Accounting B.S./MBA (4-Year)

Program Description

The Accounting Department offers a four-year dual B.S. in Accounting/MBA degree program. The purpose of the program is to allow high-ability students to meet the 150 hours of education required by most states for CPA certification in four years, while earning both an undergraduate and graduate degree. Students move through the traditional undergraduate program at an accelerated pace by taking undergraduate summer classes for two summers following their first and second year, and then completing MBA requirements during their fourth year. Students electing to pursue the dual degree are required to have only 120 credits for the B.S. degree, rather than the 128 credits required for the four-year B.S. in accounting. The remaining 30 credits are graduate MBA credits and include graduate accounting courses. With careful planning, a student in the dual-degree program can participate in the Business Scholars Co-op Program or complete a single full-time internship. Students admitted to the dual-degree program as entering freshmen generally must have an SAT score of 1270 or higher. Currently enrolled students are eligible to join the program no later than the end of their sophomore year if they maintain a GPA of 3.4 or higher. Students must maintain a cumulative GPA of at least 3.4 to remain in the program. Students who decide not to complete the MBA or who do not qualify for acceptance to the MBA program have the option to leave the program with a B.S. after completing two additional accounting electives to meet the 128-credit requirement.

Why take this major?

Students in this program are ready to get down to business. They know they want to work in public accounting. The program allows exceptionally driven students to meet the 150-credit requirement for CPA certification and licensure in Pennsylvania and 47 other states immediately upon graduation, and all in just four years.

Student Learning Outcomes

  • Our graduates will understand the ethical and regulatory environment for accountants and the role accountants play in society to provide and ensure the integrity of financial, managerial and other information.
  • Our graduates will be able to apply the critical thinking and analytical skills that support professional skepticism, assessment, and assurance of accounting information.
  • Our graduates will develop communication skills that will allow them to effectively communicate financial and non- financial results.
  • Our graduates will be able to record, analyze, and interpret historical and prospective financial and non-financial information.
  • Our graduates will be able to use technology as appropriate to analyze financial and non-financial information.
  • Our graduates will demonstrate an understanding of tax policy, strategy and compliance.

Program Contact Information

Dr. Kristin Wentzel, Chairperson
wentzel@lasalle.edu
Founders’ Hall 378
215.951.5176

Dr. Susan Borkowski
borkowsk@lasalle.edu
Founders’ Hall 341
215.951.1491

Prof. Paul Brazina
brazina@lasalle.edu
Founders’ Hall 342
215.951.1623

Br. Gerald Fitzgerald
fitzgera@lasalle.edu
Founders’ Hall 377
215.951.1856

Dr. Sharon Hua
hua@lasalle.edu
Founders’ Hall 374
215.951.1498

Dr. C. Andrew Lafond
lafond@lasalle.edu
Founders’ Hall 379
215.951.1977

Dr. Bruce Leauby
leauby@lasalle.edu
Founders’ Hall 431
215.951.1490

Dr. Yusuf Ugras
ugras@lasalle.edu
Founders’ Hall 343
215.951.1240

Ms. Elizabeth Medina
medina@lasalle.edu
Administrative Assistant
Founders’ Hall 327
215.951.1008

Degree Earned

B.S.B.A. and M.B.A.

Number of Courses Required for Graduation

Major: 21 undergraduate courses

Total: 39 undergraduate courses

Number of Credits Required for Graduation

Major: 66 undergraduate credits

Total: 120 undergraduate credits

GPA Required for Graduation

Major: 3.4

Cumulative: 3.4

Progress Chart

Level One - Core Courses

12 courses and 2 modules required

Universal Required Courses (4 Courses)

Students must complete the following 4 courses.

ILO 8.1: Written Communication

ENG 110 - College Writing I: Persuasion

ILO 5.1: Information Literacy

ENG 210 - College Writing II: Research

ILO 1.1: Understanding Diverse Perspectives

FYS 130 - First-Year Academic Seminar **

NOTE. The following students use Level 2 Capstone Experience in Major instead of FYS 130: Honors, BUSCA, Core-to-Core, Transfer, and Non-Traditional/Evening.

ILO 2.1: Reflective Thinking and Valuing

REL 100 - Religion Matters

Elective Core Courses (4 Courses)

Students must complete 1 course in each of the following 4 ILOs.

ILO 3.1a: Scientific Reasoning

Choose course within ILO

ILO 3.1b: Quantitative Reasoning

MTH 114 - Applied Business Calculus

ILO 6.1: Technological Competency

CSC 155 - Introduction to Computer Applications for Business

ILO 8.1a/12.1: Oral Communication/ Collaborative Engagement

BUS 150 - Presentation and Collaboration Skills for Business

Distinct Discipline Core Courses (4 Courses)

Students must complete 1 course in each of the following 4 ILOs. Each course must be from a different discipline. (A "discipline" is represented by the 3- or 4-letter prefix attached to each course.)

ILO 4.1: Critical Analysis and Reasoning

ECN 150 - Introductory Macroeconomics: The U.S. in the Global Economy I

ILO 9.1: Creative and Artistic Expression

Choose course within ILO

ILO 10.1: Ethical Understanding and Reasoning

Choose course within ILO

ILO 11.1: Cultural and Global Awareness and Sensitivity

Choose course within ILO

Universal Required Modules (2 Courses)

Students must complete the following 2 non-credit modules.
The Modules are not required for Transfer Students, Core-to-Core Students, or BUSCA Students. BUSCA students are required to take modules if/when they pursue a bachelor’s degree.

ILO 7.1a

Health Literacy Module

ILO 7.1b

Financial Literacy Module

Major Requirements

Major requirements include 4 Level Two ILO requirements, fulfilled through the major.

Students in this major must complete 39 undergraduate courses courses in total in order to graduate. 21 undergraduate courses courses will be from this major program.

Level Two (4 Courses)

Students must complete 1 course/learning experience in each of the 4 commitments.

ILO 2.2: Broader Identity (Capstone Course/Experience)

Fulfilled within major

Choose one ILO from 3.2a, 3.2b, 4.2, 5.2, 6.2, 7.2a, or 7.2b: Expanded Literacies

Fulfilled within major

ILO 8.2b: Effective Expression (Writing-Intensive Course)

Fulfilled within major

Choose on ILO from 10.2, 11.2, or 12.2: Active Responsibility

Fulfilled within major

All Other Required Courses

Business Core

The Business Core, required of all majors in business, provides students with skills and knowledge across a wide array of business disciplines. Courses in the Business Core introduce students to all areas in which they can major and provide a foundation upon which upper-level major courses build.

Major courses
  • ACC 201 Intermediate Financial Accounting I
  • ACC 202 Intermediate Financial Accounting II
  • ACC 303 Cost Accounting
  • ACC 304 Auditing, Assurance and Forensic Services
  • ACC 307 Federal Income Taxation
  • ACC 405 Advanced Accounting I: Accounting for the Multinational Enterprise

Additional accounting requirements are met in the 4th year MBA program. See the Graduate Catalog. One-year MBA, Accounting Track for program requirements.

 

Free Electives

In addition to the requirements listed above, students must take enough courses to the fulfill graduation credit requirements for their School and major.

Model rosters should be followed for course sequencing.

Course Descriptions

ACC 201 - Intermediate Financial Accounting I

Accounting issues related to financial statement preparation and measurement, revenue recognition, and current assets. Students are introduced to liquidity and solvency analyses, International Financial Reporting Standards and enterprise resource planning software. Assignments employ both Excel and SAP.

Number of Credits: 4

When Offered: Fall, Spring

How Offered: Face-to-Face, Online

Prerequisites: BUS 101 with a “C” grade or better

ACC 202 - Intermediate Financial Accounting II

The study of accounting issues related to operational assets, financial instruments, and liabilities and additional financial reporting issues, including share-based compensation and the Statement of Cash Flows. Students are exposed to financial disclosure and International Financial Reporting Standards. The course requires research on Financial Accounting Standards and integrates various topics with enterprise resource planning software. Assignments employ both Excel and SAP.

Number of Credits: 4

When Offered: Fall, Spring

How Offered: Face-to-Face, Online

Prerequisites: ACC 201 with a “C” grade or better

ACC 260, 360, 460 - Part-Time Internship in Accounting

Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year. 

Number of Credits: 3

Prerequisites: 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well or permisson of the Assistant Dean.

ACC 303 - Cost Accounting

This course focuses on how cost information is produced and used in contemporary organizations, especially its role in strategic decision-making. Topics include cost classifications, cost-volume-profit analysis, costing systems, variance analysis, budgeting, joint product costs, and service department cost allocations. Employs a case analysis approach to tackle complex business scenarios. Requires the use of regression analysis and Excel.

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: BUS 102, BUS 202 (can be taken concurrently with BUS 202)

ACC 304 - Auditing, Assurance and Forensic Services

A practical framework for understanding and evaluating the professional auditing standards for assurance services with emphasis on external financial reporting by independent auditors. Major topics include audit reports and standards, evaluation of internal controls, legal liability, professional responsibilities and the code of professional ethics. Application of state-of-the-art computer technology is integrated with a forensic case-based learning approach. Additionally, the essentials of internal control used by diverse organizations to safeguard assets and financial data is covered, and sets the foundation for those interested in forensic accounting and fraud examination careers.

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: ACC 202 (can be taken concurrently with ACC 202)

ACC 307 - Federal Income Taxation

An introductory course in taxation designed to introduce the student to Federal income taxation focused primarily on individuals with an overview of business entities. The fundamental concepts and more common transactions will be emphasized which will provide an understanding of the impact of tax laws on business and financial decisions. Theory will be developed through the use of a web-based tax research service, CCH IntelliConnect, and applied through preparation of income tax returns using ProSystem fx.

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: BUS 101

ACC 350 - Cooperative Education (Junior Standing)

This is a full-time, paid, approximately four-month assignment in a cooperating firm. Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter-grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Number of Credits: 3

Prerequisites: 2.25 minimum, overall and major, GPA (higher for students in the Business Scholars Co-op Program) and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well.

ACC 365, 465 - Full-Time Internship

Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year. 

Number of Credits: 3

Prerequisites: 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well.

ACC 405 - Advanced Accounting I: Accounting for the Multinational Enterprise

With corporate acquisitions dominating the financial markets, Accounting 405 examines US and International Accounting Standards for valuing mergers & acquisitions (M&A), recording transactions, and reporting on consolidated financial statements. The underlying business transactions are analyzed using appropriate valuation methodologies.   Accounting for partnership formation, operations, and dissolution is covered in this course. 

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Restrictions: ACC 202 and senior standing

ACC 406 - Advanced Accounting II: Special Topics in Financial Reporting

This course covers topics that are essential for the Certified Public Accounting (CPA) Examination and Certified Management Accounting (CMA) Examination including: the structure of US GAAP and International Financial Reporting Standards (IFRS); Securities & Exchange Commission (SEC) reporting; fund accounting for government, non-profits and healthcare; bankruptcy and reorganization accounting; and accounting for estates and trusts. 

Number of Credits: 3

When Offered: Spring

How Offered: Face-to-Face

Restrictions: ACC 202 and Senior standing.

ACC 418 - Taxation of Business Entities

A comprehensive examination of taxation as it relates to the various forms of business entities (C corporations, S corporations, partnerships, limited liability companies, and limited liability partnerships) and their owners. Theory will be developed through the use of a web-based tax research service, CCH IntelliConnect, and applied through preparation of income tax returns using ProSystem fx. Emphasis will be placed on preparation for the Regulation section of the CPA exam.

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: ACC 307 and senior standing.

ACC 450 - Cooperative Education (Senior Standing)

This is a full-time, paid, four to eight months assignment in a cooperating firm.
Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Number of Credits: 3

Prerequisites: 2.25 minimum, overall and major, GPA (higher for students in the Business Scholars Co-op Program) and completion of ACC 201 and preferably ACC 202 as well.

ACC 471 - Personal Financial Planning

The course provides a comprehensive understanding of the fundamentals, strategies, and implementation that make up the personal financial planning (PFP) process. An overview of the PFP process is then expanded into a comprehensive study of its essential components, such as risk management, investment planning, retirement planning, and estate planning. Inherent in all aspects of the course will be the underlying tax implications that exist as an integral part of the decision-making. Students will also gain an understanding of the professional responsibilities and regulatory requirements that accompany the PFP process. Each student will then work with a case study in developing a financial plan using the most current technology package used by financial planners in actual practice.

Number of Credits: 3

When Offered: Spring

How Offered: Face-to-Face

Prerequisites: Senior standing and a grade of C or better in ACC 307 (Federal Income Taxation).

ACC 478 - AIS, ERP, and Accounting Analytics

This course offers an enhanced understanding of accounting information and enterprise resource planning systems, and accounting analytics from a business user perspective. It includes hands-on experience with SAP’s ERP system, a business intelligence/data visualization application, and discussion of current topics, including block chain, cryptocurrencies, privacy and security issues, disaster recovery, anti-fraud and audit resources, and XBRL.

Number of Credits: 3

When Offered: Fall

How Offered: Hybrid

Prerequisites: ACC 202 and senior standing.

ACC 480 - Accounting Seminar

Research in contemporary accounting topics. The course is designed to develop and improve research skills along with written and oral communication abilities necessary for success in business. 

Number of Credits: 3

When Offered: Spring

How Offered: Face-to-Face

Prerequisites: ACC 202 and senior standing.

Business Core Course Descriptions

BUS 100 - Business Perspectives

An integrative freshmen course that addresses business processes at an introductory level by examining key business areas through the preparation of a business plan. Students gain an appreciation for how each part of a business functions on its own and how business processes interact with each other. The course culminates in our signature Bankers Day event in which each team presents their final business plan to a panel of business executives for evaluation. The course emphasizes cross-disciplinary experiential learning, group dynamics, and personal interaction with faculty, business professionals and entrepreneurs in a small-class environment. Students are introduced to team-building, entrepreneurship, and business plans at the beginning of their academic program in order to build and develop their skills over the next three years. Students should take this course as early on as possible. Generally the course is not open to seniors.

Number of Credits: 4

When Offered: Spring

How Offered: Face-to-Face

BUS 101 - Introduction to Financial Accounting

The course introduces financial reporting by focusing on the fundamental principles of recording business transaction with emphasis on the presentation and interpretation of corporate financial information. Topics include an overview of financial reporting and the accounting cycle, as well as, accounting and reporting of operating, investing and financing activities of a business. Assignments employ both Excel and SAP.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face, Online

BUS 102 - Accounting for Financial and Managerial Decision-Making

An introduction to the fundamentals of managerial accounting with a special emphasis on using accounting information in decision making.  Topics covered include corporate capital stock structure, planning and control systems, cost management systems, pricing decisions, and capital expenditure decisions.  Assignments employ Excel.

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: BUS 101, CSC 155 and MTH 114 (CSC 155 and/or MTH 114 can be taken concurrently)

BUS 200 - Business Professionalism and Career Preparation

The course will focus on critical professional development skills to enable students to connect their education to experiential learning opportunities and post-graduation goals. Students will become aware of industry trends relating to job opportunities, current job search techniques, personal branding strategies, the value of developing a well-connected network, and how to deliver flawless documents to targeted organizations. The course will combine the theories on professional development with real-life applications through assignments and participation in professional events to allow students to see themselves as a professional, rather than just a student. At the end of the course, students will understand the importance of demonstrating these professional skills throughout their collegiate experience (e.g. dressing professionally for presentations, developing quality resumes and cover letters, networking with alumni and guests, etc.) 

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Restrictions: Sophomore standing

Prerequisites: None

Corequisites: None

BUS 202 - Descriptive and Predictive Analytics

This course explains what happened and what will happen in business organizations using basic statistical methods relevant to descriptive and predictive analytics. The availability of massive amounts of data and technologies to process these data enables business organiza­tions to use analytical approaches to decision-making. Descriptive analytics is the use of data to find out what has happened in the past or is currently happening; statistical techniques include descriptive statistics and visualization. Predictive analytics is the use of data to find out what could happen in the future; statistical techniques include regression analysis. This course will cover these techniques, descriptive statistics, visualization, and regression analysis, with emphasis on problem-solving and decision-making. This course will also cover probability, probability distributions, and statistical infer­ence. Students will perform data analysis using statistical software packages.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

Prerequisites: MTH 114; CSC course recommended as a pre-requisite but may be taken concurrently

BUS 203 - Organizational Behavior and Skill Development

This course examines the behavior of individuals and groups in organizations, with the goal of understanding performance in the new workplace. It is designed to enhance the career potential of people with management and team leadership responsibilities in all areas of business. Topics include: motivation, theories and practice of leadership, individual and group decision making, conflict resolution, communication, international aspects of organizational behavior, perception, individuality, working in groups and teams, and ethical issues of organizational life. The course also emphasizes interactive and experiential learning to demonstrate the issues of organizational behavior. Through active participation, students will develop skills in leadership, communication, negotiation, teamwork, and group decisionmaking. Career awareness and skill assessment will be done through brief lectures, personal inventories, and career planning experiences.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

Prerequisites: sophomore standing

BUS 204 - Principles of Marketing with Applications

An overview of marketing concepts and principles applicable to business and other organizations. These include: factors influencing the marketing environment and buyer behavior; market segmentation and targeting; product development, pricing, promotion and distribution to satisfy the needs of selected target markets. Approximately one-third of the course is dedicated to planning and to applying marketing-based concepts to profit and non-profit enterprise situations.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

BUS 205 - Business Systems for Analytics

This course studies how business systems work and examines challenges confronting business organizations in the information age and beyond. One major challenge is to efficiently and effectively use three most important organizational resources, information, technology, and people, to provide service and value. To meet this challenge, the course studies business systems and strategies that organizations can utilize to organize data into information and synthesize information into knowledge. The course examines design and development of relational database management systems using Microsoft Access (structured query language), decision support systems using Microsoft Excel (what-if analysis, pivot tables, and decision tree analysis), enterprise information systems using SAP (ERPsim), and web-based systems using Google Analytics. The concepts, models, and frameworks are derived from both academic and professional sources.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face, Online

Prerequisites: CSC 155

BUS 206 - Financial Markets and Institutions: Principles and Applications

An introduction to the basics of institutional finance. Financial instruments are generated and traded by participants in financial markets with financial intermediaries facilitating the process. Concepts, terminology, and current practices in each of these areas are examined, along with the impact they have on the economy. Students work on “mini cases” which employ actual data to help better understand the principles examined in the course. 

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

Prerequisites: BUS 101

BUS 208 - Fundamentals of Financial Management

An introduction to the major concepts and techniques of financial management with an emphasis on time value of money, security valuation, cost of capital, capital budgeting, and financial statement analysis. 

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: BUS 101, BUS 102, MTH 114, CSC 155

A study of the American legal system exploring how courts decide cases and the values that play a role in such adjudication. The nature, formation, and application of law to individuals and business. The development of law, with emphasis on the Constitution, personal and business torts, the employment relationship, discrimination, international legal perspectives, and an exploration of legal ethics and the ethics of corporations.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face, Online

Prerequisites: sophomore standing

BUS 304 - Prescriptive Analytics

In this course students learn how to run business operations effi­ciently and effectively using prescriptive analytics tools and tech­niques in managerial decision making. The course introduces stu­dents to several quantitative models used in contemporary analyt­ics. Analysis of business scenarios using computer software allows a focus on the conceptual understanding of prescriptive models. Pre­scriptive topics covered include: decision analysis, Bayesians anal­ysis, stochastic and deterministic forecasting, inventory manage­ment, linear programming and optimization, simulation, and project management.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

Prerequisites: MTH 114, BUS 202, AND BUS 205

BUS 400 - Business Strategy

This is the capstone course for Business majors. It takes the perspective of company’s senior management, who are tasked with building and sustaining a competitive advantage for the firm. It explores how the functions of the business are continuously shaped in response to the company’s internal and external environments. The course includes industry analysis, company and competitor assessment, approaches to strategy formulation and implementation, and business ethics.  

Number of Credits: 3

When Offered: Fall, Spring

How Offered: Face-to-Face

Prerequisites: senior standing

ECN 201 - Introductory Microeconomics: Business Firm and Market Analysis I

This course explores many issues pertaining to the operation of businesses and the markets in which they operate. Among these are the behavior of consumers, the determinants of prices and production levels, and the efficiency of market outcomes. As time allows, the course applies economic thinking to issues like economic inequality, environmental concerns, international trade, and firms with monopoly power.

Number of Credits: 3

When Offered: Fall, Spring, Summer

How Offered: Face-to-Face

Prerequisites: ECN 150