It is the student’s responsibility to contact the appropriate person for current requirements and transfer information. Email the Master/Lead teacher in Accounting at firstname.lastname@example.org
Program Learning Goals:
Students will demonstrate the ability to:
- Show proficiency in the Common Professional Core areas.
- Apply an ethical framework to business problems.
- Communicate effectively through written and oral expression.
- Apply and analyze Common Professional Core knowledge areas within the context of business cases.
*BBA Candidates must complete all Class and Programmatic Assessment Requirements within the Division of Business in order to graduate.
Emphasis Area Accounting 24 Credit Hours
Accounting Core Courses:
ACCT 311 Intermediate Accounting I – 3 credit hours
- The course focuses on accounting practices and fundamental theories (balance sheet sequence) with some review of authoritative accounting pronouncements. Prerequisite: BUS222 with a minimum grade of a “C”. Offered fall day.
ACCT 312 Intermediate Accounting II – 3 credit hours
- This is a continuation of BUS311 topics. Prerequisites: BUS222 with with a minimum grade of a “C”. Offered spring day.
ACCT 321 Managerial Accounting – 3 credit hours
- This is a study of the analysis of financial statements, costs, quantitative concepts relating to management objectives, income and capital budgeting, control, planning. Prerequisites: BUS201, BUS202, BUS221, BUS222 with a minimum grade of a “C”, BUS300, BUS302, GEC Computer Literacy Requirement. Offered fall night F1, spring day.
ACCT 411 Advanced Accounting – 3 credit hours
- Accounting practices and theories for partnerships, business reorganization, joint ventures, consolidated financial statements, international accounting, etc. are studied. Prerequisite: BUS222 with a minimum grade of “C”. Offered spring day.
ACCT 451 Accounting Systems – 3 credit hours
- Current developments in establishment of complete accounting systems and the application of principles to typical business organizations will be studied, with special emphasis on cost controls and use of the computer. Prerequisites: BUS222 and GEC Computer Literacy Requirement. Offered spring day.
ACCT 453 Federal Taxes – 3 credit hours
- A determination of taxable income for individuals, federal income tax returns, and research methods will be addressed. Offered spring day.
ACCT 462 Auditing – 3 credit hours
- Applications of theory and principles of auditing, verifying accounting data, preparation of reports by public accountants, auditor roles, liability, etc. will be studied. Prerequisites: BUS312 with a minimum grade of “C”. Offered fall day.
ACCT 465 Accounting Theory – 3 credit hours
- This is an analysis of propositions, axioms, theorems, controversial accounting concepts, and authoritative statements and research on accounting principles. Prerequisites: BUS222 with a minimum grade of “C”. Offered fall day.
24 Credit Hours