Peru State College
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Accounting

 

The Accounting option prepares students for high-demand careers in financial reporting and management. Initial coursework is designed to prepare students as entry level accountants in a wide variety of organizations. 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 2012. Students must also complete the General Studies Program and other requirements.

 

Business Core

   

 

Hrs

BUS

214

Introduction to Business Quantitative Methods

3

BUS

231

Principles of Financial Accounting

3

BUS

232

Principles of Managerial Accounting

3

BUS

251

Legal Environment and Contract Law

3

BUS

328

Principles of Marketing

3

BUS

335

Production/Operations Management

3

BUS

339

Business Finance

3

BUS

373

Organizational Behavior

3

BUS

480

International Business

3

BUS

495

Business Policy (Senior Competency Course)

3

CMIS

300

Information Systems Management

3
Total for Business Core Courses 33

 

Note: Required Program Prerequisites

CMIS

101

Information Systems Concepts and Applications

3

BUS

201

Organizational Communications

3

MATH

112

College Algebra

3
STAT 210 Statistics  

3

ECON  221 Principles of Microeconomics 

3

ECON  222 Principles of Macroeconomics 

3

 

Requirements for General Accounting/CMA Focus

BUS

337 Intermediate Accounting I

3

BUS

338 Intermediate Accounting II

3

BUS

341 Federal Income Taxes- Individual

3

BUS

342 Acct Info Systems Analysis & Design

3

BUS

371 Cost/Managerial Accounting

3

BUS

450 Advanced Accounting

3

BUS

451 Governmental & Not-for-Profit Acct

3

BUS

470 Auditing 3

Total for General Accounting/ CMA Focus

57

 

Requirements for General Accounting/CPA Focus

BUS 252 Commercial Law 3

BUS

353 Organizational Ethics

3

BUS

372 Advanced Cost/Managerial Accounting

3

BUS

420 Federal Income Taxes - Corporate, Partnerships, & Fiduciary

3

BUS

471 Advanced Auditing

3

Total for additional requirements for Public Accounting/CMA Focus

72

 

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.