Bachelor of Arts in Accounting

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.

Course Requirements:

(42 semester credits, all classes are 3 credits)

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. Prerequisite: ACC 205

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. Prerequisite: ACC 206

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. Prerequisite: ACC 305

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. Prerequisites: Critical thinking competency, mathematics competency, and computer competency recommended

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. Prerequisites: ACC 206, ECO 100 or ECO 204, and MAT 332

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. Prerequisite: ACC 206

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. Prerequisite: ACC 206

BUS 311 Business Law I

Introduction to the legal environment of business in the United States. Examination of the Constitution, administrative law, contracts, agency, and the protection of competition, consumers, employees, investors, the environment, and international trade.

ACC 401 Federal Income Taxes I

A study of federal income tax laws and their application to individuals, partnerships, and corporations. Prerequisite: ACC 205

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. Prerequisite: ACC 306

ACC 410 Auditing

Principles, procedures, and standards of public accounting. Emphasis on auditor's working papers and submission of audit statements. Prerequisites: ACC 306 and 310

* Math competency must be met before taking these courses

If this program sounds like it will fit your goals, contact us at 866-711-1700 to learn more, or request additional information..