Accounting

B.S. in Accounting


Skilled financial management is essential to business success, whether to a small startup or a multinational corporation, and accounting professionals play a critical role in analyzing, documenting, and reporting on financial information.

The B.S. in Accounting provides a foundation in the essential skills in financial and managerial accounting, taxation, and auditing. The curriculum provides a systems approach to prepare students to be technically competent, alert to ethical issues and able to adapt to changes in technology, regulation and globalization.

The BS in accounting is specifically designed to provide a foundational premise for students to pass the CPA exam.


Program Curriculum

 
Course # Course Name Credits
Required B.S. Accounting Courses
(60 Credits)
ACC 111 Principles of Accounting l 3
ACC 112 Principles of Accounting ll 3
ACC 221 Intermediate Accounting l
3
ACC 222
Intermediate Accounting ll
3
ACC 329 Accounting Information Systems 3
ACC 331  Management Accounting 3
ACC 338 Advanced Accounting 3
ACC 442 Auditing 3
ACC 445 Federal Income Tax 3
ACC 454 Contemporary Topics in Accounting 3
BUS 228 Business Statistics l 3
BUS 229 Business Statistics ll 3
FIN 201 Financial Markets and Institutions     3
FIN 202 Introduction to Corporate Finance
FIN 315 Financial Statement Analysis
LAW 211 Introduction to Law and Legal Reasoning  
LAW 212 The Legal Environment of Business
MAN 201 Principles of Management 
MAN 231 Managerial Communications 3
MKT 201 The Fundamentals of Marketing 3

 Required B.S. in Accounting Elective Course(s) 
(3 Credits)
Choose one course.

 CS 9B  Spreadsheets 1
 CS 9E  Advanced Word Processing 1
 CS 9K  Advanced Spreadsheets 1
   OR  
CS 101  Fundamentals of Computer Science and Information Sciences   3
 Orientation
(1 Credit)
 FYS 01  First-Year Seminar 1

Institutional Learning Outcome (ILO)

Courses

ILO 1: Creative and Reflective Capacities

 (3 credits)

Openness to new ideas, integrative and reflective thinking, investigation, and synthesis of existing knowledge as a way of creating, appreciating, and reflecting on original, innovative work grounded in scientific, humanistic, historical, and/or aesthetic disciplinary knowledge.

ART 101: Introduction to Art

ART 105: Introduction to Beginning Drawing

ART 106: 3D Visualization and Production

ART 131: Pottery and Ceramic Sculpture I

CIN/FIL 109: Screenwriting II

CIN 111: History of World Cinema

CMA 109: Media Arts and Technology

DNC 108: History of Dance

ENG 167: Creativity and Nature

ENG 182: Introduction to Creative Writing

ENG 183: Creative Non-Fiction

JOU 110: Journalism, Media and You

MA 109: Media Arts and Technology

MUS 101: Introduction to Musical Concepts

MUS 102: Music Fundamentals

MUS 110: Introduction to World Music

PHI 172: Philosophy and the Mind

SPE/ORC 105: Public Speaking

THE 100: Introduction to Drama

THE 111: The Art of Theatre

THE 143: Shakespeare in Performance

THE 193: Theatre Research/Performance

ILO 2: Historical and Intercultural Awareness (6 credits)

Recognition of oneself as a member of a global community consisting of diverse cultures with unique histories and geographies.

History

HIS 100: American Civilization to 1877

HIS 101: Perspectives on Premodern World History

HIS 102: Perspectives on Modern World History

HIS 108: American Civilization since 1877

Intercultural Awareness

ANT #: Any Anthropology Course

ART 104: Introduction to Visual Arts

CIN 105: The Art of Documentary

ENG 115: Global Literatures

ENG 132: Shakespeare

ENG 158: American Literature

FRE 111: Introduction to French I

FRE 112: Introduction to French II

GGR 102: Geography and the Global Citizen

HIS 144: Topics in Asian History

HIS 157: Topics in Latin American History

ITL 111: Introduction to Italian I

ITL 112: Introduction to Italian II

MUS 103: Music in Western Civilization

MUS 146: History of Hip Hop

MUS 147: History of Rock Music

MUS 159: History of Country Music

PHI 170: Philosophies of Love and Sex

POL 150: International Relations

POL 161: Introduction to Comparative Politics

SPA 111: Introduction to Spanish I

SPA 112: Introduction to Spanish II

SOC 103: Gender and Sexual Diversity

SOC 135: Global Cultures

SOC 165: Culture and Society

SOC 103: Gender and Sexual Diversity

SOC 165: Culture and Society

SPE 100: Oral Communication

THE 142: Modern Theatre History

ILO 3: Quantitative and Scientific Reasoning (7-8 credits)

Competence in interpreting numerical and scientific data in order to draw conclusions, construct meaningful arguments, solve problems, and gain a better understanding of complex issues within a discipline or in everyday contexts.

Scientific Reasoning

AST 109/109A: Introductory Astronomy I

AST 110/110A: Introductory Astronomy II

BIO 120/120L: General Biology I

BIO 124/124L: Foundations of Biology I

BIO 125/125L: The Science of Sustainability

BIO 126/126L: DNA and Human Life

BIO 137/137L: Human Anatomy and Physiology I

CHM 101/101L: Chemistry for Health Science I

CHM 103/103L: Principles of Chemistry I

ERS 101/101L: Weather and Climate

ERS 102/102L: Planet Earth

ERS 103/103L: Oceanography

ERS 125/125L: Environmental Sustainability Science

FSC 100/100L: Introduction to Forensic Chemistry

PHY 103: University Physics I

PHY 104: University Physics II

PHY 120/120L: The Physical Universe

PHY 127/127L: Physics for Pharmacy

PHY 131/131L: General Physics I

PHY 131/131L: College Physics I

PHY 132/132L: General Physic II

PHY 132/132L: College Physics II

Quantitative Reasoning

MTH #: Any Mathematics Course

ILO 4:

Oral and Written Communication

(6 credits)

Knowledge and skill in exchanging informed and well-reasoned ideas in effective and meaningful ways through a range of media to promote full understanding for various purposes, among different audiences and in a variety of contexts and disciplines.  

Written Communication

ENG 110: Writing I – Composition and Analysis

ENG 111: Writing II – Research and Argumentation

ILO 5: Information and Technological Literacies

 (3 credits)

Ability to use information and communication technologies to find, evaluate, create, and effectively and responsibly use and share that information, requiring both cognitive and technical skills.

CGPH 126: Web Design for Everyone

EDI 100: Contemporary Issues in Education

ENG 148: Ideas and Themes n Literature

ENG 173: Writing in the Community

ENG 175: Writing in the Professions

ENG 178: Writing in the Sciences

HIS 107: Engaging the Past

HIS 190: Research Problems in History

POL 100: Research Problems in Political Science

SOC 102: Social Problems

SOC 148: Medical Sociology

SOC 148: Sociology of Health and Illness

ILO 6: Critical Inquiry and Analysis 

(3 credits)

Reflective assessment and critique of evidence, applying theory, and practicing discernment in the analysis of existing ideas and in the production of new knowledge across a broad array of fields or disciplines.

ENG 103: Grammar and the Structure of English

ENG 112: World Literatures I

ENG 113: World Literatures II

ENG 140: Introduction to Literature

ENG 180: Literary Genres

FRE 100: French Cinema

GGR 101: The Geography of Sustainable Development

HIS 104: Topics in American History

HIS 120: Topics in Medieval History

HIS 164: History of Gender and Sexuality

HIS 167: History of Science and Technology

PHI 100: Beginning Philosophy

PHI 163: Philosophy of Art

PHI 179: Social and Political Philosophy

POL 147: Political Psychology

POL 156: Diplomacy and Negotiation

PSY 103: General Psychology

PSY 111: Psychological Perspectives on Teaching and Learning

SOC 100: Introduction to Sociology

SOC 112: Gender, Race and Ethnicity

SOC 126: Sociology of Gender

SOC 161: Sociology of Sport

ILO 7: Ethical Reasoning and Civic Engagement (3 credits)

Evaluation of ethical issues in conduct and thinking, development of ethical self-awareness, consideration of various perspectives, and responsible and humane engagement in local and global communities.

ART 177: High Impact Art

CIN/FIL 103: Major Forces in the Cinema

ECO 101: Microeconomics

ECO 102: Macroeconomics

ENG 150: Empathy and Literature

HIS 116: History of Race and Society

HIS 158: History of Politics and Power

PHI 105: Bioethics

PHI 113: Philosophy and Film

PHY 178: Ethics and Society

POL 101: Introduction to Political Science

POL 102: Introduction to American Politics

POL 123: Political Parties and Public Opinion

SOC 108: Sociology of Youth

SOC 109: Social Movements and Change

SOC 110: Human Rights and Social Justice

SOC 119: Sociology of the Family

SOC 122: American Social Problems/Global Context

SPA 105: The Hispanic World

Courses


ACC 111 Principles of Accounting I

An introduction to the fundamental principles and theory of accounting applied to business organizations. Topics covered during the semester include the balance sheet, income statement, and the principles required to understand financial accounting information. Consideration is given to the recording process, income determination, and the effect of accounting concepts on financial statements.  Pre-requisite: BUS 101; Co-requisite: BUS 110

Credits: 3
Every Fall


ACC 112 Principles of Accounting II

Building on Accounting 111, this course covers additional topics in financial statement development and the effect of cost relationships on management planning and supervising. Case analysis is utilized to provide a solid foundation in the principles of accounting. The pre-requisite of ACC 111 is required.

Credits: 3
Every Spring


ACC 221  

An in-depth study of concepts of financial accounting and income determination; analysis of current accounting theory. The pre-requisites of ACC 111 and 112 are required.

Credits: 3
Every Fall


ACC 222 Intermediate Accounting II

The course is a continuation of Accounting 221 and includes topics such as stockholder equity, retained earnings, earnings per share, stock options, revenue recognition, accounting changes and error analysis, statement of cash flows and full disclosure in financial reporting. The pre-requisite of ACC 221 is required.

Credits: 3

Every Spring


ACC 329 Accounting Information Systems

A study of the principles of computerized accounting, databases, and the way information flows through accounting systems. This course develops an understanding of accounting information, information technology, operational support and internal control. The pre-requisites of ACC 111 and 112 are required.

Credits: 3

Every Spring


ACC 331 Management Accounting

A study of the principles of cost accounting in relation to managerial usage. Job order cost systems are developed, and direct costing, relevant costing, profit planning and budgeting are considered. Students will learn to relate these topics to real world businesses. The pre-requisite of ACC 222 is required or permission from the Chairperson of the Department.

Credits: 3

Every Spring


ACC 338 Advanced Accounting

A study of consolidated financial statements, international accounting, partnerships, governmental accounting, bankruptcy, and other advanced topics. The pre-requisite of ACC 222 is required.

Credits: 3

Every Fall


ACC 442 Auditing

This course provides an introduction to auditing, including basic concepts, techniques, and audit applications. The course covers a review of standards and procedures currently used by independent public accountants in examining financial statements and their applications in report preparation. The ethical concepts and requirements of the profession are reviewed together with an overview of the legal responsibilities of audit professionals. The pre-requisite of ACC 222 is required.

Credits: 3

Every Spring


ACC 445 Federal Income Tax

This course is an introduction to basic federal tax. The application of federal requirements to individual tax returns is considered. The study of tax law will cover topics concerning income recognition, exclusions, property transactions, including capital gains and losses, and tax computations. The pre-requisite of ACC 222 is required.

Credits: 3

Every Fall


ACC 454 Contemporary Topics in Accounting

A study of ethics, regulation, emerging issues and other topics relevant to contemporary accounting.  The prerequisite of ACC 112 is required.

Credits: 3

Every Spring


ART 61 Introduction to Visual Art

In our increasingly visual culture, it is important to look critically at the imagery that surrounds us. It is equally important to experience and understand art from many cultures and time periods so we may appreciate the wide variety of artworks created by people around the world, from past to present. Students will learn to analyze both form and content in art and communicate their understanding to others. Students will see and discuss a broad selection of art at museums, galleries, online, and in the classroom. The class will also engage in hands-on studio projects and explore a range of materials and personal artistic expression.

Credits: 3
All Sessions


BUS 228 Business Statistics I

A study of the foundations in statistical methods as they apply to the analysis of business conditions and projections. Topics covered include: graphic and tabular representations, measure of central tendency and dispersion, probability, binomial and normal distributions, sampling distributions and hypothesis testing, simple regression and correlation analysis, and index numbers. The pre-requisite of MTH 16 or MTH 30 or MTH 40 is required.

Credits: 3

Every Fall


BUS 229 Business Statistics II

This course prepares students to apply statistics and probability concepts to business decisions. Students learn important criterion for developing effective research questions, including the creation of appropriate sampling populations and instruments. Other topics include descriptive statistics, probability concepts, confidence intervals, sampling designs, data collection, and data analysis including parametric and nonparametric tests of hypothesis and regression analysis. The pre-requisite of BUS 228 is required.

Credits: 3

Every Spring


CS 9B Spreadsheets

All the basic functions of spreadsheets, such as planning and designing a worksheet, building a worksheet with formulas, enhancing a worksheet, enhancing and managing workbooks, and creating a chart, are explained. The pre-requisite of CS 9 is required of all majors except students in the School of Business.


Credits: 1

On Demand


CS 9E Advanced Word Processing

This course was developed primarily as a hands-on learning experience. The student will learn how to apply software skills to meet real-world situations. The student will focus on how to apply what was learned to perform computer-related tasks that will be needed in the office, school and every-day-life including document formatting for resumes, table design for questionnaires, mail merge for letters, document production for proposals, and form design for applications. The pre-requisite of CS 9 is required of all majors except students in the School of Business.


Credits: 1

On Demand


CS 9K Advanced Spreadsheets

This course was developed primarily as a hands-on learning experience. The student will learn how to apply software skills to meet real-world situations. Calculation of loan amortizations (worksheet building), developing payroll records (worksheet linking), charting, and investment analysis (financial and data analysis) are done as independent topics.

The prerequisite of CS 9 is required of all majors except students in the School of Business.


Credits: 1

On Demand



CS 101 Fundamentals of Computer Science and Information Sciences

Course topics include computer organization, information processing, algorithms, and programming. Operating Systems, Databases, and Computer Networks, along with current views on the theory and practice of Software Engineering, and the basics of Artificial Intelligence are also explored.  Three lecture hours, one hour lab. Three lecture hours, one hour lab.

Credits: 3

Every Fall and Spring


DNC 61 Dance Through Time

A look at dance in its time and place, with an eye to simultaneous development of corresponding art forms, lifestyles and government involvement in the arts. A survey is offered of the many forms that dance encompasses through an understanding of style, content, and time and place of origin, most lectures will be accompanied by videos, studio work or any of the previous combination. Satisfies the core art 61 requirement.

Credits: 3
Every Fall and Spring



ENG 16 English Composition

English 16 seeks to initiate a dialogue among students that leads them to write with more than their own "personal" position in mind: the readings and classroom discussions give the sense that they are entering an ongoing conversation of consequence. To this end, students in English 16 are required to integrate the thoughts and words of other writers into their own essays. Both in relation to their own experience and to a text or set of texts, student writers in English 16 learn how to articulate and develop a sophisticated argument within a specific rhetorical situation. Three classroom hours per week. Part of Core requirement. One of the following prerequisites is required:  ENG 14; 

Placement Exam

  • 610 or higher on Evidence Based Reading & Writing SAT

  • 30 or higher on Reading SAT

  • 25 or high on ACT Assessment; 31 or high on Writing & Language SAT

Credits: 3
Every Semester


ENG 16X English Composition for Nonnative Speakers

English 16X is a course parallel to English 16 for nonnative speakers who needs additional work in English as a Second Language. Three hours per week. Letter grades and U. This course has an additional fee. The pre-requisite of ENG 14X or the placement exam is required.

Credits: 3
On Occasion



ENG 61 European Literatures I


An examination of significant works of literature from Ancient Greece and Rome and Medieval and Renaissance Italy, France, Germany and England. Intensive readings from epics, sacred books, poems, plays and tales -- arranged chronologically or thematically. All texts read in English. Pre-requisite of ENG 16 is required.


Credits: 3

Every Semester



ENG 62 European Literatures II


An examination of significant works of European literature, from the 18th Century to the present.  Intensive readings from a wide representation of texts - novels, poems, plays and essays – arranged chronologically or thematically. All texts read in English. Pre-requisite of ENG 16 is required.


Credits: 3

Every Semester



ENG 63 American Literatures


A survey of the literatures and traditions of the United States from Colonial times to the present, with attention paid to the larger context of literary traditions across all the Americas - North America, the Caribbean, Latin America. Arranged chronologically or thematically. All texts read in English. Pre-requisite of ENG 16 is required.


Credits: 3

Every Semester



ENG 64 Global Literatures


Drawing primarily from the literatures of Africa and Asia, each section focuses on at least two geographical areas, such as Western Africa, China, India, Japan, Southeast Asia or the Pacific Islands. Broad sweeps of time may be covered or specific periods of high cultural achievements such as the Tang Dynasty, Medieval Japan or West Africa before the European invasion may be highlighted. Topics for individual sections will appear in the Schedule of Classes. All texts read in English. Pre-requisite of ENG 16 is required.


Credits: 3

Every Semester



FIN 201 Financial Markets and Institute

This course is designed to familiarize students with the U.S. financial system - its financial institutions, financial markets, and financial instruments and its relationship to the aggregate economy with which the manager must interact when making financial or investment decisions on behalf of companies, nonprofit institutions, government agencies or individuals. Requisites ACC 111, MTH 16 or MTH 30 OR BUS 101, BUS 110.

Credits: 3
Every Fall and Spring


FIN 202 Introduction to Corporate Finance

This course is designed to familiarize students with the theory of value and financial decision making in the firm relating to financial analysis and planning, working capital management, investing in fixed assets, and the long-term financing of assets - concepts that apply to any type of company or nonprofit institution. The pre-requisite of FIN 201 is required.

Credits: 3
Every Spring


FIN 315 Analysis of Financial Statements

Balance sheets and income reports are analyzed individually and comparatively for their value to owners, managers, investors and creditors. Determination of standard ratios and variations in earnings. Each student prepares an analysis of actual reports issued to the public. The pre-requisite of ACC 110 or 111 is required; and the pre-requisite of FIN 202 is also required.

Credits: 3

Every Fall


FRE 11 Introductory French I


Introductory speaking, reading and understanding French with emphasis on contemporary culture.


Credits: 3

Every Fall and Spring



FRE 12 Introductory French II

Introductory speaking, reading and understanding French with emphasis on contemporary culture. Pre-requisite of FRE 11 is required.

Credits: 3
Every Fall and Spring


HIS 1 Perspectives in Premodern World History

A thematic approach to topics in World History that examines content from the history of civilization in at least two geographical regions (Africa, the Americas, Asia, the Middle East or Europe) up to the Modern Era (c. 18th century). All courses are aimed at discovering the nature of historical inquiry, including both an examination of historical facts, and also the importance of perspective, context, and causality in the creation of a historical argument. Topics will be chosen by the faculty member.

Credits: 3
All Sessions


HIS 2 Perspectives in Modern World History

A thematic approach to topics in World History that examines content from the history of civilization in at least two geographical regions (Africa, the Americas, Asia, the Middle East or Europe) from 1500 to present. All courses are aimed at discovering the nature of historical inquiry, including both an examination of historical facts, and the importance of perspective, context, and causality in the creation of a historical argument. Topics will be chosen by the faculty member.

Credits: 3
All Sessions


ITL 11 Introductory Italian I

Introductory speaking, reading and understanding Italian with emphasis on contemporary culture.

Credits: 3
Every Fall


ITL 12 Introductory Italian II

Introductory speaking, reading and understanding Italian with emphasis on contemporary culture. Pre-requisite of ITL 11 is required.

Credits: 3
Every Spring


JOU 61 Journalism, Social Media & You

Examines a wide range of news shared through social media, with attention to the political, economic, democratic, and satirical motives of diverse media creators. Considers the role of new technologies and the proliferation of fake news, propaganda, hoaxes, rumors, and advertising on the Internet. Explores principles and practices of credible journalism, such as objectivity and balance. Students develop news-literacy skills and learn to evaluate and curate their social-media newsfeeds. Satisfies the Arts core requirement.

Credits: 3
Every Fall and Spring


LAW 211 Introduction to Law and Legal Reasoning

An introduction to law and the legal system, the case method of study, and legal reasoning. Topics covered are intentional torts, negligence, contracts, agency, employment law and the Uniform Commercial Code, particularly the law of sales and commercial paper.

Credits: 3

Every Fall


LAW 212 The Legal Environment of Business

Personal and real property law. The study of partnerships, limited liability companies, corporations, bailments and other forms of business organization, including an introduction to securities law. Also covered are insurance, suretyship, bankruptcy, estates and trusts, and an accountant's professional responsibility. Pre-requisite of LAW 211 is required.

Credits: 3

Every Spring


MAN 201 Principles of Management

This course presents the process of managing as a rational and orderly activity leading to optimal results. Salient topics given special emphasis are environmental opportunities and constraints, entrepreneurship, planning and control, formal organization structure, the multidimensionality of organizations, individual and interpersonal behavior, and executive decision making. The pre-requisite of BUS 101 is required.

Credits: 3
Every Spring


MAN 231 Managerial Communications

A vital skill of any aspiring business executive is the ability to write clearly and concisely. In every field of business the emphasis is on communication both within the organization as well as outside it. This course develops the student's ability to read critically, to evaluate information, to present evidence to support conclusions, and to make recommendations in an effective written business style. This is a Writing-Across-the-Curriculum (WAC) Course. Prerequisites: SPE 3 or 3X or HSP 21, HEG 21 and HEG 22

Credits: 3

Every Spring


MKT 201 The Fundamentals of Marketing

A detailed and critical analysis of the nature and purpose of marketing designed to give the student an overall view of the field. This course emphasizes the importance of integration and coordination of marketing activities so that practice and procedure can be geared to understanding effective operations. Consideration is given to such areas as the consumer and the market, product planning and development, distribution structure, pricing, marketing research, advertising and sales promotion, and the marketing of industrial goods and services. A fundamental approach to the area of model construction in marketing is also examined. The pre-requisite of BUS 101.

Credits: 3

Every Spring


MTH 16 Finite Mathematics


Selected topics from matrix algebra, linear programming, consumer mathematics, probability, sets and counting techniques. Students who have taken MAT 15 or 11Y are exempt from MAT 16. One of the following prerequisites is required:

  • DSM 09

  • MW 9

  • Placement Exam

  • 500 or higher on MATH SAT

  • 22 or higher on ACT Assessment

Credits: 3

All Sessions


MUS 61 Music and Culture


An introduction to musical styles that places music in its cultural context: history, painting, literature and ideas. To enhance the capacity to understand and enjoy music of every kind, the course begins with the elements of music that a composer combines in distinctive and characteristic ways to form a musical composition. Satisfies the core arts requirement.


Credits: 3

Every Semester



PHI 60 Philosophical Explorations

PHI 60 is an integrated core course that introduces students to the basic concepts and methods of elementary logic and philosophical inquiry, while emphasizing the critical intellectual skills needed both in philosophical reflection and in coping with the many practical challenges of modern living. Students will learn to avoid common fallacies in informal reasoning and argumentation, to distinguish good from bad reasoning generally, and to engage in general problem solving, productive dialogue, and effective communication. They will engage in responsive and critical writing, while being guided in close reading and discussion of important philosophical texts from ancient times and the modern world. They will also become acquainted with some major traditions of ethical thought and the central problems of contemporary moral philosophy, while sharing, examining, sharpening and refining their own ethical sensibilities and values. The course as a whole will aid them in becoming more informed, methodical, and incisive thinkers, better able to exercise their voices as active citizens in the public sphere.

Credits: 3
Every Semester


PHI 61


PHI 62


SPA 11 Introductory Spanish I

Introductory speaking, reading, writing and understanding Spanish.

Credits: 3

Every Fall, Spring and Summer


SPA 12 Introductory Spanish II


Introductory speaking, reading, writing and understanding Spanish. Pre-requisite: SPA 11, HLS 21 or its equivalent. The pre-requisite of SPA 11 or HLS 21 is required.


Credits: 3

Every Fall, Spring and Summer


SPE 3 Oral Communication


An introduction to communication theory and interpersonal skills. Students develop oral presentation techniques, including public speaking, group discussion and oral readings. Evaluation of individual student speech through analysis of voice and diction is conducted.


Credits: 3

Every Semester


THE 61 The Theatrical Vision


This core course gives students an overall experience and understanding of the art and craft of Theatre and the process of making it happen. Students learn about the history of theatre, the visual and kinaesthetic elements of production and performance, the audience as spectators, how to read and analyze plays and the use of space in creating the theatre experience for both performer and audience.


Credits: 3

Every Semester

CONTACT

School of Business