College Catalog

Accredited by ACBSP

Accounting (BSA)

(Effective Fall 2014)

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 SemesterCredits
FYE101First Year Experience 1 
ACC113Introduction to Financial Accounting 3 
CSC124Information, Technology, and Society 3 
ECO111Principles of Macroeconomics 3 
ENL111English Composition I 3 
MGT115Principles of Management 3 
TOTAL CREDITS 16
Second SemesterCredits
ACC123Introduction to Managerial Accounting 3 
MIS211Business Computer Applications Using Spreadsheet 3 
ECO112Principles of Microeconomics 3 
ENL121English Composition II 3 
FITFitness and Lifetime Sports Elective 1 
SCIScience Elective 3 
TOTAL CREDITS 16
Third SemesterCredits
ACC311Cost Accounting 3 
ACC341Intermediate Accounting I 3 
MGT230Business Communications 3 
MTH180College Algebra and Trigonometry I 3 
FITFitness and Lifetime Sports Elective 1 
SCLScience Elective with lab 4 
TOTAL CREDITS 17
Fourth SemesterCredits
ACC285Accounting Information Systems 3 
ACC346Intermediate Accounting II 3 
FIN305Fundamentals of Financial Planning 3 
MTH160Elementary Statistics with Computer Applications 4 
SPC101Fundamentals of Speech 3 
TOTAL CREDITS 16
Fifth SemesterCredits
ACC331Income Taxation of Individuals 3 
ACC461Advanced Financial Accounting 3 
LAS310Risk Management and Insurance 3 
MKT240Principles of Marketing 3 
ARTArt Elective 3 
TOTAL CREDITS 15
Sixth SemesterCredits
ACC430Corporation, Partnership, Estate and Trust Taxation 3 
FIN320Investments 3 
FIN350Finance 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
ACC381Government & Not-for-profit Accounting 3 
ACC452Auditing 3 Writing Enriched Requirement
FIN420Estate Planning 3 
MGT315Business Ethics 3 Science, Technology and Society Requirement
CORLiberal Arts Elective 3 
TOTAL CREDITS 15
Eighth SemesterCredits
ACC470Forensic Accounting 3 
FIN430Retirement Planning and Employee Benefits 3 
MGT302Business Law II 3 
HUMHumanities Elective 3 
OEAOpen Elective / Associate 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)

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