Courses

Online Accounting Degree Courses

Build a solid foundation of accounting concepts, skills and practical application with the major courses required for the Bachelor's degree in Accounting. You will better understand the internal and external business environment through study in business administration, economics, quantitative methods and more. Courses are listed in the order in which you will take them for the program.

Below you will find the courses for this program, beginning with the introductory courses. You have a choice in this program, either to take a standard program composed of major course requirements, or you may choose to add a specialization. Please note that you must complete the major course requirements' capstone course before you can begin any specialization. Each specialization consists of four (4) courses, each worth three (3) credits.

Introductory Courses
Major Course Requirements
Specializations

Introductory Courses

All Bachelor degree-seeking students with zero (0) traditional college-level transferable credits are required to successfully complete the Student Success Orientation prior to enrolling in credit-bearing coursework. Following successful completion of orientation, students are required to successfully complete EXP 105 Personal Dimensions of Education as their first course. Students entering with twenty-four (24) or more transferable, traditional semester credits are required to successfully complete PSY 202 Adult Development and Life Assessment as their first course. PSY 202 is designed to help experienced students acclimate to the online college environment. 

Student Success Orientation
The orientation is designed to provide students with a complete overview of the Ashford University experience, prepare them for success in their courses, and help them to self evaluate their readiness to succeed in an online classroom setting. Students will be instructed on Ashford University policies and the learner resources that are available to them through interactive videos and assessments. Students enrolled in orientation must successfully complete all assigned activities.

EXP 105 Personal Dimensions of Education 
This course is designed to help adult learners beginning their university studies to achieve academic success. Students will explore learning theories, communication strategies, and personal management skills. Adult learners will develop strategies for achieving success in school and work. Students will also be introduced to the University's institutional outcomes and learning resources. Effective for courses beginning January 1, 2013, and after, a minimum grade of C- is required to meet course requirements.

PSY 202 Adult Development & Life Assessment
This course presents adult development theory and links theoretical concepts of life and learning through a process of psychometric assessment and reflection. Both classical and contemporary adult development theories are examined. These theories then provide the paradigm for self-analysis and life learning, including a plan for personal, professional and academic learning. Effective for courses beginning January 1, 2013, and after, a minimum grade of C- is required to meet course requirements.

Major Course Requirements

(42 credits, all courses are 3 credits. Courses are listed in the recommended sequence.)

CGD 218 Visual Literacy in Business
This course examines the evolution and trends in digital media utilized in business. Course content and activities focus on message content and creation and the visual principles and theories that shape effective visual communication in the business environment. Legal and ethical issues relating to visual communication will be introduced and incorporated into projects that develop visual literacy and visual problem-solving skills.

ACC 205 Principles of Accounting I
Introduction to the principles and procedures of general financial accounting with an emphasis on reporting to individuals outside the organization. Development of accounting reports on an accrual basis.

ACC 206 Principles of Accounting II
Primarily covers the principles of managerial accounting. Emphasis on reporting to individuals inside the organization. Major concepts include job order costing, process costing, budgets and standards, and statement analysis.

ACC 305 Intermediate Accounting I
Covers the corporate balance sheet and its related problems. Balance sheet items examined in detail explaining the theory behind various methods of application to accounts: cash, temporary investments, receivables, inventories, plant and intangible assets, and long-term investments.

ACC 306 Intermediate Accounting II
A continuation of ACC 305. Covers the rest of the balance sheet: current liabilities, long-term liabilities, leases, pensions, and contributed capital retained earnings. Other topics include non-operating income, earnings per share, statement of changes in financial position, and impact of changing prices.

BUS 308 Statistics for Managers *
This course will examine the application of statistical analysis, hypothesis testing, and regression analysis in business decision making. Additionally, the course will focus on the utilization of statistical methods as applied to business problems and operations.

ECO 204 Principles of Microeconomics
Introduction to the theory of consumer equilibrium, market structure, and wage determination.

BUS 401 Principles of Finance *
Basic corporate finance is presented with the emphasis on risk and return, bond and equity markets, valuation of bonds and equities, present value analysis, internal rate of return analysis, and project analysis using the weighted average cost of capital.

ACC 310 Cost Accounting I
Covers traditional "cost" concepts: factory overhead, cost accumulation, job order cost system, process cost system, joint product and byproduct costing, standard costs and variances.

ACC 380 Accounting for Not-for-Profit Organizations
Examines the differences in accounting between not-for-profit and for-profit organizations. Accounting for funds including general funds, special revenue funds, capital projects funds, debts service funds, special assessment funds, internal service funds, enterprise funds, fiduciary funds, the general fixed asset group of accounts, and the general long-term debt group of accounts.

BUS 311 Business Law I
This course involves the study of contemporary issues of business law. The class will focus on how these legal issues influence traditional business operations, e-commerce and information technology. The course will address such topics as: business ethics, online commerce, contracts, business organizations, employment law and international law.

ACC 401 Federal Income Taxes I
A study of federal income tax laws and their application to individuals, partnerships, and corporations.

ACC 407 Advanced Accounting
Primarily a course dealing with combined business entities. Topics include mergers, acquisitions and combinations, consolidated financial statements, intercompany profit, changes in equity, international operations, and partnerships.

ACC 410 Auditing
Principles, procedures, and standards of public accounting. Emphasis on auditor's working papers and submission of audit statements.

* Math competency must be met before taking these courses

SPECIALIZATIONS


You may also choose to delve deeper into other areas of accounting when you add a specialization to your degree program. A specialization consists of four (4) courses, each worth three (3) credits each. These courses are taught online as part of your degree program. Choose from the following specializations:

Business Economics

ECO 203 Principles of Macroeconomics
Introduction to national income determination and the equilibrium level of output and employment. Monetary and fiscal policies as well as open economy issues are discussed.

ECO 316 Financial Institutions & Markets
A study of money and capital markets concentrating on interest rate determination, the major public and private financial institutions in the U.S. economy, and the major types of financial instruments including bonds, equities, and derivative instruments.

ECO 320 International Economics
This course will focus on the environment of firms with particular emphasis on economic variables such as GNP, inflation, interest rates, exchange rates and international trade.

ECO 406 Business Cycles & Growth
Topics include analysis of economic fluctuations and their impact on corporations and consumers; different explanations for business cycles; monetary and fiscal policy for stabilizing economic fluctuations; effects of public debt, investment, employment and trade policy on economic growth.

Entrepreneurship

BUS 362 Introduction to Entrepreneurship
This course introduces students to the opportunities and challenges associated with the creation and management of entrepreneurial organizations. The course focuses on the issues associated with starting and managing a new venture including recognizing opportunity, basic business planning, essential human resources management, introductory marketing, legal issues, location selection, funding, buying a business as well as discussing various exit strategies.

BUS 365 Creativity and Innovation
This course focuses on creativity and innovation as a process in organizations. The course also examines how individuals can be innovative in organizations and the challenge of building innovative organizations.

BUS 368 Venture Capital and Banking
This course examines financing the start-up of a new venture, from bootstrapping with personal resources or bank debt to equity investment by angel investors or venture capitalists. The course also covers the four main aspects of venture capital: valuation, deal structuring, governance, and harvesting.

BUS 437 Business Plan Development
This course gives students the opportunity to study the elements of a successful business plan and to put that knowledge to work in creating a comprehensive business plan for a new venture.

Finance

BUS 215 Personal Financial Management
This course provides an introduction to the field of personal financial management and planning, focusing on the tools individuals and families employ to manage their financial affairs.

ECO 316 Financial Institutions & Markets
A study of money and capital markets concentrating on interest rate determination, the major public and private financial institutions in the U.S. economy, and the major types of financial instruments including bonds, equities, and derivative instruments.

BUS 401 Principles of Finance
Basic corporate finance is presented with the emphasis on risk and return, bond and equity markets, valuation of bonds and equities, present value analysis, internal rate of return analysis, and project analysis using the weighted average cost of capital.

BUS 405 Principles of Investments
The study and analysis of securities and other forms of investments. Emphasis is on investment principles from the manager's point of view.

Information Systems

INF 231 Programming Concepts
An introduction to the methodology of programming and the construction of graphical user interfaces. Students are introduced to programming through the use of current programming languages(s). Emphasis is on structured design, coding, graphical user interfaces, event-driven programming, and documentation. A variety of programming problems develop skills in algorithm design, file processing data structures, and event handling.

INF 340 Business Systems Analysis
This course studies the problems and needs of organizations and how business functions, staff, data, business processes, and technology can be used to achieve organizational goals and objectives. The focus is on assessment for improvement of the business and its functions.

INF 322 Database Management Systems
This course provides an introduction to the concepts of database processing. An understanding of the physical and logical organization of data and the meaningful representation of data relationships are evaluated. Operational requirements of database management systems are also discussed.

INF 325 Telecommunications & Networking Concepts
A study of real-time and distributed-processing computer networks including telecommunications, data transmission techniques (protocols), design, and implementation considerations.

International Management

ECO 320 International Economics
This course will focus on the environment of firms with particular emphasis on economic variables such as GNP, inflation, interest rates, exchange rates and international trade.

BUS 343 International Marketing
Examination of cultural, economic, and political factors that affect marketing of goods and services worldwide. Emphasis is on adapting the marketing strategies of domestic marketers to international operations and the institutional structure that exists in international markets. Marketing strategies of firms' operations within these markets are also examined.

BUS 357 International Business
Students examine functional areas of business from an international perspective. The importance of differing cultural and political assumptions in business is also addressed.

BUS 450 International Finance
An examination of the international aspects of corporate finance and investing, the course covers balance of payments, foreign exchange with emphasis on exchange rate determination, exchange risk, hedging, and interest arbitrage, international money and capital markets, international financing, and international banking.

Operations Management

BUS 307 Operations Management & Quantitative Techniques
A survey of relevant quantitative techniques commonly used in accounting, business, and information systems. Topics will vary but, typically, elementary probability theory and applications, decision theory, and linear programming are included.

INF 336 Project Procurement Management
Designed to develop the basic knowledge base of project managers and project procurement managers, this course emphasizes partnering between buyers and sellers to create a single culture with one set of goals and objectives. Students will discover the key areas in procuring outside services and products-from the initial decision to buy through final contract closeout. They will recognize what must be done for success in the six key project procurement management processes: procurement planning, solicitation planning, solicitation, source selection, contract administration, and contract closeout. They will also formulate the make-or-buy decision, prepare an effective procurement management plan to guide the team, and use outsourcing for maximum benefit. Lessons and best practices from procurement theory and experience are also presented. This course can be used as a substitute for BUS 309.

BUS 445 Total Quality Management
This course presents quality procedures and concepts for enhancing goods, services and the entire business environment. Students learn various methods of process control and acceptance sampling, including using control charts and sampling plans. Quality planning, assurance and control are covered as parts of a total quality system. Probability and statistical concepts are further explored as related to process control.

BUS 446 Production Operations Control
Students analyze production control requirements as applied to both "push" and "pull" production environments. Students further learn to capture data and prepare for product changes in a variety of manufacturing environments.

Project Management

INF 342 Project Quality Assurance
This course will address topics as defining, planning, executing and closing projects. We will introduce an overall framework for managing projects, describe how to set up a project, and provide a forum for sharing practical techniques for managing projects. Several topics are discussed, including how to build a project plan, risk management, issue management, project marketing, communications, quality assurance, project measurements and the psychology of project management.

INF 336 Project Procurement Management
Designed to develop the basic knowledge base of project managers and project procurement managers, this course emphasizes partnering between buyers and sellers to create a single culture with one set of goals and objectives. Students will discover the key areas in procuring outside services and products-from the initial decision to buy through final contract closeout. They will recognize what must be done for success in the six key project procurement management processes: procurement planning, solicitation planning, solicitation, source selection, contract administration, and contract closeout. They will also formulate the make-or-buy decision, prepare an effective procurement management plan to guide the team, and use outsourcing for maximum benefit. Lessons and best practices from procurement theory and experience are also presented.

INF 337 Integrated Cost and Schedule Control
Effective cost and schedule management are cornerstone activities of each project. Students will determine how best to plan the execution of a project scope, to consider stakeholder budget and schedule constraints, to use different methodologies, and to establish the performance measurement baseline. They will also discover keys to identify potential cost and schedule overruns and master the tools and techniques to compare actual work accomplished against established plans, as well as work accomplished against actual expenditures. By identifying early warning indicators, students will gain greater insight into potential risk areas and take the necessary corrective action to keep the project in control.

INF 410 Project Management
This course provides the foundational principles and techniques to plan, execute, and manage complex projects. Topics include workflow analysis, quality control, and performance evaluation.

Public Administration

PPA 301 Principles of Public Administration
An introductory examination of the characteristics of the public organization and its impact on society including analysis of the principles of public administration, personnel issues, budgetary activities, legal dynamics, as well as historical development of the field are included.

PPA 303 Finance for Public Administrators
This course addresses the principles of state and local financing of government, sources of public revenue, objects of public expenditures, problems of fiscal administration, emerging policy issues involving land use and taxation, spending and budgeting, intergovernmental cooperation, debt financing, financing for economic development, and privatization. Prerequisite: ECO 203.

PPA 305 Budgeting for Public Administrators
This is an introductory course in government budgeting dealing with public revenue, expenditure policies, and politics of the budgetary process while addressing current issues and challenges in this field.

PPA 401 Urban Management
This course is an introduction to formal and informal elements of urban management systems addressing the exploration of alternative approaches to dealing with problems arising from rapid urban growth. Prerequisite: PPA 301

If this program fits your personal and professional goals, contact Ashford University at 866.711.1700 to learn more, or request additional information.