BS Public Accounting

Program Features
The Bachelor of Science in Public Accounting combines an extensive accounting concentration with broad-based business applications.  The curriculum for this degree has been designed for the student who wants to become a Certified Public Accountant (CPA).  While students completing the requirements of this degree are eligible to sit for the Uniform CPA exam, an additional 45 quarter credit hours are needed in order to meet the state of Michigan's CPA licensing guidelines.  A Cleary advisor can assist you in developing an academic plan to meet these requirements.
 
The BS in Public Accounting consists of fourteen accounting major courses, including Intermediate Accounting II and III, Cost Accounting I and II, Introduction to Taxation, Accounting Information Systems, Advanced Financial Accounting I and II, Governmental/Non-profit Accounting, Individual Taxation, Corporate Taxation, Auditing I and II, and Legal Issues for Public Accountants.  Students take the majority of their accounting major courses in the classroom, and the majority of their core courses online.  This degree provides students with the business skills and accounting competencies required to succeed as a public accountant.
 
Career Benefits
Public accountants prepare financial statements, perform audits, and provide financial and tax advice to clients.  This degree program prepares the graduate for a career as a public accountant, auditor, tax advisor, and business consultant.  Career opportunities in accounting are abundant, with projections for jobs to grow steadily through 2012.  An increase in the number of businesses, changing financial laws and regulations, and increased scrutiny of company finances will drive growth.
 
Professional Certification
The curriculum for the BS in Public Accounting is closely aligned with the content of the Uniform Certified Public Accountant (CPA) exam.  The CPA credential is a license issued by the state of Michigan that authorizes the holder to practice as a CPA in Michigan.  There are four parts to the exam:  Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation and Business Environment (REG), and Business Environment and Concepts (BEC).  To become licensed in Michigan, an individual must pass all four parts of the exam.  Applicants must also have completed 225 quarter credit hours of college education and must fulfill work experience requirements.
 
BS in Public Accounting Course Requirements
 
Major Courses  48 credits
No substitution.  All must be courses taken at Cleary University.
ACC 405 Legal Issues for Public Accountants
ACC 415 Governmental/Non-profit Accounting
ACC 450 Introduction to Taxation
ACC 455 Individual Taxation
ACC 465 Corporate Taxation
ACC 470 Accounting Information Systems
ACC 472 Advanced Financial Accounting I
ACC 475 Advanced Financial Accounting II 
ACC 495 Auditing I
ACC 496 Auditing II
COM 400 Advanced Business Communication Methods
MGT 420 International Business
 
Accounting and Finance Core Courses  48 credits
No substitution.  All courses must be taken at Cleary University.
ACC 381 Intermediate Accounting II
ACC 382 Intermediate Accounting III
ACC 440 Cost Accounting I
ACC 441 Cost Accounting II
BAC 300 Business Research and Communication
ECO 320 Economics of Business
FIN 401 Corporate Finance
LAW 320 Business Ethics and Legal Issues
MGT 407 Behavior of Organizations
MKT 415 Interactive Marketing
MTH 440 Statistics for Financial Economics
OPM 400 Operations Management
 
Competency Core Courses  24 credits
Courses may be taken at Cleary University.  Substitution permitted by Transfer or Prior Learning documentation.
ACC 245 Principles of Accounting I
ACC 246 Principles of Accounting II
ACC 247 Principles of Accounting III
ACC 280 Intermediate Accounting I
CAS 107 Microsoft Excel
CAS 111 Microsoft PowerPoint
ENG 160 Business Composition
 
General Education and Elective Courses  60 credits
Courses may be taken at Cleary University.  Substitution permitted by Transfer or Prior Learning documentation.
 
Total  180 credits