Accounting Program

Major Requirements:

In order to declare and remain an accounting major in good standing, a student must achieve and maintain a cumulative grade point average of at least 2.000 in courses applicable to the major. Major requirements must be taken at Muhlenberg unless prior written permission is obtained from the department chair or accounting coordinator. Students majoring in accounting cannot take accounting, business, economics, or finance courses on a pass/fail basis. Because of the many special options and programs available to accounting majors, all students should carefully plan their programs in consultation with their faculty advisor to make sure that they meet graduation requirements and, if applicable, state CPA licensing or graduate program requirements.

A major in accounting must complete 12 courses as outlined below:

Required Courses:
ECN 101 Principles of Macroeconomics
ECN 102 Principles of Microeconomics
ACT 101 Financial Accounting
ACT 201 Accounting Information Systems
ACT 224 Cost/Managerial Accounting
ACT 320 Intermediate Accounting I
ACT 322 or 323 Intermediate Accounting II
Accounting / 71
ACT 326 Concepts of Federal Taxation
ACT 490 CUE: Auditing & Assurance Services
MTH 119 Statistical Analysis OR
MTH 331 Mathematical Statistics I AND MTH 332 Mathematical Statistics II

Elective Courses (choose two):
ACT 330 Advanced Accounting
ACT 334 Fraud Examination
BUS 225 Business Law I
BUS 226 Business Law II
BUS 236 Management
BUS 239 Marketing
ECN 332 or 333 Public Finance
FIN 237 Corporation Finance
FIN 330 Monetary Economics
FIN 490 CUE: Advanced Topics in Financial Management

Although there are no prescribed combinations of electives, students should choose electives only after close consultation with their faculty advisor. Electives can and should be enrolled with some specific objective in mind. Certain graduate programs and career paths may require that the student take more than the 12 courses specified above to be adequately prepared to enter the program or profession. Internship opportunities are also available to accounting majors although they do not count toward the major requirements.