Program in Accounting

Professor:
Paquita Davis-Friday, Ph.D., University of Michigan

Associate Professors:
Dennis Caplan, Ph.D., University of California, Berkeley
Seokjoo (Andrew) Chang, Ph.D., University of Connecticut
Guy Fernando, PhD., Syracuse University (Chair)
William Riccardi, Ph.D., Florida International University
Kinsun Tam, Ph.D., University of Connecticut
Wei Zhang, Ph.D., University of Nebraska, Lincoln

Assistant Professor:
Sarah Vizer, Ph.D., University of Massachusetts, Amherst 

Lecturers:
Jennifer Bool, JD., Harvard Law School
Lisa Kenneally Dochat, J.D., Albany Law School of Union University
Marissa Lester, M.S., University at Albany
Robert J. Lombardo, M.S., University at Albany
Michelle Moshier, M.S., University of Hartford

Initial Admission of Freshmen to the Massry School of Business

All students admitted to the University whose basis of admission is “FRESHMAN” can be admitted to the Massry School of Business as Accounting or Business Administration majors by declaring their major as “School of Business.” To remain a Business major during the freshman and sophomore years, each student must meet the retention standards set by the School. These standards require students to maintain a 3.00 overall average at the University at Albany and at least a 3.00 average for the designated admission core courses taken at the University.

To remain a Massry School of Business major in Accounting or Business Administration, students must also have satisfactorily completed all seven of the admission core courses by the end of four semesters at the University. (Note: all core courses must be taken on an A–E basis.) These core courses are: (1) BACC 211 (2) BITM 215 (3) AMAT 108 or AECO 320 (4) BFOR 200 (5) BLAW 220 (6) APSY 101 and (7) BBUS 100. In addition, students must have completed a total of at least 56 degree applicable credits by the end of four semesters at the University to remain a School of Business major.

Students’ records will be evaluated after their third and fourth semesters to determine that all of the above retention standards have been met.

Students not meeting these standards by the end of their fourth semester at the University at Albany are not guaranteed admission to the Massry School of Business.

Students in the Massry School of Business who have attained junior standing (i.e., 56 degree applicable credits) and who have met all the retention standards shall be eligible to enroll in the upper division School courses. 

Direct Admission as Freshmen

A select group of freshmen will be offered admission to the Massry School of Business Accounting or Business Administration majors without any additional conditions beyond those for continuing enrollment at the University. Such admission will be based on a review of the student’s performance in high school as reflected in grade point average (HSGPA), performance on school-based tests such as Regents exams, scores on the SAT or ACT national exams, competitive rank in class, and similar metrics.

Students must complete the same set of business core courses during their first two years that are required of all students in order to begin the upper division sequence of business courses in the junior year. The business core courses must be completed with an average grade of at least C (2.00).

Direct admission as freshmen to the Massry School of Business represents an act of confidence in a cadre of well-prepared students, and it is expected that these students will perform at the highest academic levels at the University at Albany. Students must meet University at Albany requirements for good academic standing to retain their enrollment in the Massry School of Business.

Direct Admission students who are academically dismissed by the University prior to declaring the Business Administration or Accounting major relinquish their direct admit status. If granted readmission by the University’s Committee on Academic Standing, the student will need to seek an alternate major or apply to the Massry School of Business at the end of the semester in which they complete the business core courses and obtain junior standing (at least 56 credits).    

Initial Admission of Transfers with Sophomore Standing or above to the Massry School of Business

All students whose basis of admission is “TRANSFER” can be admitted to the Massry School of Business by declaring their major as either Accounting or Business Administration at the time of their application to the University as long as they will have met the following criteria:

Students must have completed a total of at least 32 degree applicable credits by the end of the spring semester preceding their summer or fall admission to the University, or by the end of the fall semester preceding their spring admission to the University. They must also have a final cumulative GPA of 3.00 or higher and have completed elsewhere a minimum of three of the designated admission core courses with at least a 3.00 average prior to matriculation.

To remain a Massry School of Business major, students must achieve a minimum overall GPA at the University at Albany of at least a 2.50 by the end of their first semester. They must also complete all remaining core courses with a minimum 3.00 average by the end of their second semester at this University. (Note: all core courses must be taken on an A–E graded basis.) Additionally, they must have achieved 56 degree applicable credits by the end of two semesters at the University.

Subsequent Admission to the Massry School of Business

Students who did not declare their major as “School of Business” by the deadlines stated above but whose basis of admission is “FRESHMAN” or whose basis of admission is “TRANSFER” with fewer than 32 degree-applicable credits may directly apply (or reapply) for admission to the Massry School of Business Accounting or Business Administration major once they have attained junior standing (i.e., 56 degree applicable credits) and have satisfactorily completed all seven of the admission core courses. These courses are: (1) BACC 211 (2) BITM 215 (3) AMAT 108 or AECO 320 (4) BFOR 200 (5) BLAW 220 (6) APSY 101 and (7) BBUS 100.

(Note: all core courses must be taken on an A–E graded basis.)

Other “TRANSFER” students who were admitted with 32 or more degree-applicable credits but who were not initially admitted to the Massry School of Business may still be considered for admission within the following guidelines:

  1. Students who can demonstrate that their previous transfer record would have qualified them for admission had they applied initially to the Massry School of Business will be admitted under the conditions and criteria described above for other sophomore or junior transfers.
  2. Students who do not initially qualify for admission as a transfer student to the Massry School of Business may apply directly to the Massry School of Business in the semester in which they will have completed 56 credits and all seven core courses. Applications are available in the Office of Student Services in BB 201 on May 1st, June 1st, or December 1stand are due in that same office prior to the end of final exams for a fall, spring, and summer session.

Appeals

Special Admissions: Students not admissible by any of the established criteria but who believe they have extenuating circumstances may write a letter of appeal to the School. Contact the Massry School of Business Office of Student Services, BB 201, for the procedure.

Course Progression Restrictions

Students must earn a grade of C or higher in BACC 311 to enroll in BACC 312.

Degree Requirements for the B.S. in Accounting

  • AECO 110 Principles of Economics I: Microeconomics (3)
  • AECO 111 Principles of Economics II: Macroeconomics (3)
  • AECO at 300 level or above where AECO 110 and 111 are prerequisites, excluding AECO 320, 496, and 497 (3)
  • Select One of the Following Options:
    • AMAT 106 Survey of Calculus (3)
    • AMAT 112 Calculus I (4)
    • AMAT 118 Honors Calculus I (4)
    • Or equivalent Calculus (3-4)
  • Select One of the Following Options:
    • AMAT 108 Elementary Statistics (3)
    • AECO 320 Statistics (3)* 
  • APSY 101 Introduction to Psychology (3)*
  • BACC 211 Financial Accounting (3)*
  • BACC 222 Cost Accounting Systems for Managerial Decisions (3)
  • BACC 301 Financial Accounting Analytics Lab I (1)
  • BACC 302 Financial Accounting Analytics Lab II (1) 
  • BACC 311 Financial Accounting Theory I (3)
  • BACC 312 Financial Accounting Theory II (3)
  • BACC 381 Accounting Information Systems (3)
  • BACC 403 Auditing Analytics Lab (1) 
  • BACC 411 Financial Accounting Theory III (3)
  • BACC 440 Survey of Taxation (3)
  • BACC 461 Auditing (3)
  • BBUS 100 Survey of Business (1)* 
  • BBUS 310 Business Communications (1)
  • BFIN 300 Financial Management (3)
  • Select One of the Following:
    • BFIN 301 Corporate Financial Policy and Strategy (3)
    • BFIN 375 Money and Capital Markets (3)
    • AECO 350 Money and Banking (3)
  • BFOR 200 Information Security for Business (3)*
  • BITM 215 Information Technologies for Business (3)*
  • BITM 330 Improving Business Performance with Information Technologies (3)
  • BLAW 220 Business Law (3)*
  • BLAW 321 Law of Business Organization (3)
  • BMKT 310 Marketing Principles (3)
  • BMGT 341 Behavioral Foundations of Management (3)
  • BMGT 481W Strategic Management (3)

*Seven Admission Core Course Requirements