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B.S. Accounting Degree Requirements – 2026-27

For students beginning their studies in summer 2026, fall 2026, and spring 2027

PLEASE NOTE: Important scheduling information for students pursuing the

Smeal College of Business Residency Policy

Pursuant to accreditation standards of the Association to Advance Collegiate Schools of Business (AACSB), the Smeal College of Business requires that all upper-division courses within the sponsoring department must be completed in residence at University Park under the instruction of Smeal College faculty. Students in the Accounting (ACCTG_BS) major complete the following prescribed and additional 300-level and 400-level courses in residence with Smeal College faculty.

Department Notes

Public Accounting: Students interested in public accounting should take ACCTG 406 and ACCTG 473 for the Additional Accounting Courses requirement and BLAW 444 in the Business Breadth or electives area. These courses assist in preparation for the CPA (Certified Public Accountant) examination.

Corporate Accounting: Students interested in corporate accounting should choose among ACCTG 406, ACCTG 432 and ACCTG 481 for the 'Additional Accounting Courses' requirement.

  1. Writing and Speaking (GWS) – Complete 3 credits in each category with grades of C or better (9 credits)

    1. Composition – ENGL 15 (3), ENGL 30 (3), ESL 15 (3), ENGL 137H (3), or CAS 137H (3)

    2. Effective Writing – ENGL 202D (3)

    3. Three Additional Credits of GWS (3)

  2. Quantification (GQ) — Complete the following two categories with grades of C or better

    1. Calculus – MATH 140 (4)

    2. Statistics – SCM 200 (4) or STAT 200 (4)

  3. Integrative Studies — Complete 6 credits with an Inter-Domain (N) attribute

    1. Courses with a course number suffix (attribute) of "N" satisfy this requirement.

  4. Natural Sciences (GN) — Complete 6 GN credits with at least 3 credits that are not Inter-Domain (N).

    1. Complete 3 credits of GN that is not Inter-Domain (N)

    2. Complete 3 GN credits (3)

  5. Arts (GA) — Complete 3 GA credits that are not Inter-Domain (N)

  6. Humanities (GH) – Complete 3 GH credits that are not Inter-Domain (N)

  7. Social and Behavioral Sciences (GS) - Complete the following (3 credits)

    1. ECON 102 – Introductory Microeconomic Analysis and Policy (3)

  8. Health and Wellness (GHW) — Complete 3 GHW credits that are not Inter-Domain (N)

  9. General Education — Exploration

    1. Complete 3 credits from GN, GA, GH, GS, Inter-Domain (N), or World Language (15th credit or higher)

    2. Complete 3 credits from GN, GA, GH, GS, or Inter-Domain (N)

Additional University Requirements

  • First-Year Seminar: Complete a first-year seminar course (1-3 credits) if required by the Penn State campus a student was admitted to.

  • United States Cultures (US): This requirement may be completed by designated courses that also complete other degree or General Education requirements.

  • International Cultures (IL): This requirement may be completed by designated courses that also complete other degree or General Education requirements.

  1. World Language – Demonstrate proficiency at the 12th credit level or higher (4-3 credits)

  2. ECON 104 – Introductory Macroeconomic Analysis and Policy (3 credits)

  3. Foundation Business Courses – Complete the following at Penn State with grades of C or better (13 credits)

    1. ACCTG 211 – Financial and Managerial Accounting for Decision Making (4) [Prerequisite: MATH 21 or higher or satisfactory score on the mathematics placement examination] or

      1. ACCTG 201 – Financial Accounting (3) [Prerequisite: MATH 21 or higher or satisfactory score on the mathematics placement examination] and ACCTG 202 - Managerial Accounting (3) [Prerequisite: ACCTG 201]

    2. MGMT 301 – Basic Management Concepts (3) [Prerequisite: (ENGL/ESL 15 or ENGL 30 or ENGL/CAS 137H), (ECON 102 or 104), and MATH 21 or higher or satisfactory score on the mathematics placement examination]

    3. MKTG 301 – Principles of Marketing (3) [Prerequisite: (ENGL/ESL 15 or ENGL 30 or ENGL/CAS 137H), (ECON 102 or 104), and MATH 21 or higher or satisfactory score on the mathematics placement examination]

    4. FIN 301 – Corporation Finance (3) [Prerequisite: (ENGL/ESL 15 or ENGL 30 or ENGL/CAS 137H), ACCTG 211 or (ACCTG 201 & ACCTG 202), (ECON 102 or 104), and (SCM 200 or STAT 200)]

  4. Core Business Courses — Complete the following prescribed courses (15 credits)

    1. SCM 301 — Supply Chain Management (3) [Prerequisite: ACCTG 211 or (ACCTG 201 & ACCTG 202), ECON 102, and (SCM 200 or STAT 200)]

    2. MIS 250 — Introduction to Problem Solving with Spreadsheet Analysis and Information Systems Management (3)

    3. BA 342 — Socially Responsible, Sustainable and Ethical Business Practice (3) [Prerequisite: MGMT 301/301W; Concurrent: FIN 301, MKTG 301/301W, and SCM 301]

    4. BLAW 341 — Business Law I: Introduction to Contracts, Liability Issues, and Intellectual Property (3) [Prerequisite: MGMT 301/301W; Concurrent: FIN 301,MKTG 301/301W, and SCM 301]

    5. BA 411 – Analyzing Business and Industry (3) [Prerequisites: ACCTG 211 or (ACCTG 201 & ACCTG 202), FIN 301, MGMT 301/301W, MKTG 301/301W, and SCM 301]

Complete the following prescribed courses (15 credits). A grade of C or better is required in ACCTG 471, ACCTG 472, and ACCTG 405.

  • ACCTG 471 – Intermediate Financial Accounting I (3) [Prerequisite: ACCTG 211 or (ACCTG 201 & ACCTG 202)]

  • ACCTG 472 – Intermediate Financial Accounting II (3) [Prerequisite: ACCTG 471]

  • ACCTG 404 – Managerial Accounting: Economic Perspective (3) [Prerequisite: ACCTG 211 (or ACCTG 201 & ACCTG 202), (SCM 200 or STAT 200), and ECON 102]

  • ACCTG 405 – Principles of Taxation I (3) [Prerequisite: ACCTG 211 (or ACCTG 201 & ACCTG 202) and FIN 301]

  • ACCTG 403W – Auditing (3) [Prerequisite: ACCTG 471]

Complete two courses from the following (6 credits):

  • ACCTG 406 – Principles of Taxation II (3) [Prerequisite: ACCTG 405]

  • ACCTG 432 – Accounting Information Systems (3) [Prerequisite: ACCTG 471 and (MIS 250)

  • ACCTG 473 – Advanced Financial Accounting (3) [Prerequisite: ACCTG 472]

  • ACCTG 481 – Financial Statement Analysis: Accounting Based Evaluation and Decision Making (3) [Prerequisite: ACCTG 472]

  • ACCTG 483 – Forensic Accounting (3) [Prerequisite: ACCTG 472 and ACCTG 403W]

Complete six credits from the business breadth course list below. At least 3 credits must be at the 400-level.

  • BA (MKTG) 442 – Sustainable Behavior of Consumers, Firms, and Societies (3) [Prerequisite: BA 342]

  • BA 441 – Strategies for Enterprise Sustainability (3) [Prerequisite: BA 342]

  • BLAW (RM) 424 – Real Estate Law (3) [Prerequisite: BLAW 341]

  • BLAW 441 – Agency, Employment and Business Structure (3) [Prerequisites: BLAW 341 and FIN 301]

  • BLAW 444 – Advanced UCC and Commercial Transactions (3) [Prerequisites: BLAW 341, ACCTG 211 (or ACCTG 201 & ACCTG 202), and FIN 301]

  • BLAW 445 – Advanced Intellectual Property and Competition Law (3) [Prerequisite: BLAW 441]

  • BLAW 446 – Employment Law (3) [Prerequisite: BLAW 441]

  • BLAW 447 – Entertainment Law (3) [Prerequisite: BLAW 341]

  • BLAW 499 – Foreign Studies in Business Law (3)

  • ECON – Select three credits of 300/400 level Economics (3)

  • ECON – Select three credits of 400 level Economics (3)

  • FIN 305 – Financial Management of the Business Enterprise (3) [Prerequisite: FIN 301]

  • FIN 406 – Security Analysis and Portfolio Management (3) [Prerequisite: FIN 301]

  • FIN 408 – Financial Markets and Institutions (3) [Prerequisite: FIN 301]

  • IB 303 – International Business Operations (IL) (3) [Prerequisite: 5th semester standing or higher]

  • IB 403 – International Business and National Policies (3) [Prerequisites: ACCTG 211 (or ACCTG 201 & ACCTG 202) and FIN 301]

  • IB 404 – Contemporary Issues in International Business (3) [Prerequisites: ACCTG 211 (or ACCTG 201 & ACCTG 202) and FIN 301]

  • IB 450 – Business Environment of Europe (3) [Prerequisite: ACCTG 211 (or ACCTG 201 & ACCTG 202) and FIN 301]

  • IB 460 – International Business in Emerging Nations (3) [Prerequisites: ACCTG 211 (or ACCTG 201 & ACCTG 202) and FIN 301; Concurrent: IB 303]

  • IB 470 – International Development in an African Context (3) [Prerequisite: 5th semester standing or higher]

  • IB 497 – Special Topics in International Business (3) [Prerequisite: 4th semester standing or higher]

  • MGMT 320 – Establishing Workforce Diversity and Inclusion (3)

  • MGMT 326 – Organizational Behavior and Design (3) [Prerequisite: MGMT 301]

  • MGMT 410 – Project Management (3) [Prerequisite: MGMT 301 and SCM 301]

  • MGMT 420 – Negotiation and Conflict Management (3) [Prerequisite: MGMT 301 or BA 304]

  • MGMT 425 – New Venture Creation (3) [Prerequisite: (ECON 102 or ECON 104 or MGMT 215) and (CAS 100 or CAS/ENGL 138T)]

  • MGMT 445 – Managing a Diverse Workforce (3) (US) [Prerequisite: MGMT 301]

  • MGMT 453 – Creativity and Innovation (3) [Prerequisite: MGMT 301]

  • MGMT 481 - Global Strategic Management (3) [Prerequisite: MGMT 326]

  • MIS 301 – Business Analytics (3) [Prerequisite: SCM 200 or STAT 200; Concurrent: (MATH 110 or MATH 140) and (MIS 204 or MIS 250)]

  • MIS 431 – Business Data Management (3) [Prerequisite: MIS 301; Concurrent SCM 301]

  • MIS 437 – Programming Skills for Business (3) [Prerequisite: MIS 250 or MIS 301]

  • MIS 441 – Business Intelligence for Decision Making (3) [Prerequisite: MIS 431]

  • MIS 446 – Information Technology and Business Strategy (3) [Prerequisite: MIS 301]

  • MKTG 330 – Consumer Behavior (3) [Prerequisite: MKTG 301]

  • MKTG 422 – Advertising and Sales Promotion Management (3) [Prerequisite: MKTG 330 or MKTG 342]

  • MKTG (BA) 442 – Sustainable Behavior of Consumers, Firms, and Societies (3) [Prerequisite: BA 342]

  • MKTG 445 – Global Marketing (GI, IL) (3) [Prerequisite: MKTG 301]

  • RM 302 – Risk and Insurance (3) [Prerequisite: 4th semester standing or higher]

  • RM 303 – Real Estate Fundamentals (3) [Prerequisite: 4th semester standing or higher]

  • RM 450 – Contemporary Issues in Real Estate Markets (3) [Prerequisite: RM 303 or RM 330W]

  • SCM 404 – Demand Fulfillment (3) [Prerequisite: SCM 301]

  • SCM 405 – Manufacturing and Services Strategies (3) [Prerequisite: SCM 301]

  • SCM 406 – Strategic Procurement (3) [Prerequisite: SCM 301]

  • SCM 421 – Supply Chain Analytics (3) [Prerequisite: SCM 404 or SCM 405 or SCM 406]

  • SCM 448 – Building Sustainable Supply Chains (3) [Prerequisite: SCM 301]

Complete 11 credits of electives.

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