College Catalog

Accounting (BSA)
(Effective Fall 2012)
- School of Business & Computer Technologies
- Bachelor of Science Degree (B.S.)
- More Information about Accounting
The Bachelor of Science in Accounting (BSA) offers a unique approach to accounting education. This major is designed to prepare students for entry into the accounting profession as well as to prepare students to take the national Certified Financial Planning (CFP) exam. The curriculum provides a framework that integrates significant business and management background and extensive accounting and financial knowledge, which provides the foundation for continued education toward licensure as a Certified Public Accountant (CPA). Students are exposed to tax, auditing, not-for-profit, forensics, and management accounting. Information technology training, communication skills development, global comparisons, and ethical discussions enhance the students' experiences.
Career Opportunities
Positions in public accounting, industry, not-for-profit organizations, government agencies, and "in your own account." After gaining experience, opportunities for advancement and additional responsibilities will be available. Types of jobs that require accounting and financial background include: appraising, banking, financial management, government service, insurance, investment analysis, law, public accounting, managerial accounting, management consulting, financial planning, marketing, purchasing, real estate, small business, and designing and implementing accounting systems. Certifications to enhance professional opportunities include the Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Financial Planner (CFP®), Certified Internal Auditor (CIA), Certified Payroll Professional (CPP), Certified Credit Executive (CCE), and the Enrolled Agent (EA). Requirements vary based on education, experience, and testing requirements.
Recommended High School Subjects
English and mathematics courses (including algebra).
Remediation Strategies
All entering students will be tested for English, math, and reading deficiencies. Students are expected to remediate any deficiencies as explained in the Catalog's Placement Testing page.
Transfer Procedures
This major is subject to the transfer standards established by the College. Exceptions must be approved by the school dean.
Program Goals
A graduate of this major should be able to:
- apply the theory and concepts of generally accepted accounting principles (GAAP) to the financial and reporting functions of accounting.
assess the effects of global, economic, and cultural influences on business and accounting decision-making processes. - demonstrate an understanding of business and non-business federal income tax regulations, concepts, and laws.
- evaluate and apply the appropriate ethical standards to all aspects of accounting and business processes.
- apply financial planning and analytical skills in the operating, investing, and financing functions of a business.
- analyze the financial planning needs of individuals and apply skills learned to address those needs in various areas, including investments, insurance, risk analysis, as well as estate and retirement planning.
- apply technology to accounting and business processes through carious computer tools and software.
- demonstrate communication, teamwork, and critical-thinking skills needed in today's business environment.
- explain the importance of integrating management skills into the accounting, finance, and business environment.
- describe the role of the accountant as a member of the management team, working with non-accounting professionals in the decision-making process.
Curriculum
| First Semester | Credits | ||
|---|---|---|---|
| FYE101 | First Year Experience | 1 | |
| ACC113 | Introduction to Financial Accounting | 3 | |
| CSC124 | Information, Technology, and Society | 3 | |
| ECO111 | Principles of Macroeconomics | 3 | |
| ENL111 | English Composition I | 3 | |
| MGT115 | Principles of Management | 3 | |
| TOTAL CREDITS | 16 | ||
| Second Semester | Credits | ||
| ACC123 | Introduction to Managerial Accounting | 3 | |
| CSC211 | Business Computer Applications Using Spreadsheet | 3 | |
| ECO112 | Principles of Microeconomics | 3 | |
| ENL121 | English Composition II | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 1 | |
| SCI | Science Elective | 3 | |
| TOTAL CREDITS | 16 | ||
| Third Semester | Credits | ||
| ACC311 | Cost Accounting | 3 | |
| ACC341 | Intermediate Accounting I | 3 | |
| MGT230 | Business Communications | 3 | |
| MTH180 | College Algebra and Trigonometry I | 3 | |
| FIT | Fitness and Lifetime Sports Elective | 1 | |
| SCL | Science Elective with lab | 4 | |
| TOTAL CREDITS | 17 | ||
| Fourth Semester | Credits | ||
| ACC285 | Accounting Information Systems | 3 | |
| ACC346 | Intermediate Accounting II | 3 | |
| FIN305 | Fundamentals of Financial Planning | 3 | |
| MTH160 | Elementary Statistics with Computer Applications | 4 | |
| SPC101 | Fundamentals of Speech | 3 | |
| TOTAL CREDITS | 16 | ||
| Fifth Semester | Credits | ||
| ACC331 | Income Taxation of Individuals | 3 | |
| ACC461 | Advanced Financial Accounting | 3 | |
| LAS310 | Risk Management and Insurance | 3 | |
| MKT240 | Principles of Marketing | 3 | |
| ART | Art Elective | 3 | |
| TOTAL CREDITS | 15 | ||
| Sixth Semester | Credits | ||
| ACC430 | Corporation, Partnership, Estate and Trust Taxation | 3 | |
| FIN320 | Investments | 3 | |
| FIN350 | Finance | 3 | |
| MGT301 | Business Law I | 3 | |
| HUM | Humanities Elective | 3 | |
| or | |||
| SSE | Social Science Elective | 3 | |
| or | |||
| ART | Art Elective | 3 | |
| or | |||
| FOR | Foreign Language Elective | 3 | |
| or | |||
| AAE | Applied Arts Elective | 3 | |
| or | |||
| IFE | International Field Experience Elective | 3 | |
| TOTAL CREDITS | 15 | ||
| Seventh Semester | Credits | ||
| ACC381 | Government & Not-for-profit Accounting | 3 | |
| ACC452 | Auditing | 3 | Writing Enriched Requirement |
| FIN420 | Estate Planning | 3 | |
| MGT315 | Business Ethics | 3 | Science, Technology and Society Requirement |
| COR | Liberal Arts Elective | 3 | |
| TOTAL CREDITS | 15 | ||
| Eighth Semester | Credits | ||
| ACC470 | Forensic Accounting | 3 | |
| FIN430 | Retirement Planning and Employee Benefits | 3 | |
| MGT302 | Business Law II | 3 | |
| HUM | Humanities Elective | 3 | |
| OEA | Open Elective | 3 | |
| TOTAL CREDITS | 15 | ||
Open Electives: Allows for internship possibilities. Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and federally registered CFP (with flame design) in the U.S., which it awards to individuals who successfully complete CFP Board's initial and ongoing certification requirements.
Accreditation
Accreditation Council for Business Schools and Programs (ACBSP)





