Baruch Collge

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
  • Peter Joos
  • Joseph Kerstein - (Claire and Eli Mason Scholar in Accounting)
  • Carol Marquarot
  • Steven Melnik
  • Igor Vaysman
  • Jianming Ye
  • Susan Young
Assistant Professors:
  • David Cenedella
  • Lale Guler
  • Ying Li
  • Christina Mashruwala
  • Shamin Mashruwala
  • Mehmet Ozbilgin
  • 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 or not-for-profits, accountants provide the key to effective operations and expansion.

In conducting its programs, 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 programs focus 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 programs are designed to prepare students to become leaders in business, not-for-profit organizations, and government.

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The Majors

BBA in Accountancy

The BBA in accountancy is offered by the Stan Ross Department
of Accountancy. The undergraduate accounting programs are 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. They prepare students for professional careers in accounting and the Public Accounting Track meets the current educational requirements for the state examination for a CPA certificate.* The programs also prepare students for financial and accounting positions in private industry, nonprofit organizations, and city, state, and federal governments. Baruch Accounting Programs separately accredited by AACSB International—The Association to Advance Collegiate Schools of Business.

In order to register for 4000-level accounting courses, students must achieve at least a 2.5 GPA in the 3000-level accounting courses at Baruch. (Note: A minimum of 8 credits of 3000- level accounting courses must be taken at Baruch College.)

Only accountancy courses completed at Baruch College count toward the determination of the GPA.

In fall, spring and 12-week summer sessions, 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.

*New York State regulations are changing for licensing as a CPA. After August 1, 2009, all CPA exam applicants must have completed 150 semester hours of approved course work. Students who plan to apply to take the CPA exam prior to August 1, 2009, may elect to follow either the current 120-hour program or the new 150-hour program. Because New York State no longer registers 120-hour programs, however, students who follow this curriculum must apply directly to the State to have their programs evaluated in order to take the licensing exam. Although no longer registered with the State, the public accounting track described above will satisfy the current 120-hour requirements; the internal auditing track does not do so. Students in either track, public accounting or internal auditing, however, may fulfill the course requirements for the 150-hour program by pursuing Baruch’s MS in Accounting or MS in Taxation. For information about Baruch’s 150-hour programs, see “BBA/MS and BA/MS Programs Satisfying the 150-credit CPA Requirement”.

The following courses are required for the BBA in accountancy: (Students have the option of following the Public Accounting track or Internal Auditing track.)

Accounting Base

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


Required Courses

ACC 3000 Financial Accounting I 4 credits
ACC 3100 Financial Accounting II 4 credits
ACC 3200 Cost Accounting 4 credits
     
  Public Accounting Track  
ACC 4100 Financial Accounting III 4 credits
ACC 4300 Federal Income Taxation 4 credits
ACC 5400 Principles of Auditing 4 credits
     
  Internal Auditing Track  
ACC 4300 Federal Income Taxation 4 credits
ACC 4360 Internal Auditing I 4 credits
ACC 4361 Internal Auditing II 4 credits

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Additional Requirements

  Public Accounting Track  
LAW 3102 The Law of Business Organizations 3 credits
OPR 3300 Quantitative Methods for Accounting 3 credits
An advanced finance elective 3 credits
     
  Internal Auditing Track  
LAW 3102 The Law of Business Organizations 3 credits
OPR 3300 Quantative Methods for Accounting 3 credits
CIS 4350 Computer Control and Auditing 3 credits
ACC 5100 Internship (optional) 1 credit


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BBA/MS and BA/MS Programs Satisfying the 150-Credit CPA Requirement

The Stan Ross Department of Accountancy has received approval from the State Education Department to offer programs satisfying the newly enacted 150-hour requirement for licensing as a Certified Public Accountant (CPA).

The department offers a number of approved options to
satisfy this requirement. These include:

  • a Bachelor of Business Administration (BBA) in accountancy and a Master of Science (MS) in 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, visit the 5 Year Programs Bachelor's/Master's in Accounting Web site.

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