Accounting

Program Overview

Rider's accounting programs are designed to build professionals. The BSBA in accounting provides students with the skills and knowledge needed for careers with corporations, public accounting firms and governmental organizations. 

Accounting majors learn in the classroom, during co-op and internship positions and through ongoing networking opportunities with accounting executives. 

Curriculum Overview

The BSBA accounting curriculum prepares students for a variety of career paths in the dynamic field of accounting. The curriculum emphasizes technical knowledge, professional development, written and oral communication, information technology, ethics and global perspectives. 

The BSBA program has an active co-op and internship program in which students work in paid positions during the semester or summer and earn academic credit for the program.   Both the co-op and internship can be completed within the four year program and often lead to full-time employment. The BSBA also offers a business forensic concentration.

Students who want to pursue CPA certification can meet the 150 hour requirement for CPA licensure by double majoring in the BSBA program or by continuing in the  4+1 Master of Accountancy (MAcc) program

Undergraduate accounting majors are encouraged to work closely with their advisor to select courses which will best address their career and certification plans. Students should consult the specific certification requirements of the state jurisdiction in which they plan to become certified and plan accordingly. To learn more about individual state requirements for CPA licensure see www.nasba.org.

Master of Accountancy (4 + 1  MAcc  Program)

The 4 +1 MAcc program is the fastest growing program in the College of Business Administration.  The MAcc prepares students for CPA licensure and allows for an area of specialization. Students may enter the program directly from the BSBA program, and for students with overall and accounting GPA of 3.0, the GMAT requirement for admission is waived. The MAcc can completed on either a full-time or part-time basis. 

Accreditation Information

The accounting program is one of less than 4% of accounting programs worldwide to hold the prestigious AACSB business and accounting accreditation. The accounting faculty are committed to continuous improvement in curriculum, faculty and student preparation. 

Degrees Offered

  • B.S.B.A. in Accounting
  • Master of Accountancy (fifth year program, 4+1)

Contact

Marge O’Reilly-Allen, PhD, CPA
Associate Professor and Chairperson
Sweigart Hall
609-895-5505
oreillyallen@rider.edu

Department Website: Accounting
Accreditation:  Association to Advance Collegiate Schools of Business - Accounting and Business Accreditations (AACSB)

Related Programs

Accounting Major Requirements

(24 credits)

Business Core
See Business Core Requirements
Major Requirements
ACC 302Cost Management3
ACC 310
ACC 311
Acct Theory & Concepts I
and Acct Theory & Concepts II
6
ACC 320Accounting Info Systems3
ACC 400Principles of Auditing3
ACC 405Acct Problems & Practice3
ACC 406Integrative Professional Capstone3
ACC 410Fund of Federal Taxation3
Total Credits24

Students who are accepted into the MAcc program after 90 credit hours may substitute a required graduate accounting course for ACC 406. Students who do not take ACC 406 must take an additional free elective in order to meet the 120 required credits at the baccalaureate level. Students who plan to take the CPA track in the MAcc must take MACC 658 Governmental and Not-for-Profit Accounting in place of ACC 406; for these students, MACC 658 may also be used to fulfill the 120 undergraduate credit requirement. 

Students desiring to become certified public accountants (CPAs) will be required to have 120 credit hours of education to take the CPA exam and have completed 150 credit hours of education for licensure. Rider accounting majors may graduate after four years (120 credit hours) or seek to achieve the additional credit hours directly through admission to the Master of Accountancy (MAcc) program at the University. It is possible to apply to the MAcc program at Rider after completion of 90 credit hours. (Please consult the Rider University Graduate Academic Catalog for details on the MAcc program.) Undergraduate accounting majors are encouraged to work closely with their advisor to select courses that will best address their career and certification plans. Students should consult the specific certification requirements of the state jurisdiction in which they plan to become certified and plan accordingly.

Students majoring in accounting must receive a grade of at least “C-” in a prerequisite course for any advanced course in accounting, and must have a cumulative average of at least 2.0 in the major.

Academic Plan for Study

The following educational plan is provided as a sample only.  Rider students who do not declare a major during their freshman year; who change their major; or those who transfer to Rider may follow a different plan to ensure a timely graduation.  Each student, with guidance from his or her academic advisor, will develop a personalized educational plan.

Plan of Study Grid
Year 1
Fall SemesterSemester Credit Hours
ACC 210 Introduction to Accounting 3
CIS 185 Information Systems Essentials 3
CMP 120 Expository Writing 3
MSD 105 Quantitative Methods for Business 3
Natural Science Elective 3
 Semester Credit Hours15
Spring Semester
ACC 220 Managerial Uses of Accounting 3
CMP 125 Research Writing 3
ECO 200 Principles of Macroeconomics 3
MKT 200 Marketing Principles 3
MSD 200 Statistical Methods I 3
CBA 102 Career Plan & Perspective I 1 1
 Semester Credit Hours16
Year 2
Fall Semester
ACC 302 Cost Management 3
ECO 201 Principles of Microeconomics 3
Social Science Elective 3
MGT 201 Fund Management & Org Behavior 3
MSD 201 Statistical Methods II 3
CBA 202 Career Plan & Perspect II 1 1
 Semester Credit Hours16
Spring Semester
ACC 320 Accounting Info Systems 3
COM 290 Professional/Strategic Speech 3
FIN 220 Introduction to Finance 3
Free Elective 3
Humanities 3
 Semester Credit Hours15
Year 3
Fall Semester
ACC 310 Acct Theory & Concepts I 3
International Business Elective 3
BUS 300 Social & Legal Environment Bus 3
Free Elective 3
Global/Cultural Liberal Arts Elective 3
CBA 302 Career Plan & Perspect III 1 1
 Semester Credit Hours16
Spring Semester
ACC 311 Acct Theory & Concepts II 3
CIS 385 Management Information Systems 3
MSD 340 Production and Operations 3
Free Elective 3
Leadership Elective 2 3
 Semester Credit Hours15
Year 4
Fall Semester
ACC 405 Acct Problems & Practice 3
ACC 410 Fund of Federal Taxation 3
International Business Elective 3
Global/Cultural Liberal Arts Elective 3
Free Elective 3
 Semester Credit Hours15
Spring Semester
ACC 400 Principles of Auditing 3
ACC 406 Integrative Professional Capstone 3
BUS 400 Strategic Mgmt and Policy 3
Free Elective 3
 Semester Credit Hours12
 Total Credit Hours for Graduation120
1

 Transfer students may be required to take MGT 336 Career Management as a substitute.

2

 Choose from LDP 398 The Co-op Experience Seminar, LDP 200 Foundations of Leadership, LDP 220 Service Learning Through Minding Our Bus, MGT 355 Team Management, or MGT 363 Management Skills.  Students taking ACC 399 The Co-Operative Experience are required to take LDP 398 The Co-op Experience Seminar during the co-op semester.


NOTES
1 – Business Fraud and Forensic Concentration: Students should take ACC 325 Fraud Examination and Business Forensics in the spring of sophomore year, ACC 321 Internal Auditing in the fall of junior year, and ACC 450 Business Forensic Application in the spring of senior year.

2 – CPA Licensure Requirements for Students Not Entering the MAcc To meet licensing requirements, as part of the BSBA program, students should take the following electives:  BUS 210, Business Law and  FIN 308 International Finance.  Students should also work with their academic advisor to plan the additional 30 credits.

3 – Students should take FIN 308 International Finance as one of the two required international business electives.

4 – Global/Cultural Liberal Arts Elective can be satisfied by courses that are designed as global/cultural, including language courses at the 101 level or above.

5 – Students are strongly suggested to complete a credit-bearing experiential course (e.g., Internship, Co-op, Study Tour, study abroad, ENT 448 Seminar in Small Business Consulting,ECO 450 Seminar in Economic Research.)

6 – Students working co-op positions in the spring of their third year will substitute ACC 399 (6 credits of free electives) for CIS 385 and MSD 340.  CIS 385 and MSD 340 must be taken in another semester.

7 – Students entering the MAcc are waived from ACC 406 but must substitute with another business elective.

The following educational plan is provided as a sample only.  Rider students who do not declare a major during their freshman year; who change their major; or those who transfer to Rider may follow a different plan to ensure a timely graduation.  Each student, with guidance from his or her academic advisor, will develop a personalized educational plan.

Plan of Study Grid
Year 1
Fall SemesterSemester Credit Hours
ACC 210 Introduction to Accounting 3
CIS 185 Information Systems Essentials 3
CMP 120 Expository Writing 3
ECO 200 Principles of Macroeconomics 3
MSD 105 Quantitative Methods for Business 3
 Semester Credit Hours15
JTerm
MKT 200 Marketing Principles 3
 Semester Credit Hours3
Spring Semester
ACC 220 Managerial Uses of Accounting 3
CBA 102 Career Plan & Perspective I 1
CMP 125 Research Writing 3
ECO 201 Principles of Microeconomics 3
MSD 200 Statistical Methods I 3
Free Elective 1 or ACC 325 Fraud Examination & Bus Forensics 1 3
 Semester Credit Hours16
Summer Semester
ACC 302 Cost Management 3
Social Science Elective 3
 Semester Credit Hours6
Year 2
Fall Semester
ACC 310 Acct Theory & Concepts I 3
CBA 202 Career Plan & Perspect II 1
COM 290 Professional/Strategic Speech 3
FIN 220 Introduction to Finance 3
MGT 201 Fund Management & Org Behavior 3
MSD 201 Statistical Methods II 3
Global/Cultural Liberal Arts Elective 3
 Semester Credit Hours19
JTerm
International Business Elective 1 3
 Semester Credit Hours3
Spring Semester
ACC 311 Acct Theory & Concepts II 3
ACC 320 Accounting Info Systems 3
CBA 302 Career Plan & Perspect III 1
International Business Elective 2 (FIN 308 Int'l Finance) 3
Leadership Elective 3
Science Elective 3
 Semester Credit Hours16
Summer Semester
Free Elective 2 3
Free Elective 3 3
 Semester Credit Hours6
Year 3
Fall Semester
ACC 400 Principles of Auditing 3
ACC 405 Acct Problems & Practice 3
BUS 300 Social & Legal Environment Bus 3
CIS 385 Management Information Systems 3
MSD 340 Production and Operations 3
Humanities Elective 3
 Semester Credit Hours18
JTerm
Free Elective 4 3
 Semester Credit Hours3
Spring Semester
ACC 410 Fund of Federal Taxation 3
BUS 400 Strategic Mgmt and Policy 3
MACC 658 Governmental and Not-for-Profit Accounting (waives ACC 406) 3
Global/Cultural Liberal Arts Elective 3
Free Elective 5 3
 Semester Credit Hours15
 Total Credit Hours for Graduation120
1

Students who wish to complete the Concentration in Fraud and Business Forensics must take ACC 325 Fraud Examination and Business Forensics, ACC 321 Internal Auditing, and ACC 450 Business Forensic Application.

  • NOTES
  • Assumes no AP or other credits transferred into Rider University.
  • Students are required to take 6 credits of International Business Electives. The Accounting Department recommends FIN 308 International Finance as one of the two International Business Electives.
  • Business Honors students will have a different sequence.
  • Global/Cultural Liberal Arts electives can be satisfied by courses that are designated as global/cultural, including language courses at the 101-level or above.
  • For the Leadership Elective, choose from LDP 200 Foundations of Leadership, LDP 220 Service Learning Through Minding Our Bus, LDP 398 The Co-op Experience Seminar, MGT 355 Team Management, or MGT 363 Management Skills.
  • it is strongly suggested that students complete a credit-bearing experiential course (e.g., internship, co-op, study tour, study abroad, ENT 448 Small Business Consulting Sem, ECO 450 Seminar in Economic Research).
  • Students who plan to complete the CPA 150-hour requirement in 4 years should take BUS 210 Intro to Law: Contracts as a free elective and FIN 308 International Finance as one of the required International Business Electives.

Courses and Descriptions

ACC 210 Introduction to Accounting 3 Credits

This course provides an introduction to basic principles and methods of accounting essential to preparation, understanding and interpretation of financial statements. Topics include accounting for merchandising concerns, current assets, long-term assets, liabilities and equity accounts. A brief overview of internal control is also covered.

ACC 220 Managerial Uses of Accounting 3 Credits

This course provides an introduction to the use of accounting information in managerial decision-making. Topics include cost behavior, cost classifications, and problem-solving functions of accounting as they pertain to planning, control, evaluation of performance, special decisions, and budgeting. The interpretation of published financial statements and the statement of cash flow are also covered.

Prerequisite(s): ACC 210.

ACC 302 Cost Management 3 Credits

This course focuses on firm strategy and the role managerial accounting information plays in the decision making process. Topics include the balanced scorecard, the value chain, product life cycles , target costing, theory of constraints, strategic pricing, management and control of quality cost systems, traditional and activity-based costing, cost control, standard costs and variances, and capital budgeting.

Prerequisite(s): ACC 220 and CIS 185.

ACC 310 Acct Theory & Concepts I 3 Credits

This is the first upper-level course in a sequence in financial accounting courses. Topics include the conceptual framework, and standard setting process followed by application and evaluation of generally accepted accounting principles including content, and structure of financial statements, present value concepts, current assets, current liabilities, property, plant, and equipment, intangible assets and non-current liabilities are studied. An overview of comparable international financial reporting standards (IFRS) is also included.

Prerequisite(s): ACC 210 and ACC 220.

ACC 311 Acct Theory & Concepts II 3 Credits

This course is a continuation of ACC 310. Topics include long-term investments, stockholders’ equity, earnings per share, interperiod income tax allocation, accounting changes, revenue recognition, pensions, leases and cash flow analysis. An overview of comparable international financial reporting standards (IFRS) is also included.

Prerequisite(s): ACC 310.

ACC 320 Accounting Info Systems 3 Credits

This course provides an introduction to accounting information systems and enterprise-wide, process-focused information systems. Topics include quality of data for decision usefulness, internal control concepts and documentation tools, and database theory and applications.

Prerequisite(s): ACC 310.

ACC 321 Internal Auditing 3 Credits

This course provides an introduction to the internal audit profession, including understanding the nature and activities associated with the internal audit process. Topics include: international auditing standards, risk assessment including internal control system evaluation, business processes, and the relationship of management and employee fraud to the internal audit process.

Prerequisite(s): ACC 220.

ACC 325 Fraud Examination and Business Forensics 3 Credits

This course is designed to introduce students to the prevalence of fraud and fraudulent financial reporting in all forms of business, including the many methods used by employees and managers to perpetrate fraud. Topics will include: the motivation of individuals to commit fraud, various types of fraud schemes perpetrated in the workplace, as well as the various tools and techniques that are use d to investigate, detect and prevent fraud.

Prerequisite(s): ACC 210.

ACC 335 Small Business Taxation 3 Credits

This course provides an understanding of the key tax issues faced by small businesses and their business implications. It also familiarizes prospective business owners with various tax filing requirements so that they can use the expertise of tax professionals more effectively.

Prerequisite(s): ACC 210.

ACC 399 The Co-Operative Experience 6 Credits

This course provides the student with a semester long supervised employment with participating companies. Students are evaluated periodically by senior staff members of the participating firms and required to complete a work journal, self-assessment and reflection paper. Eligible students include junior and senior accounting majors with a minimum GPA of 3.0 in accounting coursework. Co-op credits can be applied toward business or free elective requirements. Grading is on a pass/fail basis.

Prerequisite(s): ACC 210, ACC 220, and ACC 310 and permission of department chairperson.

ACC 400 Principles of Auditing 3 Credits

This course provides an introduction to financial statement audits performed by certified public accountants. Topics include corporate governance, the audit environment, professional standards, audit methodology, and audit report preparation. The course also provides an overview of other types of assurance and non-assurance services provided by CPA firms.

Prerequisite(s): ACC 302 and ACC 311.

ACC 405 Acct Problems & Practice 3 Credits

This course provides additional coverage of financial reporting issues and procedures. Topics include business combinations, consolidated financial statements, foreign currency translation, the effects of diversity across countries, disclosure and SEC reporting issues. Governmental and not-for-profit accounting standards are also covered.

Prerequisite(s): ACC 302 and ACC 311.

ACC 406 Integrative Professional Capstone 3 Credits

This course provides an integrative experience that applies financial statement and data analysis tools to a variety of accounting settings. Topics include issues of ethics and professionalism and linkages between accounting methods and company policy, equity valuation, bond ratings and other decision areas.

Prerequisite(s): ACC 405 or permission of department chairperson.

ACC 410 Fund of Federal Taxation 3 Credits

This course provides fundamental federal tax concepts applicable to individuals, partnerships, corporations, estates, and gifts. Topics are considered from a tax compliance and planning perspective. Preparation of individual and corporate tax returns is also included.

Prerequisite(s): ACC 311.

ACC 450 Business Forensic Application 3 Credits

This course is designed so that students to integrate various business disciplines to perform complex investigative cases and analyses, thus demonstrating mastery of the knowledge and skills required to be effective forensic professionals. The course covers how to manage and present digital and technical evidence gathered for forensic litigation cases, including the ability to be an expert witness in court.

Prerequisite(s): ACC 325 and ACC 321.

ACC 490 Independent Research and Study 3-4 Credits

Topic to be approved by professor and department chairperson. Available to juniors and seniors.

ACC 491 Accounting Internship 3 Credits

This honors course provides the student with approximately two months of supervised employment with participating companies. Students are evaluated periodically by senior staff members of the participating firms and are required to complete a term paper. Eligible students include junior and senior accounting majors with a minimum GPA of 3.0 in accounting coursework. Upon completion of course, a letter grade will be awarded.

Prerequisite(s): Permission of department chairperson.