Baruch College

Undergraduate Bulletin - Academic Programs and Courses

Stan Ross Department of Accountancy

Faculty

Chair:  Masako Darrough

Professors:
  • Douglas R. Carmichael (Wollman Distinguished Professor)
  • Masako Darrough
  • Harry Z. Davis
  • John Elliott (Irwin and Arlene Ettinger Professor of Accountancy)
  • Aloke Ghosh
  • Hyman Gorenberg
  • Steven B. Lilien (Irving Weinstein Professor of Accountancy)
  • Steven Lustgarten
  • Marilyn Neimark
  • Hugo Nurnberg
  • William Ruland
  • Bharat Sarath
  • Anthony Tinker
  • Joseph Weintrop (Stan Ross Professor of Accountancy)
Associate Professors:
  • Donal Byard
  • Paquita Davis Friday
  • Joseph Kerstein
  • Carol Marquarot
  • Steven Melnik
  • Mehmet Ozbilgin
  • Igor Vaysman
  • Jianming Ye
  • Susan Young
Assistant Professors:
  • David Cenedella
  • Lale Guler
  • Ying Li
  • Christina Mashruwala
  • Shamin Mashruwala
  • John Shon
  • Christine Tan
Lecturers:
  • Julius Cherny
Distinguished Lecturer
  • Norman Strauss

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Field Description

The profession of accountancy has an enormous impact on people’s livelihoods and retirement benefits and the nation’s business and economic climate. Indeed, accounting is the base upon which the critical business skills of finance,management, marketing, and communications rely.Whether they work for public accounting firms, not-for-profits, or governmental agencies, accountants provide the key to effective operations and expansion.

In conducting its program, the Stan Ross Department of Accountancy provides undergraduate students with both the technical tools and the general background necessary for successful careers in accounting, as well as providing accounting knowledge to students with majors in areas other than accounting. The department’s accounting program focuses
on the development, measurement, analysis, validation, and communication of financial and other information. Much of the emphasis is directed to enhancing the students’ ability to understand the environment and to alert students to the broad implications of accounting principles, procedures, and accounting decisions. Baruch’s accounting program is designed to prepare students to become leaders in business, not-for-profit organizations, and government.

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The Major

BBA in Accountancy

The BBA in accountancy is offered by the Stan Ross Department of Accountancy. The undergraduate accounting program is intended to provide students with a general liberal arts and sciences background as well as a foundation in general business practices and an understanding of accounting concepts and theory.

Accounting majors select one of the following tracks: The public accounting/CPA track is available only to students who graduate before August 1, 2009.* The financial reporting track provides the broadest general accounting background and is available to students graduating after August 1, 2009. The internal auditing track prepares students for
careers in internal auditing and risk assessment. Courses specifically required for each track are among the last few taken for the accounting major. See next page for a complete list of these major course requirements.

The accounting major is separately accredited by AACSB International—The Association to Advance Collegiate School of Business.
In order to register for 4000-level accounting courses, students must achieve a minimum overall GPA of 2.5 in all 3000-level accounting courses at Baruch. (Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College.)

Students will not be allowed to enroll in more than two accounting courses per semester, with the following exception: graduating seniors who have at least an overall 3.2 GPA and a 3.2 GPA in the accounting major will be permitted to take Accounting 4100, 4300, and 5400 concurrently.

*This program meets the New York State 120-credit-hour CPA requirements for students who graduate from this program and apply to take the exam before August 1, 2009. See “Meeting New York State CPA Requirements” on the following page for information about Baruch programs that meet the new 150-credit-hour requirements and qualify students to sit for the New York State CPA examination after August 1, 2009.

The following courses are required for the BBA in accountancy:

Accounting Base                                6 credits

ACC 2101 Principles of Accounting 3 credits
ACC 3202 Accounting Information Systems 3 credits


Required Courses                            24 credits

ACC 3000 Financial Accounting I 4 credits
ACC 3100 Financial Accounting II 4 credits
ACC 3200 Cost Accounting 4 credits
TAX 3300 Federal Income Taxation 4 credits

And any two courses from the following:    
 
ACC 4100 Financial Accounting III 4 credits
ACC 4360 Internal Audit: Enterprise Risk Management 4 credits
ACC 4361 Internal Audit: Application and Practice 4 credits
ACC 5400 Auditing (Honors) 4 credits
ACC 4306

Financial Statement Analysis & Valuation I

4 credits
TAX 4309H Federal Income Taxes: Entities (Honors) 4 credits

Suggested Electives for Accountancy Majors:
 
CIS 4350 Computer Control and Audit 3 credits
LAW 3102 The Law of Business Organizations 3 credits
LAW 3115 Securities Law and Business Crime 3 credits
OPR 3300 Quantitative Methods for Accounting 3 credits
An advanced statistics course  
An Advanced Finance Elective - e.g.
  • FIN 3610    Corporate Finance     or
  • FIN 3710    Investment Analysis
3 credits

*After August 1, 2009, the department will be offering a financial reporting track in lieu of the public accounting/CPA track. For details, consult Baruch’s Zicklin School website: http://zicklin.baruch.cuny .edu/programs/undergrad/degrees/accountancy


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Meeting New York State CPA Requirements:
Bachelor’s/Master’s Programs in Accounting

Students who apply to take the New York State CPA exam after August 1, 2009 must have completed a minimum of 150 credit-hours of college or university course work to qualify. Baruch’s bachelor’s and master’s programs in accounting are registered with the New York State Education Department as meeting the new requirements. The programs involve completing a Baruch undergraduate degree in any major, then qualifying to enroll in a Master of Science (MS) program to complete the CPA requirements. Specific program options are:

  • a Bachelor of Business Administration (BBA) in accountancy and a Master of Science (MS) in accountancy or taxation
  • a Bachelor of Business Administration (BBA) in a business discipline other than accountancy and a Master of Science (MS) in accountancy
  • a Bachelor of Arts (BA) from the Weissman School of Arts and Sciences (in such majors as English, philosophy, political science, or an interdisciplinary program in languages and international business) and a Master of Science (MS) in accountancy

To learn more about these programs and how to apply, refer to the section on undergraduate academic programs in accounting on Baruch’s Zicklin School website: http://zicklin.baruch.cuny.edu/programs/undergrad/degrees/accountancy

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