Jul 21, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting BS/Accounting MS


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Admission Criteria


  • Complete prerequisite courses
  • Minimum B grades in MGA 201 and MGA 202
  • Minimum 3.000 prerequisite GPA
  • Minimum UB GPA of 3.250
  • Minimum overall GPA 3.250
  • Minimum major GPA 3.250
  • 60 earned credit hours  by end of sophomore year
  • Minimum Third and Fourth Year Accounting GPA of 3.000 to continue to graduate courses

Current UB students seeking admission to the Accounting BA should submit the Major Change Request form.

Undergraduate Course Requirements


Graduate Course Requirements (30 credits)


  • MGA 612LEC - Taxation of Business Entities Credits: 3
  • MGA 614LEC - Advanced Auditing Credits: 3
  • MGA 617SEM - Advanced Topics in Management Accounting and Control Credits: 3 OR MGA 618SEM - Current Issues in Financial Reporting Credits: 3
  • MGA 621LEC - Data Analytics for Accountants Credits: 3
  • MGA 623LEC - Introduction to Professional Tax Research Credits: 1.5
  • MGA 624LEC - Research in Accounting and Auditing Standards Credits: 1.5
  • MGA 600 level elective for track Credits: 3
  • MGA 600 level elective for track Credits: 3
  • MGA 600 level elective for track Credits: 3
  • MG* 600 level elective for track Credits: 3
  • MG* 600 level elective for track Credits: 3

Notes


*MGA 301 , MGA 302 , MGA 312 , and MGA 314 must be completed with grades of C or better to continue in the accounting program. No repeating is allowed.
** No more than two 400-level accounting courses can be taken in the same semester.

Total Credits Required for Undergraduate Major: 85


Additional Degree Requirements Include:


  • Additional coursework to fulfill UB Curriculum requirements
  • At least 5 undergraduate elective credits.

Total Undergraduate Credits Required: 120


Total Graduate Credits Required for Degree: 30


Total Credits Required for Graduation: 150


Total Credit Hours Required represents the minimum credits needed to complete this program, and may vary based on a number of circumstances. This should not be used for financial aid purposes.

Academic Requirements


  • All majors include at least 24 credit hours at the upper division (at least 300-level)
  • Students must successfully complete the seven prerequisite courses to be permitted to take the required courses for the major and meet the stated minimum admission requirements (minimum B grades in MGA 201  and MGA 202 , 3.000 prerequisite GPA, 3.000 UB GPA, 3.000 overall GPA, and 60 earned credit hours). If a course is repeated, the School of Management will only look at the grade earned the second time, even if the grade is lower than the grade earned the first time. Students may not enroll in any major-related course (including prerequisites) for a third attempt.
  • C or better grades are required in MGA 301 , MGA 311 , MGA 302 , and MGA 314 to continue to the 400 level accounting courses.
  • After beginning the required courses for the major, students must maintain a minimum UB and Major GPA of 2.000 and successfully complete all degree requirements for degree conferral.
  • In order to continue at the graduate level, students must earn a 3.000 required upper division accounting GPA and a 3.250 overall GPA.
  • To graduate with the MS degree in Accounting, students must maintain a minimum graduate GPA of 3.000.

A BS degree in accounting does not qualify students to sit for the CPA exam. Therefore, this combined degree program provides students interested in the CPA a path to qualifying to sit for the exam and earn an advanced degree at the same time. Students interested in the CPA should visit the NYS CPA website.

Transfer Credit Policy

Courses at the upper division (300 and 400 level) must be taken from other four-year AACSB Accredited Institutions. Accounting majors are expected to complete all required accounting program courses at the University at Buffalo. The Accounting Department will consider a request to complete one required accounting course at another four-year AACSB International accredited institution. Consult with your academic advisor about any plans to take courses outside of UB.

Program Honors


Third-years with exemplary first and second-year records and high promise for leadership and independent study, may be eligible for the School of Management honors program. Students must have an overall GPA of at least 3.500 to be eligible to apply. Admitted students complete 9 additional credit hours of coursework over three semesters, including MGB 359 , 6  “Flex Credits”, MGB 360 , MGB 361 , and must take the designated honors section of MGO 403 . Students must also meet the remaining criteria outlined in the Academic Honors policy. Students who successfully complete the honors program and meet the criteria will have the appropriate notation on their official transcript.

Curricular Plan


A Curricular Plan provides a roadmap for completing this academic program and the UB Curriculum on time. Your actual plan may vary depending on point of entry to the university, course placement and/or waivers based on standardized test scores, earned alternative credit and/or college transfer credit.

First Year Fall


Total Credits: 14 or 15


First Year Spring


Total Credits: 16 or 17


Second Year Fall


Total Credits: 16


Second Year Spring


Total Credits: 14


Total Credits: 14


Total Credits: 16


Total Credits: 14


Total Credits: 15


Fifth Year Fall


  • MGA 612LEC - Taxation of Business Entities Credits: 3
  • MGA 614LEC - Advanced Auditing Credits: 3
  • MGA 621LEC - Data Analytics for Accountants Credits: 3
  • MGA 623LEC - Intr Professional Tax Research Credits: 1.5
  • MGA 624LEC - Accounting & Audit Standards Credits: 1.5
  • MGA 600 level elective for track Credits: 3

Total Credits: 15


Fifth Year Spring


  • MGA 617SEM - Adv Topics in Mgmt Accounting Credits: 3 OR MGA 618SEM - Current Issues: Fin Reporting Credits: 3
  • MGA 600 level elective for track Credits: 3
  • MGA 600 level elective for track Credits: 3
  • MG* 600 level elective for track Credits: 3
  • MG* 600 level elective for track Credits: 3

Total Credits: 15


Total Credits Required:150


Note: Some classes may count toward both a major and UB Curriculum requirement.

Learning Outcomes


The University at Buffalo School of Management Undergraduate Programs are committed to making a difference in the lives of our students, guided by a culture of responsibility and mutual respect. Learning outcomes for the program are determined and continuously updated through discussion with the faculty group responsible for delivery of the courses in the program, as well as external stakeholders of the program, such as the Accounting Advisory Council of the department and recruiters of our students. In this program, students will develop proficiency in four key skill areas:

  • recording, analyzing and interpreting information for external and internal use
  • risk assessment, audit processes and responsibilities of accountants
  • management and assessment of data and information technology
  • tax principles, strategy and compliance
  • gain hands-on experience with complex, real-life accounting problems through consulting engagements, case studies and more
  • study data analytics, tax planning strategies, risk management, IT audits and other complex accounting issues with top-notch faculty and industry professionals

Upon the completion of this program, students will be able to apply critical thinking skills, ethical standards and relevant accounting principles to unstructured problems. Students will also be able to communicate effectively in professional accounting settings.


 

(HEGIS: 05.02 ACCOUNTING, CIP52.0301 Accounting)

 

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