School of Professional Studies - Accounting

Accounting

The Accounting option prepares students for high-demand careers in financial reporting and management. Initial coursework is designed to prepare students for positions in private industry and the Certified Management Accountant (CMA) examination. Those students desiring to take the Certified Public Accountant (CPA) examination will need to complete the additional Requirements for the Public Accounting/CPA Focus.

Please note: The following requirements are effective beginning Fall 2010. Students must also complete the General Studies Program and other requirements.

Business Core
			Hrs
Bus	231	Principles of Financial Accounting	3
Bus	232	Principles of Managerial Accounting	3
Bus	251	Legal Environment and Contract Law	3
Bus	301	Organizational Communications	3
Bus	328	Principles of Marketing	3
Bus	335	Production/Operations Management	3
Bus	339	Business Finance	3
Bus	373	Organizational Behavior	3
Bus	495	Business Policy (Senior Competency Course)	3
Econ	221	Principles of Microeconomics	3
Econ	222	Principles of Macroeconomics	3
Total for Business Core Courses			33
Note: Required Program Prerequisites
CMIS	101	Information Systems Concepts and Applications	3
Math	120	Finite Mathematics	3
Math	340	Statistics	3
Requirements for General Accounting/CMA Focus
Bus	252	Commercial Law	3
Bus	337	Intermediate Accounting I	3
Bus	338	Intermediate Accounting II	3
Bus	342	Accounting Information Systems Analysis and Design	3
Bus	371	Cost/Managerial Accounting	3
Bus	372	Advanced Cost/Managerial Accounting	3
Bus	450	Advanced Accounting	3
Bus	470	Auditing	3
Total for General Accounting/ CMA Focus			57
Requirements for General Accounting/CMA Focus
Bus	341	Federal Income Taxes - Individual	3
Bus	353	Organizational Ethics	3
Bus	420	Federal Income Taxes - Corporate, Partnerships, and Fiduciary	3
Bus	451	Governmental and Not-for-Profit Accounting	3
Total for additional requirements for Public Accounting/CPA Focus			69

Students who opt for the CPA Focus are required to take a total of 60 hours of credit in general education excluding PE but including the current General Studies Program. Credit hours beyond those required by the basic Peru State College General Studies Program can be from any area of general studies and are not specifically designated classes (i.e., any English or Math class). The CPA Focus degree requirement is 150 hours. This is the State of Nebraska requirement effective January 1, 1998 and is the requirement for membership in the American Institute of Certified Public Accountants (AICPA) effective January 1, 2001.