Program Components for the Additional Major in Accounting

PROGRAM COMPONENTS

Judaic Studies: Consistent with the mission and policies of Hebrew Theological College, all degree-seeking students pursuing an additional major in Business or Accounting must complete the requirements for a primary major in an area of Judaic Studies. Any student not progressing satisfactorily in the Judaic Studies major will not be permitted to continue in the additional major program.

In addition to the Judaic Studies and General Education requirements, the Accounting and Business coursework for the additional major in Accounting consists of 36 semester hours as outlined below.

  • ACCT 201 Principles of Financial Accounting
  • ACCT 202 Principles of Managerial Accounting
  • ACCT 211 Financial Accounting II
  • BUSN 215 Macroeconomics or BUSN 217 Microeconomics
  • BUSN 250 Business Law
  • ACCT 253 Intermediate Financial Accounting I
  • ACCT 254 Intermediate Financial Accounting II
  • ACCT 263 Accounting Information Systems
  • BUSN 341 Business Finance
  • ACCT 343 Tax Law
  • ACCT 353 Advanced Financial Accounting
  • ACCT 363 Auditing

General Education: Students must complete HTC’s General Education Requirements as listed in the catalog.  Additional requirements:

1. ENGL 213 Rhetoric: Clarity and Persuasion. ENGL 213 satisfies 3 credit hours of the LAS Composition requirement.

2. BUSN/MATH 272 preceded by MATH 105 or ACCT 250 / MATH 250 Mathematics and Computation for Business Majors, which satisfies the LAS mathematics requirement. A student who lacks the appropriate background must take the needed prerequisites before enrolling in these courses.

3. BUSN 272 Statistical Analysis.  A student who lacks the appropriate background must take the needed prerequisites before enrolling in BUSN 272.

4. PHIL 322 Case Studies in Jewish Business Ethics (3 semester hours), which may be used to partially satisfy the AHS Philosophy requirement.

5. BUSN 215 Macroeconomics or BUSN 217 Microeconomics may be used to satisfy the LAS requirement in Behavioral and Social Sciences.

A minimum of 120 semester hours is required for all students who graduate from Hebrew Theological College with a Bachelor of Arts degree.  Students pursuing a additional major in Accounting with eligibility for the CPA examination must complete at least 24 semester hours of accounting with at least one course each in financial accounting, auditing, taxation, and managerial accounting and at least 24 semester hours in business courses or substantially equivalent (other than accounting) courses.
Residency Requirement: The following 15 semester hours must be completed in residence:

12 hours in Business/Accounting Courses, 6 hours of which must be at the 300 level or above

PHIL 322 Case Studies in Jewish Business Ethics (3 semester hours)

Certified Public Accountant Track

1. A student can earn a BA from Hebrew Theological College with an additional major in Accounting, and subsequently complete the required advanced coursework in Business and prepare to sit for the CPA exam.

2. Specifically, the Illinois Board of Examiners (the examining board for the CPA exam) requires those taking the CPA exam to complete 150 semester hours from accredited institutions, including a bachelor’s degree, which must include at least 24 semester hours of accounting at the undergraduate and/or graduate level with at least one course each in financial accounting, auditing, taxation, and managerial accounting and at least 24 semester hours in business courses or substantially equivalent (other than accounting) courses at the undergraduate or graduate level.

3. It is very important to note that in order to maximize a student’s ability to successfully pass the CPA exam, the student would be well advised to pursue additional advanced accounting and business coursework, specifically ACCT 344: Tax Law II and ACCT 358: Governmental and Non-Profit Accounting, and including a CPA exam review course. If enrollment suffices, these advanced courses may be offered as advanced electives on a rotating basis. The minimum required accounting courses are offered as part of HTC’s additional major in Accounting, and the minimum required additional courses in Business are offered (over the course of two years) as part of HTC’s additional major in Business.

4. As students proceed through the program, they will meet regularly with the CPA Track Adviser.