UNDERGRADUATE CATALOG - Mercy College

Schools of Business / 97
Major Concentration
GENERAL ACCOUNTING
with Specialization: Financial Accounting
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
General Accounting............................................................42 credits
Open Electives.....................................................................18 credits
Total................................................................................... 120 credits
Students Who Choose the Major Concentration in General Accounting with a
Specialization in Financial Accounting Must Complete:
FOUNDATION COURSES
ACCT 120 Introduction to Financial
Accounting
ACCT 121 Introduction to Management
Accounting
FINC 320 Principles of Business Finance
LAWS 120 Business Law I
MGMT 225 Principles of Management
MKTG 220 Principles of Marketing
CONCENTRATION
ACCT 240 Intermediate Accounting I
ACCT 241 Intermediate Accounting II
Any TWO additional 3 credit Accounting
(ACCT) courses except ACCT 380 or ACCT
381, Cooperative Education in
Accounting I or II.
Any one additional 3-credit Accounting
(ACCT), Business Law (LAWS), Finance
(FINC), Management (MGMT),
International Business (INBU), and/or
Marketing (MKTG) courses.*
SPECIALIZATION
ACCT 320 Governmental, Not-for-Profit
and Other Special Topics
ACCT 330 Advanced Accounting
and ONE of the following courses:
FINC 321 Managerial Finance
FINC 345 Financial Statement Analysis
FINC 442 Investment Management
* All of the College’s 15 credit residency requirement in the major concentration of General Accounting
with a Specialization in Financial Accounting must be met with Accounting (ACCT) courses numbered
240 or higher, excluding ACCT 380 and ACCT 381.
The major concentration in General Accounting with a Specialization in Financial Accounting
meets the educational requirements for candidates applying to take the Certified Management
Accountant (CMA) Examination.
The major concentration in General Accounting with a Specialization in Financial Accounting
does not meet the educational requirements for candidates applying to take the Certified
Public Accountant (CPA) Examination.