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Clarion University’s academic structure has recently been reorganized. The information on these pages is valid for students who began their degrees prior to fall 2014.

For students looking for information about degrees in the new academic structure, it can be found on the college web pages:

College of Arts, Education and Sciences
College of Business Administration and Information Science
Venango College

For students seeking information about degree programs prior to fall 2014, it is available in the 2013-15 Undergraduate Catalog or in the 2013-15 Graduate Catalog.

A new catalog reflecting the reorganized academic structure will be available this fall. Curricular questions should be directed to your academic advisor.

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Accounting is the theory and practice of organizing, maintaining, and auditing the financial records of an organization or an individual. There are three main types of accountants: management accountants, who handle records of the companies they work for; public accountants, who work for or own independent accounting firms; and not-for-profit accountants, who work for governmental agencies and some health care organizations. Full or part-time internships are available to qualified students. The department offers a graduate-level professional accountancy course of study within the M.B.A. program. Most graduates go directly into the field in the areas of public, corporate, or not-for-profit accounting.

Accountancy (B.S.B.A.) Degree Outcomes

  1. Students will be able to generate, analyze, and communicate accounting information for internal and external use.

  2. Students will demonstrate analytical thinking skills through the interpretation of evidence and formulation of warranted conclusions.

  3. Students will be able to employ technology to support data analysis and business decision making.

  4. Students will show an awareness of the ethical dimensions of business through the ability to examine ethical issues and understand social forces shaping the environment of business

  5. Students will demonstrate interdisciplinary competence across accounting, economics, finance, management, and marketing.



ACCOUNTING , B.S.B.A. (24 credits)
Required: Intermediate Accounting (ACTG 350); Accounting for Equities (AcrG 351); Cost Accounting (ACTG 352); Federal Taxes (ACTG 353); and Auditing (ACTG 354). Six credits of accounting electives and three credits of accounting or business electives are also required.

Accounting, Minor (18 credits)
The minor in accounting is available to students with any major from any college, including those in the College of Business Administration.
Required: ACTG 251, ACTG 252, ACTG 350, ACTG 351. ACTG 352 OR ACTG 353 AND six additional credits of 300- or 400-level courses selected in consultation with the student’s minor advisor.

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