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Bachelor of Business Administration in Accounting
Selected Educational Outcomes
An accounting graduate will be able to:
- Demonstrate fundamental knowledge in the functional areas of accounting: financial and managerial reporting, taxation, information systems and auditing.
- Explain ethical and legal responsibilities of an accounting professional.
- Demonstrate and apply analytical skills in an accounting context.
- Communicate in written form in an accounting context.
- Apply computer technology skills in an accounting context.
- Apply and perform research techniques in an accounting context.
Course Requirements
| Core Areas A-E | 42 hours |
| Area F Requirements 1 | 18 hours |
|
6 hours |
|
6 hours |
|
3 hours |
|
3 hours |
| Accounting Major Curriculum | 60 Hours |
|
18 hours |
|
18 hours |
|
6 hours |
|
9 hours |
|
9 Hours |
1. The grade in each of these courses must be "C" or better.
2. If BUSA 2106 is not taken in Area F, it is required here,
3. If CISM 2201 or CS 1000 is not taken in Area F, it is required here.
| Total Semester Hours | 120 Hours |
The Department assesses the extent to which the accounting program requirements create the desired outcomes by using a variety of techniques. Examples of these assessments are:
- Pre-tests and post-tests in the fundamental areas of accounting.
- Common rating instrument to evaluate written and oral communication skills (including use of presentation software).
- Case studies to evaluate critical thinking and problem solving skills.
- Application based testing of; spreadsheets, accounting databases research skills, and accounting general ledger software.
Courses Offered
| ACCT 2101 Principles of Accounting I An introduction to financial accounting that emphasizes accounting's role in business and society. The course develops an understanding of the financial statements of economic entities. |
| ACCT 2102 Principles of Accounting II Prerequisite: ACCT 2101 with a grade of C or better. An introduction to managerial accounting. Emphasis is placed on understanding internal accounting documents and analyzing these documents to render logical and economically feasible decisions. |
| ACCT 3100 Introduction to Fraud Examination Prerequisite: ACCT 2101 with a grade of C or better; pre- or co-requiste: ACCT 2102. An introduction to the prevention, investigation, and detection of fraud. Topics covered include , but are not limited to, types of fraud, asset misappropriations, financial statement misstatements, consumer fraud, fraud against organizations, and internal controls. Students will analyze fraud-related casees to identify fraud prevention and detection and investigation techniques, conduct mock interviews, and write a foraml fraud report. |
| ACCT 3201 Intermediate Accounting Prerequisite: ACCT 2102 with a grade of "C' or better. An examination of the conceptual tools used for financial reporting. This course examines the operation of the accounting information system, research techniques, and the application of time value of money concepts to financial reporting. |
| ACCT 3202 Intermediate Accounting II Prerequisite: ACCT 3201 with a grade of "C' or better. An examination of the financial reporting issues surrounding revenue and expense recognition, current assets, long-lived assets, and stockholders’ equity. |
| ACCT 3203 External Reporting Prerequisite: ACCT 3201 with a grade of "C' or better. An examination of the financial reporting issues surrounding investments, liabilities, cash flows and emerging issues. |
| ACCT 3250 Forensic Accounting; Prerequisite: FIN 3350. Introduction, examination, and practical applications of forensic techniques in accounting. Topics include fraud detection, business valuations, income and asset valuations in divorce proceedings, expert witness rules (post Daubert), cross examination, rules of evidence and procedure. |
| ACCT 3400 Cost Accounting Prerequisite: ACCT 2102 with a grade of "C' or better. A study of product cost determination. Inventory valuation, planning, control, and financial reporting are emphasized in this course. |
| ACCT 3700 Internal Auditing; Prerequisite: ACCT 2102 with a grade of "C' or better. Introduction to the theory and practice of internal auditing, an independent appraisal activity within firms. Topics covered include internal auditing standards, ethics, internal controls, risk assessment, evidence, documentation (including use of computer-assisted auditing techniques or CAATs), and reporting practices. |
| ACCT 3900 Not-For-Profit Accounting Prerequisite: ACCT 2102 with a grade of "C' or better. A study of fund theory and practice. Accounting for governmental entities, educational organizations and other not-for-profit entities are examined. entities |
| ACCT 4220 Advanced Accounting Prerequisite: ACCT 3202 with a grade of "C' or better. Concepts and techniques necessary for the preparation of consolidated financial statements and accounting for partnerships. The course is primarily designed as an intensive study of working papers necessary to integrate the financial information of multiple legal entities into a single set of statements reflecting the single economic entity. |
| ACCT 4400 Internal Reporting Prerequisite: ACCT 3400 with a grade of "C' or better. An examination of product cost data with an emphasis on using that data to improve decision-making within the firm. |
| ACCT 4410 Accounting Information Systems Prerequisite: ACCT 3201 and ACCT 3400 with a grade of "C' or better. An introduction to the use of accounting information systems within an organization. The control and communication of files and databases are studied. Applications requiring the use of spreadsheets, relational databases and general ledger software applications are used in this course. |
| ACCT 4500 Individual Income Tax Prerequisite: ACCT 2102 with a grade of "C' or better. Introduction to federal income taxes including the elements of income, income exclusions, tax credits, capital gains and losses. Emphasis is placed on understanding the executive, legislative and judicial aspects of the tax law. Research is required. |
| ACCT 4510 Corporate and Partnership Taxation Prerequisite: ACCT 4500 with a grade of "C' or better. An introduction to the tax aspects of corporations and partnerships. This course emphasizes the history, status, and prospects of tax law as it pertains to the corporate and partnership forms of business. |
| ACCT 4800 Auditing Prerequisite: ACCT 3202 and ACCT 3400 with a grade of "C' or better. Concepts and techniques required for financial statement and operational audits. |
| ACCT 4850 Accounting Internship Prerequisite: Faculty approval. The application of academic accounting skills and values in an employment situation. A research project, approved by a faculty member and the employer, is required. |
| ACCT 4990 Directed Study in Accounting Prerequisite: Faculty approval. A special project undertaken by the student. The project is guided by a faculty member and culminates in a research report. |