Bachelor of Arts in Accounting

Earn a degree that adds up to success. With your Bachelor of Arts in Accounting degree from Ashford University, you will develop necessary analytical, conceptual, and technical proficiency in accounting. You will better understand the business environment through study of ledgers, accruals, financial statements, budgets, and reporting.

Degree Focus
Your Bachelor of Arts in Accounting degree from Ashford University demonstrates your proficiency with fundamental accounting principles and procedures, employing technology in accounting, analyzing solutions to complex accounting problems, and utilizing accounting information in making business decisions. Upon graduation, you will possess a practical understanding of these ideas and other important accounting concepts and skills.

Career Opportunities
When you complete your Bachelor of Arts in Accounting degree, you will be prepared for a career in which a broad background and general knowledge in the field of accounting are requirements. You may choose to pursue a new job search in accounting, to start your own business, or to seek a career with local, state, or federal government. You might also consider a career in any of the following areas:

• For-profit businesses
• Banking
• Tax preparation
• Non-profit organizations

Special Terms and Conditions
Successful completion of any degree program by itself does not qualify a student to sit for the Certified Public Accountant examination. This designation requires that you pass a licensing exam in your state and have experience in the field. Requirements vary by state, so students are encouraged to research the requirements for the state in which they plan to become licensed. Information on how to research each state’s board’s requirements can be found at http://www.aicpa.org 

Students in accounting may also wish to seek a Certified Management Accountant designation. Information on the CMA exam can be found at their website (www.imanet.org). Students should understand that a degree program is different from an exam preparation course and they may need more education in addition to work experience in order to successfully pass the examination.

Specializations
You may also choose to delve 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. These courses are taught online as part of your degree program. For more detailed information, see the Courses tab. Choose from the following specializations:

• Business Economics
  The Business Economics specialization prepares you to exercise leadership in business planning and policy. You will build both technical and business skills with this specialization added to your degree.
• Entrepreneurship
  Prepare to launch and manage entrepreneurial enterprises. You will increase your business and your technical skills when you add the Entrepreneurship specialization to your degree.
• Finance
  Add to your Bachelor of Arts in Accounting with a specialization in Finance. You will bridge the fields of finance and business to gain an understanding of the theoretical and practical approaches of financial management.
• Information Systems
  Take advantage of a wide range of opportunities in one of the fastest growing areas in business organizations. You will increase both business and technical skills with an Information Systems specialization added to your Bachelor of Arts in Accounting degree.
• International Management
  Broaden your Bachelor of Arts in Accounting with a specialization in International Management. You will prepare to exercise leadership in a diverse array of international and multicultural scenarios
• Operations Management
  Discover how to apply both organizational and technical skills when you add the Operations Management specialization to your degree program. The Operations Management specialization prepares you to succeed in a broad range of manufacturing and service business settings where quantitative skills are essential.
• Project Management
  Build on your Bachelor of Arts in Accounting with a specialization in Project Management. You will be well-equipped to seize new opportunities in this fast-growing field.
• Public Administration
  Promote civil society and social justice by adding a specialization in Public Administration to your Bachelor's degree. You will enhance the management skills you need to perform effectively within public, government, or not-for-profit organizations.

Your courses in this program are taught by graduate-degreed faculty with real world experience in the fields they teach. In addition, you can transfer up to 90 approved credits toward your Bachelor's degree and accelerate your degree completion.

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

Bachelor of Arts in Accounting

Program Outcomes
Students who successfully complete the Bachelor of Arts in Accounting degree program will be able to:

• Demonstrate fundamental accounting principles and procedures;
• Employ technology tools related to the area of accounting;
• Analyze alternatives to complex accounting problems;
• Utilize and integrate accounting information in business decision making; and
• Synthesize accounting information and non-accounting information in order to appropriately assess business opportunities.

Program Requirements

• Total number of credits required: 120 credits
• General Education Requirements: 52 credits*
• Major Course Requirements: 42 credits*
• Electives: 29 credits

You must complete 30 upper-division credits, of which 18 credits must be from the major program. A total of 30 credits must be completed at Ashford University to meet the residency requirement.

*In this program, 3 credits from the major may also satisfy General Education requirements.

Program Disclosures
Federal regulations published in October, 2010 require institutions to report certain information about students who enrolled in Title IV eligible educational programs that lead to gainful employment in a recognized occupation (GE programs). These required disclosures include a program’s 1) program costs; 2) on-time completion rates; 3) median loan debt; 4) links to O*NET SOC descriptions; and 5) placement rates. Please find all of the required information at this link: Program Disclosures.

Admission Requirements

• Have a regular high-school diploma earned through college preparatory or regular high school courses or GED equivalency recognized by the Department of Education of the state in which it was earned, completed secondary school through home schooling as defined by state law, or earned an equivalent to a US high school diploma at an international high school. An earned IEP or Special Education Diploma or Certificate of Completion based upon IEP goals does not meet the regular high school diploma requirement for admission to Ashford University. If no high school degree was earned, applicants may be admitted with a minimum of 60 transferable credits from an appropriately accredited postsecondary institution as defined by Ashford University transfer credit policies.
• Be 22 years of age or older, or a graduate of Ashford University's Associate of Arts in Business degree program, or receive documented approval from the Registrar's Office via the "Under 22 Appeal" process.
• English Language Requirement 
• Successful completion of Student Success Orientation for students who indicate that they have fewer than twenty-four (24) traditional college-level transferable credits at the time of application.

Technology Requirements

Competencies
Students must possess the following online competencies:

• Ability to access course and program material on the Internet;
• Ability to correspond with University staff, students, and faculty using email and the Internet; and
• Ability to use appropriate antivirus utilities so that files transmitted and received are virus free.

System requirements
The following minimum system configuration and software are required:

• Platforms: Mac OS X 10.2 or higher or Windows XP or higher;
• Hardware: 256 Mb RAM, CD-ROM, and 1 Gb free disk space;
• Productivity Software: Microsoft Word, PowerPoint, and Excel 2003 or higher; Adobe Reader 8.0 or higher; Adobe Flash 10 or higher (Constellation users);
• Web Browser: Firefox 3.0 or higher, Internet Explorer 8.0 or higher, Safari 4.0 or higher, or Chrome;
• Networking: 56k dialup modem, DSL, or Cable modem;
• Email: Outlook, Outlook Express, Mac Mail, Eudora, Entourage, or Yahoo/Hotmail/Gmail.

Recommended for optimal performance

• Productivity Software: Microsoft Word, PowerPoint, and Excel 2007 or higher;
• Networking: Broadband Internet connection (DSL, cable, or other);
• Constellation users: Windows Media Player 7 or higher, sound card and speakers.

Transferability
Put your college credits to work at Ashford! You can transfer up to 90 semester credits (135 quarter credits) to help fulfill your degree requirements.* That means all your past hard work will not be wasted.

If you enter the program with fewer than twenty-four (24) transferable traditional semester credits, you will be required to successfully complete an online orientation prior to enrolling in credit-bearing coursework. Following successful completion of orientation, you will be required to successfully complete EXP 105 Personal Dimensions of Education as your first course. EXP 105 is required if you have little or no previous college experience and is not recommended if you have high transfer credit. EXP 105 applies toward elective credit requirements so enrollment in EXP 105 may result in the reduction of three (3) potential transfer credits in the Elective category. If you take EXP 105, you are required to take PSY 202 as your second course. 

If you enter the program with twenty-four (24) or more transferable credits, you will be required to successfully complete PSY 202 Adult Development and Life Assessment as your first course. PSY 202 is designed to help you acclimate to the online college environment, though you already have some college experience. If you have been out of school for a long time or feel that you need additional support to enter the online environment, you may appeal to enroll in EXP 105 as your first course, followed by PSY 202 as your second course. Unsuccessful completion of either EXP 105 or PSY 202 will result in the rescheduling of the course and revision of the future course sequence. See the Courses tab for descriptions of each course.

* The transferability of credits is subject to Ashford University’s transfer credit policies, and requires the submission of official transcripts. The official transcripts will be evaluated to determine the credits that will officially apply toward an Ashford University degree program.

Online Format
You will take your courses one at a time for 5 weeks each, accelerating your path to graduation. Your course content is delivered in a high-tech format, and you can complete your weekly assignments when and where it's convenient for you thanks to the asynchronous online environment.

Cost*
You will appreciate that Ashford offers one of the lowest tuition rates available online. Your tuition is $390 per credit. You will also be responsible for fees to enroll. View complete cost of attendance. Call today to learn more at 866.711.1700.

* Tuition costs subject to change without notice.

Payment Options

• Cash Plan – 100% of tuition and fees paid on or before each course start date.
• Tuition Reimbursement – If your employer offers a tuition reimbursement plan, we'll work with you to apply this great benefit toward your education.
• Financial Aid – You may be eligible for financial aid. Talk to an Admissions Counselor to find out if you meet the requirements to qualify.
• Direct (Employer) Billing – If you work for a company approved for direct billing, you may qualify for this payment option.
• Military Tuition Assistance – Includes active-duty service and Veterans Affairs benefits, such as GI Bill and Vocational Rehab, if you qualify. Learn more about military benefits.

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

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

• Business Economics
  
• Entrepreneurship
  
• Finance
  
• Information Systems
  
• International Management
  
• Operations Management
  
• Project Management
  
• Public Administration

Introductory Courses

Depending on the number of credits transferred in, you may be required to take one or both of Ashford University's introductory courses: EXP 105 Personal Dimensions of Educationand PSY 202 Adult Development & Life Assessment. If you enter the program with fewer than twenty-four (24) transferable credits, you are required to successfully complete EXP 105 as your first course, followed by PSY 202 as your second course. If you enter the program with twenty-four (24) or more transferable credits, you will be required to successfully complete PSY 202 as your first course.

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.

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.

Major Course Requirements

(42 credits, all courses ar 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
Students will work in teams to produce an analysis-based design project. The course provides an understanding of the systematic process involved in project development, project modification, and project completion.

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 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

PPA 497 Public Policy Formation
A study of how the dynamics of governmental decision making influence the content of public policy; course focuses upon how legislators, interest groups, chief executives, and the bureaucracy function to define alternatives and to shape policy agenda and content.

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

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