Accounting
ACCOUNTING – Suggested Course Sequence
First Year:
ACC 201
ACC 202
ECO 150
MTH 131 or BA 160
Sophomore:
ACC 305
ACC 306
ECO 220
BA 225
ACC 2-credit courses
Junior:
ACC 300
ACC 310
ACC 320
BA 310
ACC 2-credit courses
Senior:
ACC 410
ACC 601
BA 370
ACC 2-credit courses
Professional Certifications in Accounting
Pennsylvania’s State Board of Accountancy follows the national educational standard for granting a CPA license by requiring 150 semester hours of undergraduate or graduate level courses. At least 36 hours must be in accounting and accounting related subjects such as auditing, tax, finance, and business law. Westminster accounting majors planning to become licensed CPAs can achieve 150 hours in four years by working closely with their accounting advisor beginning in their freshman year.
Accounting Minor Course Requirements
Accounting Courses:
ACC 201
Principles of Accounting I
F
ACC 202
Principles of Accounting II
S
ACC 201
ACC 305
Intermediate Accounting I
F
ACC 202
ACC 306
Intermediate Accounting II
S
ACC 305
Eight Semester Hours of THE FOLLOWING 4 SH AND 2 SH COURSES:
4 SH Courses:
ACC 300
Cost Accounting
F
ACC 202, MTH 131
ACC 310
Federal Income Taxation
F
ACC 202
ACC 320
Corporation & Partnership Taxation
S
ACC 310 or School Consent
ACC 410
Auditing
F
ACC 306
ACC 601
Preparing for the Profession (Capstone)
S
ACC 410 or School Consent
2 SH Courses:
ACC 331
Accounting Information Systems
SO
ACC 202
ACC 332
Forensic Accounting
FE
ACC 202 & JR/SR
ACC 341
Governmental Accounting
FO
ACC 202
ACC 342
Not-for-Profit Accounting
SE
ACC 202
ACC 351
Accounting Theory
S
ACC 306
ACC 352
Advanced Accounting
S
ACC 351
Total Credits (24)
Accounting - Major Course Requirements
Accounting Courses:
ACC 201
Principles of Accounting I
F
ACC 202
Principles of Accounting II
S
ACC 201
ACC 300
Cost Accounting
F
ACC 202
ACC 305
Intermediate Accounting I
F
ACC 202
ACC 306
Intermediate Accounting II
S
ACC 305
ACC 310
Federal Income Taxation
F
ACC 202
ACC 320
Corporation & Partnership Taxation
S
ACC 310 or School Consent
ACC 410
Auditing
F
ACC 306
ACC 601
Preparing for the Profession (Capstone)
S
ACC 410 or School Consent
Business Courses:
BA 225
Management Information Systems
F & S
ACC 201 or BA 140 or ECO 150
BA 310
Organizations and Management
F & S
ECO 150 & JR/SR
BA 370
Business Law
F & S
SOPH
Economics Courses:
ECO 150
Economic Reasoning
F & S
ECO 220
Statistics
F & S
BA 160
Other Supporting Courses:
BA 160 or MTH 131
Personal Financial Decisions or Applied Calculus
Two of the Following Six 2-SH Courses
ACC 331
Accounting Information Systems
SO
ACC 202
ACC 332
Forensic Accounting
FE
ACC 202 & ≥ 46 credits
ACC 341
Governmental Accounting
FO
ACC 202
ACC 342
Not-for-Profit Accounting
SE
ACC 202
ACC 351
Accounting Theory
S
ACC 306
ACC 352
Advanced Accounting
S
ACC 351
Total Credits (64)
First Year Program
INQ 111
Intro to Liberal Arts
WRI 111
Writing
SPE 111
Intro to Public Communications
WST 101 (1 SH)
Westminster 101
IPs(enter specific courses below)
FL:
Foreign Language thru 201
HC:
Humanity and Culture
QR:
Quantitative Reasoning
RP:
Religious and Philosophical Thought
SD:
Scientific Discovery
ST:
Social Thought and Tradition
VP:
Visual and Performing Arts
Cluster (enter course pair below)
CL 1:
CL 2:
Total All Credits (125)