Accredited by ACBSP

Accounting (BSA)

(Effective Fall 2016)

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. 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), Accredited Financial Counselor (AFC), 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 SemesterCredits
FYE101First Year Experience 1 
ACC113Introduction to Financial Accounting 3 
SCIScience Elective 3 
ECO111Principles of Macroeconomics 3 
ENL111English Composition I 3 
MGT115Principles of Management 3 
TOTAL CREDITS 16
Second SemesterCredits
ACC123Introduction to Managerial Accounting 3 
ACC201Computerized Accounting 3 
ECO112Principles of Microeconomics 3 
ENL201Technical and Professional Communication 3 
FITFitness and Lifetime Sports Elective 1 
FIN150Principles of Banking 3 
TOTAL CREDITS 16
Third SemesterCredits
ACC311Cost Accounting 3 
ACC341Intermediate Accounting I 3 
FIN305Fundamentals of Financial Planning 3 
MTH180College Algebra and Trigonometry I 3 
SCLScience Elective with lab 4 
TOTAL CREDITS 16
Fourth SemesterCredits
ACC285Accounting Information Systems 3 
ACC346Intermediate Accounting II 3 
ACCDirected Accounting Electives 3 
MTH153Topics in Mathematics 3 
or
MTH160Elementary Statistics with Computer Applications 4 
SPC101Fundamentals of Speech 3 
TOTAL CREDITS 15
Fifth SemesterCredits
ACC331Income Taxation of Individuals 3 
ACC461Advanced Financial Accounting 3 
LAS310Risk Management and Insurance 3 
or
FIN395Retirement and Insurance Planning 3 
FIN350Finance 3 
ARTArt Elective 3 
TOTAL CREDITS 15
Sixth SemesterCredits
ACC430Corporation, Partnership, Estate and Trust Taxation 3 
FIN320Investments 3 
MKT240Principles of Marketing 3 
MGT301Business Law I 3 
HUMHumanities Elective 3 
or
SSESocial Science Elective 3 
or
ARTArt Elective 3 
or
FORForeign Language Elective 3 
or
AAEApplied Arts Elective 3 
or
IFEInternational Field Experience Elective 3 
TOTAL CREDITS 15
Seventh SemesterCredits
BAEDirected Business Elective 3 
BAEDirected Business Elective 3 
ACC452Auditing 3 Writing Enriched Requirement
MGT315Business Ethics 3 Science, Technology and Society Requirement
CDCCultural Diversity/Liberal Arts Elective 3 
TOTAL CREDITS 15
Eighth SemesterCredits
ACC470Forensic Accounting 3 
MGT497Business Policy and Strategy 3 
FITFitness and Lifetime Sports Elective 1 
HUMHumanities Elective 3 
OEAOpen Elective / Associate 3 
OEAOpen Elective / Associate 3 
TOTAL CREDITS 16

ACC 480, Accounting Internship, may be used to fulfill an open elective requirement.  Internships may be taken any time after the junior year upon meeting appropriate prerequisites. 

Directed Accounting Electives (ACCELC): Any ACC or FIN course at the 200 level or higher.

Open Electives: Allows for internship possibilities. 

Accreditation

Accreditation Council for Business Schools and Programs (ACBSP)