Program Components for the Additional Major in Accounting

ADDITIONAL MAJOR IN ACCOUNTING

Curriculum Requirements: Additional Major in Accounting

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 an additional major
in Accounting with eligibility for the CPA examination must complete at least 30 semester
hours of accounting, and at least 24 semester hours in business courses or substantially
equivalent (other than accounting) courses. In addition, the 30 semester hours of accounting
coursework must include at least one course each in financial accounting, auditing, taxation,
and managerial accounting, and must also include the equivalent of 2 semester hours each
of accounting research & analysis and business communications, and the equivalent of 3
semester hours in business ethics.

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


Program Components for the Additional Major in Accounting

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 (see Academic Progress Policy, page 90) in the Judaic Studies
major will not be permitted to continue in the additional major program.

General Education: Students must complete HTC’s General Education Requirements as
listed in the catalog. Additional requirements:
       1.        ENGL 213 Business Communications: Clarity and Persuasion. ENGL 213
                  satisfies 3 credit hours of the LAS Composition requirement as well as the CPA
                  exam requirement for the equivalent of 2 credit hours of business communication.
       2.        BUSN 272 preceded by either 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 322 Case Studies in Jewish Business Ethics (3 semester hours), which may
                  be used to partially satisfy the AHS Philosophy requirement.
       4.        BUSN 215 Macroeconomics or BUSN 217 Microeconomics may be used to
                  satisfy the LAS requirement in Behavioral and Social Sciences.

Accounting Coursework: In addition to the Judaic Studies and General Education
requirements listed above, 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

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 that individuals applying to take the CPA exam must have completed 150
           semester hours from accredited institutions, including a bachelor’s degree, including
           the following accounting and business coursework:
           a.       At least 30 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 as well as the equivalent of 2 semester hours each of
                     accounting research and analysis and business communications, and the
                     equivalent of 3 semester hours in business ethics.
           b.       At least 24 semester hours in business courses or substantially equivalent (other
                     than accounting) courses at the undergraduate or graduate level.

3.        In order to meet the above educational requirements, the following courses offered at
           HTC will be required for students pursuing the Certified Public Accountant Track:

Accounting courses:
ACCT 201        Principles of Financial Accounting
ACCT 202        Principles of Managerial Accounting
ACCT 211        Financial Accounting II
ACCT 253        Intermediate Financial Accounting I
ACCT 254        Intermediate Financial Accounting II
ACCT 343        Tax Law I
ACCT 353        Advanced Financial Accounting
ACCT 358        Governmental & Not-For-Profit Accounting and Accounting Research
ACCT 363        Auditing

One of the following Accounting electives:
ACCT 374       Internship in Accounting,
ACCT 263       Accounting Information Systems
ACCT 344       Tax Law II

Business courses other than accounting:
BUSN 213       Business Communication: Clarity and Persuasion
BUSN 215       Macroeconomics
or BUSN 217  Microeconomics
BUSN 250       Business Law
BUSN 301       Management of Personnel and Organizations
BUSN 322       Case Studies in Jewish Business Ethics
BUSN 341       Business Finance

Two of the following Business electives:
BUSN 272       Statistical Analysis
BUSN 311       Principles of Marketing
BUSN 385       Business Policy and Strategic Management
BUSN 306       Business Data Analysis


4.        In order to maximize a student’s ability to successfully pass the CPA exam, the student
           would be well advised to take a CPA exam review course upon completion of the
           Accounting program at HTC. If enrollment suffices, such a course may be offered as an
           advanced elective. 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.

5.        As students proceed through the program, they will meet regularly with the CPA Track
           Advisor.