Mar 29, 2024  
2013-2014 Graduate Catalog 
    
2013-2014 Graduate Catalog [Archived Catalog]

Public Accounting, B.S./M.B.A.


General Information for BS-Accounting/MBA

The combined five year program leading to a BS degree in Accounting and a Master of Business Administration (MBA) has been designed to meet the American Institute of Certified Public Accountants’ requirements which went into effect in the year 2000. In addition, the combined five year program has been registered with the NYS Education Department for candidates seeking admission to the Uniform CPA Examination

Admission for BS-Accounting/MBA

Admission to the program is granted at the end of the student’s junior year of study based on academic progress to that date as well as results on the Graduate Management Aptitude Exam. Applicants to the program should have a minimum of 2.6/4.0 undergraduate GPA and have a minimum score of 500 on the Graduate Management Aptitude Test, requirements for both are subject to increase in subsequent years. Each participant must submit two letters of reference in addition to the transcripts and examination reports required. The graduate director will review applications and provide recommendations to the Graduate Dean. Admission procedures are delineated in the ADMISSIONS  section of the Graduate Catalog.
Transfer students from other four-year institutions should apply in early spring of their senior year of study. Students accepted for transfer from other four-year institutions should have a bachelors degree or the equivalent in the field of accounting as described in the New York State Public Accountancy Handbook.

Degree Candidacy for BS-Accounting/MBA

It is the responsibility of the student to file for degree candidacy once they have completed 12 to 18 credit hours of graduate study. A cumulative average of 3.0 or better is required to qualify for the awarding of degree candidacy status. The graduate director will conduct a review of the candidate’s academic performance to ensure these standards are upheld. Any credit hours over 18 are subject to forfeiture.

Transfer Credit for BS-Accounting/MBA

Up to six credit hours of accredited and approved graduate work may be transferred from other accredited graduate programs of study. Only grades of ‘B’ or higher may be transferable into or out of another degree program.

Foundation Requirements for BS-Accounting/MBA

Oswego students will fulfill foundation requirements through their undergraduate course work (See the Undergraduate Catalog). Transfer students will fulfill their foundation requirements by virtue of their undergraduate degrees in accounting or the equivalent as set forth in the New York State Public Accountancy Handbook.

Accounting Five Year Combined (155 cr)


Additional Information


The graduate component of the five year program requires one summer and two semesters of graduate study immediately following the senior year of undergraduate course work. All elective courses are predetermined based upon requirements set forth by the NYS Educaton Department for the CPA exam. Graduates of the program are awarded a BS degree in Accounting and a Master of Business Administration (MBA) degree with the exception of transfer students from four year institutions. These graduates are awarded solely the Master of Business Administration degree which is registered with the NYS Education Department and reduces the experience requirement for the CPA license to one year.

Graduates of four year schools wishing to earn only the MBA portion of the five year program must show evidence of the following coursework.

Subject  
Accounting 24 cr
  Including course coverage in each of the following subject areas—accounting principles, cost accounting, tax accounting and auditing  
Commercial law 6 cr
Finance 6 cr
Business statistics 3 cr
Economics 6 cr