Accounting Foundation Courses
Accounting for Business Operations | ACC 20364 | (4 credits)
Macroeconomics | ECO 20163 | (3 credits)
Microeconomics | ECO 20263 | (3 credits)
College Algebra | MAT 10643 | (3 credits) OR
Discrete Mathematics* | MAT 20043 | (3 credits) OR
Business Mathematics | MAT 20143 | ( 3 credits)
Business Statistics | OAD 30763| (4 credits) OR
Introduction to Statistics | MAT 20044 | (4 credits) OR
Quantitative Methods in Business | OAD 31564 | ( 3 credits)
Business Ethics | OAD 31664 | ( 3 credits)
* MAT 20043 is recommended to fulfill foundation requirement
Accounting Major Courses
Accounting for Business Operations | ACC 20364 | (4 credits)
Introduces operating activities of business. Emphasis on using income statements to plan and evaluate the operations of a for-profit entity.
Macroeconomics | ECO 20163 | (3 credits)
Focuses on inflationary consequences of monetary and fiscal policies designed to eliminate poverty and unemployment, significance of money and government deficits on attainment of goals of high employment and economic growth in a non-inflationary environment and role of the dollar in international trade.
College Algebra | MAT 10643 | (3 credits)
College Algebra emphasizes problem solving techniques using algebraic concepts. The focus of the course is directed toward exploring how algebra is used in the social and physical sciences. Topics covered include fundamental concepts of algebra, equations, and inequalities, functions and graphs, systems of linear equations, exponential and logarithmic equations, composition and inverse functions.
Microeconomics | ECO 20263 | (3 credits)
Study of the role of prices in allocating and developing scarce resources to meet the needs and demands of consumers, the impact of the profit motive on business size and efficiency, the economic power of large-scale business firms, the interplay of private and public choice through price controls, business regulation and taxation.
Financing and Investing Activities | ACC 20464 | (4 credits)
Extension of ACC 20364 Accounting for Business Operations. Planning and evaluation of business operations and acquiring, disposing and financing assets of entity. Time value of money introduced. Emphasis on interpretation and use of the balance sheet and statement of cash flows.
Cost Management| ACC 30163 | (4 credits)
Study of accounting for use by management in planning and control. Includes product costing techniques, comprehensive budgeting procedures, inventory planning control and valuation.
Business Statistics | OAD30763 | (4 credits)
Focuses on basic methods of research design and analysis of data including descriptive and inferential statistics. Topics include mean, median, mode, frequency distribution, range standard, deviation, probabilities of sampling selection, Z-value, T-value, regression and correlation, hypothesis testing, analysis of variance and Chi-square analysis.
Business Ethics | OAD 31664 | (3 credits)
Introduces development of personal and group norms required for work places. Topics include moral reasoning in business, employee rights and responsibilities of corporations.
Intermediate Accounting I | ACC 33164 | (4 credits)
Transition course from introductory level accounting. In-depth study and evaluation of financial accounting theory, concepts and analysis and their correlation with FASB statements.
Intermediate Accounting II | ACC 33264 | (4 credits)
Emphasis on accounting theory and concepts as they apply to financial accounting. Special accounting problems peculiar to corporations, specifically stockholder's equity and long-term debt and disclosure requirements. Statement of Changes in Financial Position revisited. Objectives and procedures of financial analysis discussed.
Federal Income Tax | ACC 36264 | (4 credits)
Basic U.S. federal tax law as it relates to an individual's income. Procedures, reports and requirements of U.S. federal income tax law for individuals and the general types of income and deductions. Introduces partnership and corporation income tax law and procedures.
Advanced Accounting | ACC 40164 | (4 credits)
Focuses on advanced theoretical concepts of accountancy. Includes measurement and analysis of economic data and formation, ownership and dissolution of business entities, including partnerships, mergers, consolidations and public institutions, liquidations and bankruptcies.
Advanced Accounting II | ACC 40165 | (4 credits)
Continuation of Advanced Accounting focusing on theoretical concepts in accountancy. Includes further analyses of economic data and business ownership and dissolution. Advanced examination of topics in foreign currency transactions and reporting requirements, interim reporting and segment reporting requirements, partnership formation and liquidation, partnership income distribution, public institutions and bankruptcies.
Auditing | ACC 44163 | (4 credits)
Independent analysis of financial statements and the determination of their fairness and reliability. Analysis includes assessing the internal control system, applying statistical sampling and evaluating employee competence. Examines professional judgment, generally accepted auditing standards and the Code of Professional Ethics.
Foundations of Finance | FIN 30000 | (3 credits)
Foundations of Finance focuses on the analysis of financial information within an enterprise. Problems and analysis will focus on the financial information related to capital requirements and the relationships of how financial decisions impact both the firm and the shareholder. Concepts used in FIN 30000 form the foundation of all elective finance courses. Main topics covered include: time value of money, valuation of stocks and bonds, risk and return, and principles of capital budgeting. Prerequisites: ACC 20364 Accounting for Business Operations
Seminar in Applied Accounting | ACC 49060 | (4 credits)
Capstone course that guides student to the analysis of accounting theories as applied to financial accounting, application of advanced accounting topics for accounting professionals including computer applications, and exploration of accounting theory and Financial Accounting Standards Board's notices and updates as they apply to various financial statements.
For complete Accounting curriculum and course descriptions, download a program overview.
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