal Science distribution requirement.

The General Education requirements that apply to all Adelphi undergraduates are described in detail here .

Liberal Arts Electives

9 credits

Free Electives

6 credits

Liberal Arts Requirements

26 credits

Accounting Requirements

27 credits


Select any three accounting courses from the following. Students who wish to sit for the CPA exam in NY State should take ACC 402, ACC 406, and BUS 251.

Semester Sequence

Degree: B.B.A.
Required GPA: 2.3
Credits Required for Major: 86
Credits Required to Graduate: 123

Course Credits Freshmen Sophomore Junior Senior
    Fall Spring Fall Spring Fall Spring Fall Spring
ACC (0201) 101 Principles of Accounting I 3              
BUS (0204) 162 Business and Society 3 ✓    or  ✓            
ECA (0203) 111 The Price System 3 or            
MGT (0210) 262 The Art, Science and Practice of Management 3 or            
ECA (0203) 112 The National Economy 3 or            
ACC (0201) 102 Principles of Accounting II 3              
BUS (0204) 250 Business Law I 3              
ACC (0201) 201 Intermediate Accounting I 3              
MTH (0144) 110 Pre-Calculus for Business and Life Sciences 3              
DSC (0207) 271 Information Technology and Applications 4     or        
ACC (0201) 202 Intermediate Accounting II 3              
BUS (0204) 267 Business Communications CW or CO 3     or        
DSC (0207) 272 Analytical and Statistical Modeling Q, FS 4       or      
ACC (0201) 203 Cost Accounting 3     or or      
ECA (0203) 251 Money & Banking 3     or      
FIN (0209) 330 Managerial Finance 3         or    
MGT (0210) 366 Organizational Behavior 3         or    
SPE (0876) 110 Oral Communication in the Professional World CO
SPE (0876) 112 Public Speaking CO










ACC (0201) 303 Principles of Auditing 3         or    
MKT (0212) 280 Marketing 3       or or    
ACC (0201) 401 Federal Income Tax I 3         or  
ACC (0201) 403 Advanced Accounting 3             or
BUS (0204) 341 International Business 3         or  
DSC (0207) 373 Managment of Productions/Operations





Any three of the following (students planning to take the NY CPA exam should take the courses indicated by *):
ACC (0201) 402 Federal Income Tax II*
ACC (0201) 405 Auditing and Accounting Information Systems (Offered in Fall Only)
ACC (0201) 406 Government and Non-Profit Accounting* (Offered in Spring Only)
BUS (0204) 251 Business Law II*




















or     ✓







BUS (0204) 468 Business Policy and Strategy 3              
Students who wish to acquire the CPA license in New York State must complete at least 150 credit hours. To meet this requirement, a fifth year option is available that enables students to complete the M.B.A. in 12 months after finishing the B.B.A. in Accounting. Students who want to obtain the B.B.A./M.B.A. in five years should carefully plan their program with an adviser and should take DSC (0207) 478, Management Information Systems, as one of the Liberal Arts electives in their senior year. Please call 516-877-4670 for more information.


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