Department of Business Administration and Economics

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Department of Business Administration and Economics

119 Hartwell Hall
(585) 395-2623
www.brockport.edu/school_business_management/

Chairperson and Associate Professor: William Dresnack; Associate Chairperson: Jerald Weaver; Professors: John Gardner, Joseph Mason, Sandeep Singh, John Spitzer; Associate Professors: Steven Breslawski, Gary Briggs, Charles Callahan III, James Cordeiro, Richard Fenton, Baban Hasnat, D. Donald Kent, Susan Stites-Doe, Jeffrey Strieter, Ralph Trecartin, Melissa Waite, Jerald Weaver; Assistant Professors: Thomas Cone, M. Asri Jantan, John Keiser, Yusuf Nur, Gail Rein, Jane Romal, Rong Yang; Emeritus Faculty: Inaam Al-Hashimi, John Chasse, Rawle Farley, Yu-Ku Li, Edward Van Duzer.

• Business Administration Major
• Accounting Major
• International Business and Economics Major
• Accounting Courses
• Business Administration Courses
• Economics Courses

Programs: The department’s programs are accredited by The Association to Advance Collegiate Schools of Business International (AACSB). AACSB accreditation is a symbol of high program quality and indicates that the department’s programs have undergone extensive external review to ensure they meet the rigorous standards developed by more than 900 leading national and international business organizations and educational institutions. The department offers degree programs in accounting, international business, and business administration. Business administration students specialize in accounting, finance, management, marketing, or pre-law. The department also offers minors in business administration, economics, and finance.

Our Vision: To be recognized by our stakeholders for providing high-quality business education.

Our Mission: The department provides access to high-quality undergraduate business education for students who have demonstrated the prerequisite ability to succeed. The department’s programs accommodate a broad spectrum of students with varied interests, including transfer and non-traditional students. The department contributes to student success by preparing students for entry into professional business careers and graduate studies. Students learn theories of business and economics and develop important business skills. In order of emphasis, faculty engage in teaching, scholarship and service.

Program Goals: All of the department’s programs build on a comprehensive liberal arts education and provide a broad understanding of business-related theory and practice. All programs develop proficiency in written and oral communication, numeracy, and teamwork.

The Accounting Major prepares students to pursue careers in public accountancy as CPAs and as accountants in business, government, and not-for-profit organizations. Graduates may also assume positions that support an organization’s accounting and financial systems.

The Business Administration Major prepares students to assume entry-level positions in an organization’s accounting, financial, marketing, and management systems. Students are able to specialize in accounting, finance, marketing, management, and pre-law.

The International Business and Economics Major provides an interdisciplinary education that includes foreign language proficiency and cross-cultural awareness. Students gain knowledge and develop skills relevant to conducting business in the international domain. Graduates are prepared for careers with organizations with international operations.

Evening Programs: Complementing the day program is a sizeable offering of evening courses. All of the courses required to complete the business administration degree with a specialization in finance, management, or marketing, are offered in the evening on a rotating basis. Courses supporting the accounting degree are also offered on a rotating basis, but the department cannot guarantee optimal sequencing for evening students. The international business degree program cannot be completed at night.

The evening program is intended primarily for part-time students and for full-time students who want to take one or two courses per semester at night. Full-time students should not expect to be able to carry a full-time load at night. Evening courses are offered at the main SUNY Brockport campus. Students planning to complete a degree through evening courses should work closely with their advisor in planning degree completion.

1. Changes in Degree Requirements Students must meet the degree requirements in effect at the time they matriculate (at the time they are formally accepted by SUNY Brockport for admission or readmission into a degree program). The department continuously revises its programs in response to changes in the business environment and the changing expectations of employers. Therefore the degree requirements listed in the Undergraduate Studies Catalog may not be current. Students and prospective students should check the department’s Web site for the most current program requirements, descriptions, and course offerings.
2. Time Limitation: Courses completed more than 10 years prior to matriculation cannot be used to satisfy degree requirements in any of the department’s majors or minors. Courses completed more than 10 years prior to matriculation must be repeated. Under some circumstances, students may request the opportunity to earn course credit by examination rather than repeat a course; contact the department for details. This policy applies to courses taken at SUNY Brockport and courses taken at other institutions.
3. Advisement: Students majoring in the department’s programs will be assigned a business faculty advisor when they declare their intent to major in business. The advisor’s name will then appear at the top of the student’s Degree Audit Report (DARS); DARS is available on the Web. After an advisor has been assigned, students are required to meet with their advisor each semester and are expected to:
   1. Bring a copy of their DARS report to the meeting.
   2. Prior to the meeting, consult their DARS report and the College’s Undergraduate Studies Catalog or department Web site for the purpose of determining which degree requirements the student has not yet met.
   3. Prior to the meeting, prepare a proposed schedule of classes for the following semester. Advisors assist students by reviewing the courses that the students select each semester and by answering questions about degree requirements, course sequencing, transfer course work, electives, careers, and graduate school. However, advisors will not create the students’ schedule for them.
   4. Prior to the meeting, consult with the online course schedule to confirm that the classes in the student’s proposed schedule are still open, making adjustments as necessary.

   It is the advisor’s prerogative to decline to meet with students who fail to meet these expectations , i.e., students who are unprepared. Unprepared students will be required to reschedule their meeting at a later date, which may result in courses filling before the student has the opportunity to register. This, in turn, may delay the student’s graduation.

   Faculty advisors assist students in academic planning, but each student is ultimately responsible for knowing and meeting their degree requirements as specified in the College catalog and on their Degree Audit Report (DARS).

4. Registration: Each semester, the College will publish a schedule of the classes available the following semester. The schedule of classes also contains information on registration dates and times. A student’s registration date and time will vary by class rank and last name.

   Students must consult with their advisor and obtain an advisement Personal Identification Number (PIN) prior to registration for the following semester. Students should contact their advisor at least two weeks in advance of their registration date for the purpose of understanding how to schedule advisement. Advisors’ office hours will be posted on their office door or are available from the department secretary at (585) 395-2623 . Some advisors work by appointment while others work on a drop-in basis. Voice and e-mail messages left for advisors should include the student’s name, phone number, e-mail address, and times when the advisor may contact the student. Please speak slowly and clearly when leaving voice mail messages.

   Students who are unable to arrange advisement with their designated advisor, because of work or class schedule conflicts, should call (585) 395-2623 and request an appointment with the department’s general advisement staff. However, students are expected to work with their primary advisor if possible.

   Students who do not contact their faculty advisor on a timely basis or who register for courses after their designated registration date will often find themselves closed out of required courses, causing the students’ graduation date to be delayed.

5. Closed Courses: The department sets enrollment caps on each course offered. Registration into closed business courses is controlled by the department and not by the instructor, i.e., an instructor cannot give permission to add into a closed course.

   Students seeking to add a closed course must complete a petition available in the department office. In general, the department gives priority to students who 1) need a course to graduate on time, 2) demonstrably cannot take an alternative, open course, and 3) made an attempt to register for the course during their designated registration period, i.e., the student did not register late. Students who fail to register during their designated registration period will not be added to closed sections or otherwise accommodated. As such, it is important that each student register at the designated time.

6. Required Course Grades: An overall average of 2.0 is required to complete any major or minor offered by the department. In general, students majoring in the department’s programs need to earn a grade of at least “C-” in a course to count the course toward a degree requirement. However, accounting majors must earn at least a “C” in their accounting courses (ACC prefix on course number). Students pursuing a minor need only to pass a course (D- or above) to count the course toward the minor.
   Note: GPA requirement for acceptance as a business administration minor requires a minimum 3.0 GPA.
7. Three Strikes Policy: To satisfy the minimum grade requirement described in 6 above, students may take a course up to three times. Students who are unable to earn the required grade after three attempts will be blocked from further registration in the course and, as such, will not be able to complete their program of study (the student will need to pursue a major or minor in another department).
   Note: This rule applies only to accounting, business, economics courses, ENL 308 and CIS 106.
8. General Education Requirements: In addition to their major course work, students majoring in the department’s programs must complete all College General Education requirements; these are described in the College’s Undergraduate Studies Catalog. A student’s required general education requirements will vary depending on the student’s matriculation (entrance) date and transfer status. Each student’s general education requirements are specified in their Degree Audit Report (DARS); DARS is available on the Web.
9. Transfer Course and Grade Policy: In general, a grade of “C-” or higher is required for transferred courses to be used to satisfy prerequisite, corequisite, business core, and specialty area course requirements. However, accounting majors need to earn a grade of “C” or higher in any accounting course (ACC prefix) that is to be transferred.
10. Requests for Transfer Credit: The College maintains a large database of transfer course equivalencies. Courses from other schools are often automatically transferred as equivalent to a specific SUNY Brockport course. If a course has been transferred as equivalent to a SUNY Brockport course, the equivalency will be shown on the student’s DARS report.

    Other times, however, courses are transferred for general credit, but no specific course equivalency is indicated on DARS. If you believe that a course taken elsewhere is equivalent to a specific SUNY Brockport course, you will need to complete a course equivalency transfer request form (available in 119 Hartwell Hall) and provide documentation of equivalency (e.g., a detailed syllabus). Submit the form and the documentation to the secretary of the department that offers the course. Your request will then be evaluated in accordance with the department-specific process for evaluation of transfer requests.

    Except as noted below, students completing any of the department’s programs may request transfer credit for (1) any prerequisite course, and (2) any 300-level course not restricted by residency requirements. The student cannot receive transfer credit unless both the department and the College approve the transferred courses, and the number of courses transferred is subject to the residency requirements of the College and department.

    After matriculating at SUNY Brockport (formal admission to the College), students must take all 400-level accounting, business, and economics courses at SUNY Brockport. Freshman-level courses taken at two-year colleges generally cannot be transferred as equivalent to 300-level courses, and no two-year college course work will be transferred as equivalent to any 400-level course. Students must complete BUS 475 Strategic Management at SUNY Brockport.

    Note: A separate set of policies applies to CIS 106 (End User Computing) and ENL 308 (Business Writing). These courses are not generally accepted from other institutions. However, these courses may be waived under certain circumstances. Information on specific conditions and the process for waiver of these courses is available in the department office (119 Hartwell Hall).

11. Residency Requirement: At least one half of the course work required to complete any department major or minor must be taken at SUNY Brockport. Additionally, as noted in section 10 above, certain courses cannot be transferred. These courses must be taken at SUNY Brockport.

12. Participation in Assessment Activities: The Department of Business Administration and Economics administers various assessment instruments throughout the curricula of its programs. Assessment activities may take the form of exams, exercises, or surveys. Assessment data is used for quality control and program improvement. Many of the department’s program improvement efforts are based on assessment results.

    However, assessment results are valid only when students give their serious participation and best effort. As such, students are required, as a condition of enrollment in any of the department’s courses, to participate in assessment activities and to give their best and honest effort in all assessment exercises administered by the department. Assessment activities administered in a course are considered a course requirement. This course requirement is no less important than is attendance, homework, or other exams. Students who are absent when assessment exercises are conducted may be required to repeat the exercise as a condition of passing the course.

13. Internships: The department encourages student participation in internship experiences that are relevant to the student’s degree and area of specialization. Increasingly, employers seek to hire individuals with relevant work experience. An internship is not required for graduation, but students without significant work experience (relevant to their major) are strongly encouraged to complete at least one internship experience. The Department of Business Administration and Economics limits the number of credits and internship experiences a student may complete to a maximum of 15 credits and two internship experiences. Information on internship programs and procedures may be obtained in 110 Hartwell Hall.

14. Academic Dishonesty (Cheating): The definitions of academic dishonesty are provided in a College publication entitled Your Right To Know & Academic Policies Handbook . Students in the department’s programs are bound by the definitions and policies described in Your Right To Know & Academic Policies Handbook . The department reserves the right to expel, from its programs and courses, any student found to be engaged in premeditated acts of academic dishonesty. This policy is strictly enforced. Your first offense will be your only offense; there are no warnings.

    All work and assignments completed in the department’s courses should be assumed to be individual assignments unless you have received explicit permission from the instructor to work with one or more partners.

    The Your Right To Know & Academic Policies Handbook is produced for distribution every fall. It contains important information every student should know about campus safety, codes of student conduct, and more. You can stop by the office of the Division of Student Affairs on the sixth floor of the Allen Administration Building to pick up a copy.

15. Student Conduct: Students are expected to treat each other, their instructor, persons in charge, and the department’s staff with common courtesy, decency and respect. Students will recognize the instructor’s authority to lead and direct classroom activities. Students will refrain from all behaviors that interfere with the teaching and learning process as well as behaviors that are disrespectful or belligerent to faculty and staff. All behaviors that, in the judgment of the instructor, interfere with the teaching/learning process will be considered disruptive.

    Campus policies on disruptive behavior and students are detailed in the Your Right To Know & Academic Policies Handbook document (referenced in section 14 above). Disruptive students may be asked by the instructor to leave the classroom; students refusing to do so will be escorted from the premises by University Police. Students who are consistently or seriously disruptive will be dismissed from the department’s programs and may be expelled from the College.

16. Course Prerequisites: Many of the department’s courses have prerequisite courses. The College catalog details the prerequisites for all established courses; for new courses not listed in the catalog, students should speak with the instructor. The prerequisites for a course must be completed prior to registration for the course. Students who are found to be deficient in the prerequisites for a course may be dropped from the course.

    In particular, the courses BUS 325 Principles of Finance and BUS 475 Strategic Management have a sizeable number of prerequisites. Students who fail to complete prerequisites for these courses in a planned and timely basis are likely to find that they will not be able to graduate as planned.

17. Timely Completion of Program Entrance Requirement: Students admitted to the College are not automatically admitted to the department’s programs. Students must first meet program entrance requirements, which include prescribed prerequisite course work. Prerequisite courses vary by degree program. There are prerequisite requirements for all department majors and some minors.

    • Full-time students entering as freshmen are expected to complete prerequisite course work by the first semester of their junior year.
    • Full-time students transferring with an associates degree in business are expected to complete prerequisite course work in their first semester at Brockport.
    • Part-time students are expected to complete prerequisite courses before beginning 300- level business courses.

    Timely completion of program prerequisites is the student’s responsibility. Failure to complete program entrance requirements on a timely basis may delay the student’s graduation.

18. Separation from the College: If a student chooses to leave the College prior to graduation, a leave of absence should be filed with the Career Services Separations Office (Rakov Center). Leaves of absence expire after one year and if the student returns at a later date to complete the degree, the student will need to reapply to the College. Further, the student will need to complete the (potentially new) degree requirements in effect at time of readmission. This includes any changes in the major and in the General Education requirements of the College. Students, therefore, are strongly advised not to separate from the College prior to completing their degrees.

19. Department Communications: The department uses an e-mail list-server to communicate important announcements, changes in class times and course offerings, new policies, information about department events, etc.

    • Students are responsible for reading communications from the department and responding accordingly.
    • Department communiques will be directed to the student e-mail address provided by the College. Students using a different e-mail account are responsible for redi- recting messages from their SUNY Brockport account to their preferred e-mail address. Call the Information Technology Help Desk at (585) 395-5151 for assistance in this regard.
    • The department’s e-mail list-serve is for official department communiques only, and all communiques will originate from the department office. Under no circumstance is any student allowed to broadcast messages using this list-serve. Unauthorized use of the list-serve will be taken very seriously and the offender referred to the campus Judicial System for appropriate action.

Business Administration Major

The Business Administration Major prepares students to assume entry-level positions in an organization’s accounting, financial, marketing and management systems. It also offers excellent preparation for graduate or law school study. Students are able to specialize in accounting, finance, marketing, management, and pre-law.

Business Administration Degree Requirements
All business administration majors are bound by the policies, terms and conditions described earlier in the section above titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” Business administration majors must complete all SUNY Brockport General Education requirements and degree requirements for students earning the Bachelor of Science. In addition to prescribed business course work, students majoring in business administration must complete a minimum of 60 credits of non-business, non-accounting course work. Up to nine credits of economics courses and up to six credits of statistics may be included in this 60-credit total. Students earning a degree in business administration must complete four groups of courses: (1) prerequisites, (2) corequisites, (3) the business core, and (4) a specialization of their choosing (accounting, finance, management, marketing, or pre-law). See “Course Requirements for the Business Administration Major” below for details.

Course-Grade and GPA Requirements for the Major in Business Administration
Students pursuing the business administration major must satisfy four course-grade and GPA requirements as follows:

1. A student’s cumulative GPA in the prerequisite courses is used to determine whether the student will be admitted to the major. Students must earn a minimum GPA of 2.5 in the prerequisite courses, with no grade lower than “C-,” to be granted admission to the major in business administration. Transfer grades are included in this GPA.
2. Students must earn a grade of at least “C-” in each course used to satisfy a business administration major requirement. This applies to the prerequisite, corequisite, business core, and specialization course requirements described in Course Requirements for the Business Administration Major” below.
3. Students must earn an overall cumulative GPA of at least 2.0 in the SUNY Brockport courses used to satisfy the corequisite, business core, and specialization course requirements described in “Course Requirements for the Business Administration Major” below.
4. All General Education, upper-division (300/400 level) course work, and GPA requirements of SUNY Brockport must be met, including an overall cumulative GPA of at least 2.0 in all SUNY Brockport course work used to meet bachelor’s degree requirements.

Course Requirements for the Business Administration Major
Students must satisfy prerequisite, corequisite, business core, and specialization course requirements as specified below. Students may complete multiple specializations, but should remember that a maximum of 54 credits of course work with a BUS prefix, including transferred courses, internships, and independent studies, can be applied towards the 120 credits required to graduate.

1. Prerequisite Course Requirements (21 credits, must be completed before declaring the major): Prerequisite courses provide a foundation for upper-division course work. As described in “Course Grade and GPA Requirements for the Major in Business Administration” above, grades in prerequisite courses are used to determine admission to the major.

Notes:
(1) It is expected that full-time students will complete all prerequisite courses no later than the first semester of their junior year. Part-time students should complete prerequisites before beginning 300-level business courses.

(2) An introductory statistics course from another discipline (e.g., psychology) may be substituted for ECN 204. However, credit towards graduation will be allowed for only one introductory statistics course.

2. Major Course Requirements
Completion of the business major requires a minimum cumulative GPA of 2.0 in the corequisite, core, and specialty area courses requirements specified in 2a, 2b, and 2c below. Students must earn a grade of at least “C-” in each course to satisfy degree requirements.

Note: BUS 317 and BUS 461 may be taken to satisfy the corequisite requirement, or as a management specialty elective, but not both. Each course meets only one requirement.

Note: BUS 475 must be taken at SUNY Brockport.

2c. Business Specialty Options (12-15 credits)
Students must complete at least one of the specialty areas described below. Students may take additional specialty courses on an elective basis. Note that, if the accounting or pre-law specialization is selected, at least five courses must be completed. Regardless of which area of specialization is selected, students should consult with their academic advisor to determine which combination of specialty area courses is most consistent with the student’s professional goals. After matriculating at SUNY Brockport, students must take all 400-level business and economics courses at SUNY Brockport.

Accounting Specialty (15 credits)
The accounting specialization is intended for students who have an interest in an accounting-related career, but who are also certain that they do not wish to pursue licensing as a Certified Public Accountant. Students with an interest in accounting should give serious consideration to completing a major in accounting. For details, see Majors in Accountingbelow.

Note: (1) A minimum of 12 credits of upper-level accounting must be taken at SUNY Brockport, including all 400-level accounting courses.

Finance Specialty (12 credits)
Finance specialty courses are appropriate for students who have an interest in a finance-related career, including corporate financial analysis, cash management, brokerage, banking, investment banking, marketing financial instruments and insurance, and personal financial and estate planning. In addition to providing a solid foundation for graduate work in business and finance, the specialty also prepares students to pursue professional certification, including the Certified Treasury Professional ® (formerly Certified Cash Manager, CCM) exam, required for the CTP ® designation.

Finance students must take the following two courses:

Finance students must also select two electives from the list below.
At least one elective must be from group A.

Notes:
(1) Finance students must take ECN 302 to satisfy their corequisite requirement.
(2) Only one course from Group B may be used to satisfy finance specialty requirements. However, finance students are encouraged to take additional Group B courses as electives or to complete the economics minor.

Management Specialty (12 credits)
The management specialization prepares students for success in a wide variety of management-related careers. Management students’ career options may include general management, human resource management, information systems management, operations management, retail management, and small business management. The specialty is also ideal for students seeking a general management degree, and is especially appropriate for those who envision going to graduate school and/or seeking promotions in their current career paths.

To complete the management specialty, students must take the following two courses:

and two electives from the list below:

Note: Neither BUS 317 nor BUS 461 may be counted for both the corequisite requirement and the specialty requirement.

Marketing Specialty (12 credits)
The marketing specialty prepares students for successful careers in business or marketing. Career opportunities in marketing are extensive and diversified, including opportunities in consumer and industrial sales, supply chain management, direct marketing, marketing management, marketing research, merchandising, promotion, public relations, sales management, and retail management. In addition, the marketing specialty provides an excellent foundation for students pursuing graduate studies in business or marketing. To complete the marketing specialty, students must successfully complete a minimum of four courses from the list below.

Pre-law Specialty (15 credits )
Business Administration is one of the most popular pre-law degrees. The pre-law specialization is designed specifically for business students interested in attending law school. Students completing the specialization are able to make informed decisions about pursuing a law degree, elevate skills and cognitive abilities that are key to success in law school, and develop a fuller understanding of various aspects of the law, the legal profession, and the legal environment. Students who choose not to enter law school are able to pursue business-related careers and graduate programs.

To complete the pre-law specialty, students must complete the following three courses:

and at least two electives from the list below:

Notes

1. Students may substitute an approved six-credit (or greater) internship for one of the elective courses listed above. PLS 492, 493, 495, and OAP 413 (in law practice), are all approved internship experiences. Other experiences may be used, provided that they are approved in writing by the student’s business advisor.
2. Students completing this specialty should take PHL 102, 104, or 202 to satisfy a General Education humanities requirement. Students should consider using electives to take all three courses.
3. Students in the pre-law specialty are encouraged to complete a minor in economics, criminal justice, philosophy, or political science. Students may also wish to complete a second specialization in the business administration program.
4. Students may wish to consult with Dr. John Keiser, area coordinator for pre-law, in designing their program.

Majors in Accounting

The department offers two degrees in accounting, each leading to a Bachelor of Science in Accounting. The first is the 120-hour accounting major designed for individuals pursuing careers as accountants in business, government, or not-for-profit organizations. Students completing this degree are qualified to sit for the Certified Management Accountant (CMA) exam. Students completing this degree prior to August 1, 2009 are also qualified to sit for the Uniform Certified Public Accounting exam (CPA), if registered for the exam before August 1, 2009.

The second degree in accounting, referred to as the “Bachelor of Science In Professional Accounting,” is the 150-hour accounting major designed for students who wish to qualify for the Certified Public Accountant (CPA) exam in New York state and pursue careers in public accounting as Certified Public Accountants. This degree pertains to students who sit for the Uniform CPA exam in New York after August 1, 2009. This degree program should be pursued by students matriculating as freshmen after August 1, 2004, assuming those students plan to complete college according to a traditional schedule (completing approximately 30 credits per year).

Note: Effective fall 2004, students who wish to sit for the CPA exam in New York state must complete a program in accounting with a minimum of 150 hours if completion of the program and registration for the CPA exam occur after August 1, 2009. Students completing a registered program consisting of 120 hours must do so before August 1, 2009 AND also register to sit for the CPA exam prior to August 1, 2009. It is highly recommended that students work closely with their academic advisors on meeting degree requirements for the CPA exam.

Accounting Degree Requirements Prior to August 1, 2009

All accounting majors are bound by the policies, terms and conditions described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” In order to graduate, and to meet the New York state requirements for taking the CPA exam prior to August 1, 2009 accounting majors must complete a minimum 60 credits of prescribed business and accounting course work plus a minimum 60 credits of non-business, non-accounting, liberal-arts course work. In completing the required minimum 60 credits of non-business, non-accounting course work, students should ensure that they have met all SUNY Brockport General Education requirements and degree requirements for students earning a bachelor of science. Accounting majors must work closely with their advisor to determine the applicability of both their accounting and non-accounting courses toward the requirements for this degree.

Students majoring in accounting within the 120-credit program must complete four groups of courses: (1) prerequisites, (2) corequisites, (3) business core courses, and (4) a prescribed series of upper-division accounting courses. Students completing the 150-credit program for a major in accounting must complete the four groups mentioned above plus two additional groups: (5) business electives and/or business internship and (6) computer information systems courses. See “Course Requirements” for both accounting majors below for details. Students without significant work experience relevant to accounting are strongly encouraged to complete at least one internship experience.

Course-Grade and GPA Requirements for the Majors in Accounting
Students pursuing an accounting major must meet six course-grade and GPA requirements as follows:

1. Any course with an ACC prefix, which is counted toward the degree requirements, must be completed with a grade no lower than “C.” This includes program prerequisites, corequisites, and upper-division course work.
2. Accounting majors must earn a grade of at least “C-” in all other courses used to satisfy a major requirement within the accounting major.
3. A student’s cumulative GPA in the prerequisite courses is used to determine whether a student will be admitted to the major. Currently, students must earn a minimum GPA of 2.5 in the prerequisite courses, with no grade in an ACC-prefix course lower than “C” and no other grade lower than “C-.” Transfer grades are included in this GPA calculation.
4. Students must earn an overall cumulative GPA of at least 2.0 in the SUNY Brockport courses used to satisfy corequisite, business core, upper-level accounting, business electives and/or business internship, and computer information systems course requirements specified in “Course Requirements for the Accounting Major” below.
5. All General Education, upper-division (300/400 level) course work, and GPA requirements of SUNY Brockport must be met, including an overall cumulative GPA of at least 2.0 in all SUNY Brockport course work used to meet bachelor’s degree requirements.
6. No courses graded “Pass/Fail” or “Satisfactory/Unsatisfactory” may be counted toward accounting degree requirements.

Transfer Course and Grade Policy: Accounting students are bound by the policies concerning transfer courses and grades described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” A grade of “C” or higher is required to transfer accounting courses (ACC prefix); other required business and economics courses must be completed with a grade of at least “C-.” In general, the department’s accounting course numbered ACC 386 cannot be transferred. A minimum of 12 credits of 300/400-level accounting course work, including all required 400-level courses, must be taken at SUNY Brockport.

Participation in Assessment Activities: Accounting students are bound by the policies concerning assessment activities described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” In addition to other required assessment exams, accounting majors are required to participate in an Accounting Assessment Exam given in ACC 487 Auditing every semester. Failure to participate in these assessment activities may result in students receiving an “E” grade for courses.

Course Requirements for the Accounting Major (Prior to August 1, 2009)

1. Prerequisite Course Requirements (21 credits)
Students must earn a minimum GPA of 2.5 in the following seven prerequisite courses, with no grade lower than “C” in courses with an ACC prefix and no grade below “C-” in the other courses to earn admission to the major.

Note: An elementary statistics course from another discipline may be substituted for ECN 204. However, credit will be allowed for only one introductory statistics course.

2. Major Course Requirements
Completion of the accounting major requires a minimum cumulative grade point average of 2.0 in the courses taken under 2a, 2b, and 2c below, with no grade less than “C” in ACC-prefix courses and no grade less than “C-” in all other courses.

2a. Corequisite Courses (12 credits)
Professional Skills Corequisites: Credits

Note: (1): ECN 301 and 305 may not both be taken for credit.

2b. Business Core Courses (24 credits) Credits

Note: BUS 475 Strategic Management must be taken at SUNY Brockport.

2c. Upper-level Accounting Courses (21 credits)

Note: All 400-level accounting courses must be taken at SUNY Brockport.

3. Other Requirements:
In addition to the major course work described above, accounting majors must meet all of SUNY Brockport’s General Education requirements. Further, in order to meet the New York state requirements (prior to August 1, 2009) for sitting for the CPA exam, accounting majors must complete 60 credits of non-business, non-accounting liberal arts course work. These students need to work closely with their advisor to understand which of their courses count toward this required minimum 60 credits. Because of the 60-credit liberal arts minimum under CPA Exam requirements, accounting majors are limited in the number of additional (elective) business or accounting courses that can be used toward the 120 credits required for the degree. Again, it is very important for students, especially transfer students, pursuing the accounting major and completing the 120-hour program, to work closely with their advisor to understand the limitations on the number of business and accounting courses that can be counted toward the 120-credit graduation requirement for the CPA exam.

Course Requirements for the Bachelor of Science in Professional Accounting (150 Credits Bachelor of Science, required for those enrolling for the CPA exam in New York state after August 1, 2009):

1. Prerequisite Course Requirements (21 credits )
Students must earn a minimum GPA of 2.5 in the following seven prerequisite courses, with no grade lower than “C” in courses with an ACC prefix and no grade below “C-” in the other courses to earn admission to the major.

Note: An elementary statistics course from another discipline may be substituted for ECN 204. However, credit will be allowed for only one introductory statistics course.

2. Major Course Requirements
Completion of the accounting major requires a minimum cumulative grade point average of 2.0 in the courses taken under 2a, 2b, 2c, 2d and 2e below, with no grade less than “C” in ACC-prefix courses and no grade less than “C-” in all other courses.

2a. Corequisite Courses (12 credits)

Note: (1): ECN 301 and 305 may not both be taken for credit.

Note: BUS 475 Strategic Management must be taken at SUNY Brockport

Note: All 400-level accounting courses must be taken at SUNY Brockport.

3. Other Requirements: In addition to the major course work described above, students must meet all of SUNY Brockport’s General Education requirements. Further, in order to meet the New York state requirements (after August 1, 2009) to sit for the CPA exam, accounting majors completing the 150 hour program must complete a minimum 60 credits of non-business, non-accounting liberal arts course work. Total liberal arts course work (non-business, non-accounting) cannot exceed 80 credits. Students need to work closely with their advisor to understand which of their courses count toward this required minimum 60 credits (maximum 80 credits). Because of the minimum 60-credit liberal arts requirement under CPA Exam requirements, accounting majors pursuing careers as CPAs are limited in the number of additional (elective) business or accounting courses that can be used toward the 150 credits required for the degree. Total course work in business and accounting combined cannot exceed 90 hours. It is very important for all students, including transfer students, pursuing careers as CPAs to work closely with their academic advisor to understand the limitations on the number of business and accounting courses that can be counted towards the 150-credit graduation requirement for the CPA exam.

International Business and Economics Major

The international business and economics major provides an interdisciplinary education that includes foreign-language proficiency and cross-cultural awareness. Students gain knowledge and develop skills relevant to conducting business in the international domain. Graduates are prepared for careers with organizations with international operations.

International Business and Economics Degree Requirements
All international business majors are bound by the policies, terms and conditions described earlier in the section titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” International business majors must complete all SUNY Brockport General Education requirements and degree requirements for students earning a Bachelor of Arts. In addition to prescribed business course work, students majoring in international business must complete a minimum of 60 credits of non-business, non-accounting course work. Up to nine credits of economics courses and up to six credits of statistics may be included in this 60-credit total.

The international business and economics major requires completion of 15 credits of prerequisite courses (I below), 27 credits of international business core courses (II below), foreign-language proficiency at the 212 (four-semester) level or higher (see III below), 12 credits of cross-cultural core courses (IV below), and a significant foreign experience (V below). See “Course Requirements for the International Business and Economics Major” and “Course-Grade and GPA Requirements for the International Business and Economics Major” below for details.

Course-Grade and GPA Requirements for the International Business and Economics Major Students pursuing the international business and economics major must satisfy four course-grade and GPA requirements as follows:

1. A student’s cumulative GPA in the prerequisite courses is used to determine whether a student will be admitted to the major. Students must earn a minimum GPA of 3.0 in the prerequisite courses, with no grade lower than “C-,” to declare the major in international business and economics.
2. Students must earn a grade of at least “C-” in each course used to satisfy prerequisite and international business core courses specified in “Course Requirements for the International Business and Economics Major” below.
3. Completion of the international business and economics major requires an overall cumulative GPA of 2.0 in the courses used to satisfy the international business core, foreign-language, cross-cultural core, and foreign experience requirements specified in “Course Requirements for the International Business and Economics Major” below.
4. All General Education, upper-division (300/400-level) course work, and GPA require- ments of SUNY Brockport must be met, including an overall cumulative GPA of at least 2.0 in all SUNY Brockport course work used to meet bachelor’s degree requirements.

Course Requirements for the International Business and Economics Major
Students must satisfy (1) prerequisite, (2) international business core, (3) foreign lnguage, (4) cross-cultural core and (5) foreign-experience requirements as specified below.

1. Prerequisite Course Requirements (15 credits must be completed before declaring the major)
Prerequisite courses provide a foundation for upper-division course work. As described in Course Grade and GPA Requirements for the Major in International Business above, grades in prerequisite courses are used to determine admission to the major.

Notes:

1. It is expected that full-time students will complete all prerequisite courses no later than the first semester of their junior year. Part-time students should complete prerequisites before undertaking a substantial number of 300-level business courses.
2. The MTH 2XX requirement is typically satisfied by taking Calculus I (MTH 201), Business Calculus (MTH 221), or Finite Math (MTH 245). However, any mathematics course at or above the level of MTH 201 (excluding MTH 243, 313 and 441) can be used to satisfy the math requirement.
3. Students are encouraged to take both ACC 281 and 282.
4. An introductory statistics course from another discipline (e.g., psychology) may be substituted for ECN 204. However, credit towards graduation will be allowed for only one introductory statistics course.

2. International Business Core Requirements (27 credits)

Note: CIS 106 is the prerequisite for BUS 317.

Cross-cultural courses are typically upper division, internationally focused, social science courses focusing on current cultural issues. With the written approval of the student’s advisor, an appropriate internship may also be used to satisfy up to six hours of this requirement.

5. Additional Requirement: Foreign Experience (required for graduation)

Students are required to participate in a significant foreign experience. Subject to written approval of the student’s advisor and the department, this requirement can be satisfied by (1) completing an overseas (foreign country) internship, (2) participating in a study abroad program, (3) completing an appropriate domestic internship (typically with a local business heavily engaged in international commerce), or (4) completion of two 300-level courses in a foreign language with a grade of “C-” or higher in each course. International business majors may not graduate without completing the foreign experience requirement.

In completing the foreign experience requirement, international business and economics majors can take advantage of one of SUNY Brockport’s many opportunities to study abroad. Overseas programs may take the form of traditional studies or an internship program. With one of the largest study abroad programs in the nation, SUNY Brockport has programs in England, France, Costa Rica, Mexico, Australia, Ghana, Jamaica, Russia, Germany, The Netherlands and many other locations. Summer programs include countries such as Greece, Australia, Mexico, England and Costa Rica. Internship opportunities are available with many organizations and businesses in Australia, Canada, England, Mexico, Costa Rica, Scotland and Germany.

Suggested Cross-cultural Courses
The following courses are approved for use in satisfying cross-cultural core requirements. Additional and/or alternative courses may be approved by the department for inclusion in the cross-cultural core. The department maintains an updated list of qualified courses in Hartwell Hall, Room 119.

Minor in Business Administration

All students pursuing the minor in business are bound by the policies, terms and conditions described earlier in the section above titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” A minor in business consists of 21 credits of selected business and economics course work as described in “Course Requirements” below, with a minimum of 12 credits of course work completed at SUNY Brockport. A student’s cumulative GPA, in the Brockport courses used to satisfy requirements of the minor, must be at least 2.0.

Declaring the Minor in Business Administration
To declare the minor in business administration, students are required to have (1) a 3.0 GPA or higher over a minimum of 30 credits, and (2) a grade of “B” or better in one of the following math courses: MTH 121, 122, 201, 202, 221, 245 or 281. Students not meeting the GPA requirement may petition the department to be allowed to declare the minor but only extreme, extenuating circumstances will even be considered for such a waiver; students who do not meet these grade requirements should assume they will NOT be permitted to declare and complete the minor. Students should declare the minor in business immediately after completing any one of the required courses. It is important to declare a minor as soon as possible as it will allow the department to plan for enrollments and ensure that an adequate number of course seats are available for students enrolled in the minor in business administration. The forms required to declare the minor are available in 119 Hartwell Hall.

Notes:

1. Students may substitute the ACC 281 and ACC 282 sequence for ACC 280.
2. An introductory statistics course from another discipline (e.g., psychology) may be substituted for ECN 204. However, credit towards graduation will be allowed for only one introductory statistics course.
3. Students must complete the minor with an overall GPA of 2.0 in the courses taken at SUNY Brockport.
4. Students majoring in accounting, business administration, or international business and economics may not declare a business minor.
5. The number of minors may be limited to ensure an adequate number of seats for business majors; students should declare the minor as soon as possible to ensure admission.

Advisement: The student’s advisor provides pre-registration approval for courses in the minor. Department faculty can serve as informal advisors in helping the student select the required upper-division elective course.

Minor in Economics
All students pursuing a minor in economics are bound by the policies, terms and conditions described earlier in the section above titled “Guidelines and Policies Pertaining to All Department Programs and Courses.”

A. Economics Minor with a Liberal Arts Major
Eighteen credits must be successfully completed, including: ECN 201, 202, 301, 302, and two additional upper-division economics courses. ECN 305 may be substituted for ECN 301, but both courses may not be taken for credit. A minimum of nine credits of course work must be completed at SUNY Brockport. A student’s cumulative GPA in the Brockport courses used to satisfy requirements of the minor must be at least 2.0.

B . Economics Minor with a Business Administration Major or Accounting Major
ECN 201, 202, 302, 304, and 301 or 305, plus one additional upper-division economics course must be successfully completed. A minimum of nine credits of course work must be completed at SUNY Brockport. A student’s cumulative GPA in the Brockport courses used to satisfy requirements of the minor must be at least 2.0. The minor in economics is not open to students majoring in international business and economics.

Minor in Finance
All students pursuing the minor in finance are bound by the policies, terms and conditions described earlier in the section above titled “Guidelines and Policies Pertaining to All Department Programs and Courses.” A minor in finance consists of 21 credits of selected business and economics course work as described in “Course Requirements” below, with a minimum of 12 credits of course work completed at SUNY Brockport. A student’s cumulative GPA, in the SUNY Brockport courses used to satisfy requirements of the minor, must be at least 2.0. The minor in finance is not open to declared majors in accounting, business administration, or international business and economics. The minor in finance is excellent preparation for students who are planning to take the actuary exam but are not majoring in a business discipline. Students are required to have successfully completed (C- or higher) CSC 104 or CIS106 or possess equivalent word processing and spreadsheet skills.

Note: Minors should carefully check the catalog to see if they have completed the prerequisites for the electives that they choose.

Departmental course descriptions are listed under Accounting (ACC), Business Administration (BUS) and Economics (ECN):

Note: Whenever the terms “MTH 121 or higher” or “MTH 201 or higher” are used, the following math courses are excluded: MTH 243, 313 and 441.

Note: All programs are subject to change and new programs may be offered, pending approval from all of the relevant authorities, including the College Senate, the College president, SUNY System Administration, and the New York State Department of Education. Interested parties should seek up-to-date information from the home page of the Department of Business Administration and Economics at www.brockport.edu/school_business_management/ or may contact the department office at (585) 395-2623.

Accounting Courses

Business Courses

Economics Courses