UNDERGRADUATE CATALOG - Mercy College

Schools of Business / 101
Major Concentration
PUBLIC ACCOUNTING
The stand-alone B.S. Public in Accounting Program is no longer a Certified Public
Accountant (CPA) licensure-qualifying program in New York State. The Combined
B.S./M.S. in Public Accounting is now the only CPA licensure-qualifying program.
(See Catalog description for details).
BACHELOR OF SCIENCE
General Liberal Arts and Sciences
General Education Requirements................................... 60 credits
ECON 122, 220 and 221, MATH 116 and 120 are prerequisites for the major
and must be used to fulfill general education requirements.
school of BUSINESS
Major Concentration
Accounting and Business..................................................57 credits
Open Electives.......................................................................3 credits
Total .................................................................................. 120 credits
Students Who Choose the Major Concentration in Public Accounting Must Complete:
FOUNDATION COURSES
ACCT 120 Introduction to Financial
Accounting
ACCT 121 Introduction to Management
Accounting
FINC 320 Principles of Business Finance
FINC 321 Managerial Finance
LAWS 120 Business Law I
LAWS 340 Business Law II
MGMT 225 Principles of Management
CONCENTRATION*
ACCT 240 Intermediate Accounting I
ACCT 241 Intermediate Accounting II
ACCT 250 Cost Accounting
ACCT 261 Computer Applications for
Accountants
ACCT 320 Governmental, Not-for-Profit and
Other Special Topics
ACCT 330 Advanced Accounting
ACCT 340 Introduction to Federal Income
Taxation
ACCT 341 Advanced Federal Income Taxation
ACCT 410 Accounting Information Systems
ACCT 420 Auditing
ACCT 430 Topics from Professional
Examinations in Accounting
Any one additional 3-credit Accounting (ACCT),
Business Law (LAWS), Finance (FINC), Management
(MGMT), International Business (INBU),
and/or Marketing (MKTG) courses.
* All of the College’s 15-credit residency requirement in the major concentration of Public Accounting must
be met with Accounting (ACCT) courses numbered 240 or higher, excluding ACCT 380 and ACCT 381.
The major concentration in Public Accounting meets the educational requirements for candidates
applying to take the Certified Management Accountant (CMA) Examination.