The bachelor of science degree in accounting prepares the student to work in the fields of public accounting, private corporate accounting, financial accounting, or governmental or institutional accounting. The program is accredited by the International Assembly of Collegiate Business Education (IACBE). Students wishing to major in accounting must have at least three years of high school mathematics.
Students who specialize in accounting must take MGT 304; LAW 303 and 304; ACC 211, 212, 311, 312, 321, 322, 401, 404, 417, 421 and 444; and two electives from ACC 389, 390, 403 WIP, 420; CSC 110 or 151; ECO 201, 202, 207 and 328; MGT 411. All accounting majors take ACC 444 (internship) for a minimum of 3 credit hours. A waiver of this requirement will be given only in exceptional circumstances as determined by the department chair. If a waiver is granted, the student must take another minimum 3-credit course stipulated by the department chairman in consultation with the student’s advisor.
A student must earn at least a C in each course required for the major. A minimum of 15 credits in accounting courses and at least half (30) of the credits in the major must be earned at D’Youville. A student may repeat no more than three major courses in the total program.
Course Requirements for the Major:
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This is a foundation course dealing with accounting principles and procedures with
emphasis on the entire accounting cycle, special journals,control accounts and subsidiary
This course explores theory and applies accounting principles mastered in ACC 211
and accounting for general partnerships and corporations. It also deals with managerial
accounting, including accounting cycles, cost analysis, and budgeting
This course introduces students to computerized business and accounting applications,
word processing, databases, spreadsheets and presentation software. Students are given
thorough, hands-on familiarization with the personal computer and various business
and accounting applications on the computer.
This course provides accounting students with the opportunity to gain practical, hands-on
experience in their areas of specialization by working for businesses, nonprofit organizations
and government agencies.
The course deals with the relation of interpersonal communication to communications
strategies in organizations. Students analyze communication networks and the relationship
to group characteristics and productivity, leadership and conflict as they relate
to communication in the organization.
An analysis of the legal principles underlying law of contracts, sales, and torts
is the subject matter of this course. Case studies are utilized to help students understand
the business legal environment.
This course is an analysis of the legal principles underlying the law of negotiable
instruments, insurance and risk management, agency, partnerships, corporations, real
property and wills.
This course explores the price system, public and private sectors, national income
accounting, unemployment and inflation, fiscal policy, budget deficits and the public
debt, money and banking and the Federal Reserve and monetary policy. This course meets
the social sciences requirement in the core.
This course explores supply and demand and the elasticity of supply and demand. It
analyzes the degree and nature of competition in various market structures, the economic
benefits derived from and the problems presented by big business conglomerates and
multinationals and international trade and finance. The course meets the social sciences
requirement in the core.
This is a general course to acquaint students with the elements and procedures of
statistics. It includes the basic concept of statistical methods and analysis, and
functional use of descriptive and inferential statistical tools.
This course focuses on the legal, economic, historical, sociological, political and
philosophical concepts operative in multinational business.
Requirements for the accounting major:
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This is a detailed study of financial statement items and special corporation problems.
Problems emphasize analytical approaches to typical accounting situations and approved
methods for full disclosure of financial information.
This course explores applications of the current standards of theory and policy to
areas of earnings per share, income taxes, liabilities, investments, statement analysis
This course studies the various individual income tax laws with special emphasis on
current regulations. Students practice in the preparation of tax returns.
This course explores major cost systems in depth, including job, process and operations
costing systems, standard cost systems and flexible budgets, and the income effects
of alternative product costing methods. Special topics also covered include cost allocation
techniques; spoilage, waste and scrap treatment; and the role of cost accounting in
professional CPA and CMA exams.
This introduction to the theory, practice and ethics of independent auditors includes
discussion and application of the statements on auditing standards of the American
Institute of Certified Public Accountants.
This course is an advanced approach to accounting principles in the areas of partnership,
liquidations, government accounting, nonprofit accounting and consolidations.
This course deals with corporate financial statements and financial analysis of business
firms, tax considerations, inventory analysis, capital budgeting and investment, and
This course explores the monetary and banking theory. It covers the nature of money,
the functions of bank reserves, currency and banking history. The Federal Reserve
System and its interrelationships with the commercial banking systems as well as foreign
exchange transactions are explored.
Total Credits for Major: 63
Core Requirements & Electives: 57
Total Credits: 120
To be in good standing, students must do the following:
- Maintain semester/summer and cumulative averages of 2.5.
- Maintain a minimum grade of C in all 100- to 400-level courses required in the major and for all other courses required for the major.
- Students experiencing academic difficulties may be required to decelerate their progress until an acceptable level of general academic performance is achieved. Permission to decelerate in the program must be obtained from the chair of the department of business.
- Students can be placed on program probation twice. Any academic deficiency beyond the first program academic probation will result in dismissal from the program.
A student will be placed on program academic probation when there is failure to satisfy specific program academic standards or regulations. A student will be placed on academic probation for the two full-time terms (i.e., semesters and/or summers) which immediately follow the date of probation. All students on program academic probation must meet the academic standards for their classification (undergraduate/graduate). Failure to meet the academic standards during a probationary period will result in dismissal from the program.
Students placed on academic probation are not permitted to advance to subsequent terms of study until the academic deficiency which resulted in the probation status has been remedied. The student will remain on probation for two terms in which full-time coursework, or its equivalent, is satisfactorily completed.
Students may appeal the decision of dismissal from the accounting program to the chair of the department of business. The appeal is initiated with a letter from the student to the department chair that describes the extenuating circumstances that limited academic performance. The department chair then presents the appeal to the business faculty for consideration. If the appeal is accepted, the student will remain on program academic probation for two full-time terms and must satisfy the criteria of probation.
Students enrolled in the D’Youville College business programs are expected to demonstrate high standards of personal behavior and professional conduct in the academic and fieldwork assignments. Academic dishonesty of any form will not be tolerated by the program faculty. College policy regarding academic dishonesty will be followed with the recommendation that the offender be dismissed from the business program.
Admission requirements for applicants entering as freshmen are as follows:
- Combined SAT scores of at least 1,080 (math and verbal) or 21 ACT
- A high school average of at least 85 percent
- High school rank in the upper half of class
Students must also demonstrate successful completion of two years of mathematics. One year of foreign language is recommended, but not mandatory. Although D’Youville does not mandate that letters of recommendation or a letter of intent to study a specific discipline be included with the application, students applying to the international business combined B.S./ M.S. program are strongly advised to include these documents with their application.
The admission requirement for transfer students is a minimum G.P.A. of 2.5. Transfer students are also strongly advised to include letters of recommendation and a letter of intent with their application. Students with a G.P.A. of lower than 2.5 may be considered for conditional acceptance on an individual basis. Conditionally accepted students can matriculate after completing four undergraduate or graduate courses, as appropriate, with a grade of B or better.
Accounting Articulation Agreements
D’Youville has formed articulation agreements allowing transfer students from the following institutions and programs to enter the accounting program at the second- or third-year level:
Seneca College, Ontario, Canada:
Accounting and Finance
Erie Community College, New York:
Bryant & Stratton, New York:
Trocaire College, New York:
Agreement details and other information for transfer students are available in the department of business.
D’Youville College, under the auspices of the department of business, offers bachelor degrees in accounting and business management. An accelerated program, the advance program in business management, is also offered to working adults. In addition, the department offers a combined five-year bachelor’s/master’s degree in international business.
The bachelor’s/master’s degree in international business combines specialized training in international business with a strong foundation in a foreign language, research, communication, ethics and interpersonal skills. Rapid changes in the global economy and the explosive growth in international trade and investment make it necessary that managers be trained in the following:
- Understanding for business practices,
- Managing cultural differences, and
- Communicating in foreign languages.
Top executives of international business confirm the need for managers with international business training, especially at the master’s level. Graduates of this program will be able to pursue worldwide employment with the following:
- Multinational companies,
- International financial institution,
- Government agencies,
- Management consulting firms,
- Trading or transportation companies, and
- Colleges and universities.
The bachelor of science degree in business management provides students with knowledge of the various phases of management. The program creates a total experience in which students develop abilities, knowledge and attitudes which will help them perform as competent and responsible business managers. The curriculum prepares the student by emphasizing a firm basis of liberal arts and a common body of knowledge about management responsibilities.
The bachelor of science degree in accounting prepares the student to work in the fields of public accounting, private corporate accounting and financial management. The student who selects accounting as the field of concentration is trained in advanced principles in various systems, in cost analysis and in auditing and tax procedures. The program qualifies the student to sit for the Certified Public Accountancy examination in the majority of states, including New York.
The business department also offers an advanced master’s program in international business and a master's degree in business administration (MBA). Those interested can refer to the graduate catalog for additional information.