Online Bachelor's Degree in Accounting

The opportunities for students, in this first course, for all majors are to learn personal and professional leadership styles and drivers by providing an overview of leadership basics. Leadership skills are utilized across fields of study. Regardless of the roles individuals assume in an organization, they will need to communicate effectively, influence others, and understand the way they respond to others and why. The course engages students in discussion, exploration, and application of leadership skills, principles, and practices. Students will learn about the relationships and connections leaders have with individuals and organizations. Topics include leadership communication, motivation, style, and characteristics. Course not eligible for Prior Learning Assessment (PLA) credit.

Students will demonstrate understanding of accounting standards and practices in preparing, analyzing, and interpreting financial transactions relevant to businesses in today’s world of automation, business intelligence, and data analytics. Primary emphasis is on the financial accounting system for corporations and the procedures for recording, summarizing, reporting, and interpreting results of business activities. This course will cover the development of basic financial accounting statements, ethical considerations, and the application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). This course is considered prerequisite and may be waived through transfer of equivalent lower division coursework or demonstrated workplace knowledge. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course provides a general introduction to marketing principles and policies. Topics such as marketing functions, price policies and controls, distribution channels, merchandising, and market research as well as competitive practices and government regulations, product development, and integration of marketing using digital technology are presented. Students also gain a basic understanding of the 4Ps (product, place, price, promotion). Students who completed MKG300 cannot earn credit for MKG310. In this course, the student will obtain a general introduction to marketing principles and policies. Course units include marketing functions; price policies and controls; distribution channels, merchandising, and market research; competitive practices and government regulations; product development; and integration of marketing with technology, a basic understanding of the 4Ps (product, place, price, promotion), and current issues.(This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

This course focuses on the tools for understanding the principles underlying the legal environment of business. The course identifies the current legal rules and regulations affecting businesses and students become familiar with the new developments and trends that will greatly affect future transactions. This course introduces the U.S. legal system, coverage of the major components of contract law, employment law, accounting law, and an examination of business liability issues under tort law. In addition, the intellectual property issues of trade secrets, trademarks, patents, and copyrights will be covered. The impact of digital technology and business globalization will be integrated into each topic discussed.This course is a replacement course for MGT320 as of the 2016-2017 Spring A term. Students in the Bachelor of Science in Business Management program cannot receive credit for both these courses.

This course expands on financial accounting concepts presented in ACT300 Principles of Accounting I. Using automation, students will take a systematic approach in analyzing financial and nonfinancial data to assist managers and other users of accounting information in the decision-making process of an organization. Concepts presented include managerial accounting concepts of cost flows through a business, cost accounting systems, cost-volume-profit analysis (CVP), product costing, capital budgeting, operational budgets, variance analysis, performance measurement, balanced scorecard, content and preparation of the statement of cash flows, and financial statement analysis. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.) Prerequisite: ACT300

This course provides a comprehensive study of accounting principles and financial statements using automation, business intelligence, data analytics, and other digital technologies in performing measurement and valuation related to the assets and current liabilities on the balance sheet. Students will develop an understanding of the intersection of artificial business intelligence with financial reporting and the codification of accounting standards. Students will use automation in financial statement analysis through the interpretation of data and financial statement disclosures. Students will analyze real-world situations through case studies, research accounting and automation concepts, and apply IFRS standards to GAAP standards. Students will present an assessment of the effect each standard may have on a situation, communicate findings, and facilitate workplace solutions in a team-based environment. Recommended Prior Course: ACT325 (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course extends knowledge gained in ACT350 involving measurement and valuation related to the assets and current liabilities on the balance sheet and provides a comprehensive study of accounting principles and financial statements using automation, business intelligence (BI), data analytics, and other digital technologies in performing measurement and valuation related to liabilities and stockholders’ equity section of the balance sheet. Students will develop an understanding of the conceptual framework of financial reporting, the codification of accounting standards, financial statement analysis including the interpretation of data and financial statement disclosures. Students will analyze real-world cases, research accounting concepts, apply IFRS standards to GAAP standards and present an assessment of the effect that each standard may have on a situation, communicate findings, and facilitate workplace solutions in a team-based environment. Recommended Prior Course: ACT350 (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course teaches the important skills of distinguishing types of data and communicating scientific and mathematical information in presentations by visualizing data. Students will learn ways to systematically collect, analyze, and interpret data, then translate technical, data-driven information to a lay audience. Students will examine how data analytics contributes to the formulation of policy decisions and the subsequent communication to stakeholders. Students will recognize how analytics applies to return on investment (ROI) within any career or field. Students prepare presentations using narrative strategies to create compelling, interesting talks based on data.

A study of the financial aspects of businesses, including the costs of capital, fund acquisition sources, time value of money, efficient management of assets, and investment decisions. Particular emphasis is on determining the optimal capital structure between utilization of debt and equity financing.

This course covers the federal income tax laws, regulations, and tax policy for individuals, partnerships, corporations, non-profits, estates, and trusts as it relates to accounting and artificial intelligence (AI). Students will demonstrate mastery by preparing tax returns using the most recent tax preparation software and conduct research covering tax issues such as tax planning, tax reform, and ethical considerations. Recommended Prior Course: ACT350. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course introduces specialized accounting standards for governmental and not-for-profit entities using artificial intelligence (AI) applications. Students will record transactions using the latest trends in accounting software programs designed for government and nonprofit accounting. Students will develop an understanding of the financial reporting and analysis of state and local governments, governmental operating statement accounts and budgetary accounting, accounting for general capital assets and capital projects. Additional concepts include specialized accounting practices for various types of non-governmental, not-for-profit organizations. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course provides a hands-on approach using information systems in accounting. Students will apply automation using artificial intelligence (AI), predictive analytics, and other digital technologies in performing business functions, communicate findings, and facilitate workplace solutions in an accounting information system. Recommended Prior Course: ACT350. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.) Course not eligible for Prior Learning Assessment (PLA) credit.

This course offers a study of systematic process of external financial statements and management assertion verification and reporting. Students will examine internal and external auditing processes through the application of artificial intelligence (AI). Students will develop an understanding of the Sarbanes-Oxley Act (SOX), IFRS implications, internal controls, risk assessments, and professional ethics and legal liability. Based on current trends in the auditing profession, students will use software programs used extensively in the auditing profession to analyze data. Students will complete a simulation involving an independent audit of a company to include statistical sampling involving current AI technology. Recommended Prior Course: ACT350 (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course incorporates advanced concepts in managerial accounting using automation and business intelligence (BI). Students will develop an understanding of decision-making, budgeting, performance evaluation, costing methods, activity-based costing (ABC), profit analysis, forecasting, and variance analysis. Students will use case analysis and simulations of real-world situations involving current business intelligence (BI) technology to identify solutions for managerial decision-making. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.) Prerequisite: ACT360.

This course introduces the fundamentals of forensic accounting and business valuation in the world of artificial intelligence. Students will develop an understanding of fraud examination, fraud investigation, litigation support services, and business valuation approaches and methods. Students will examine the role of artificial intelligence in fraud detection, business valuation, and learn how to apply techniques used to collect and analyze data and communicate findings through business valuation reporting. (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.) Prerequisite: ACT460.

This course focuses on the use of business intelligence (BI) in accounting practices and procedures involved with special accounting and reporting situations for corporations and partnerships. Students will develop skills in analyzing business combinations, financial statements consolidations, accounting and analysis of international transactions, measurement and translation of financial statements of foreign subsidiaries, foreign currency accounting, and hedging; accounting for partnerships; and corporations in financial difficulties. Recommended Prior Course: ACT360 (This course is also offered through SSA. Credits earned using this option will appear on transcripts with an “S” suffix.)

This course is designed for students to participate on the staff of an accounting firm or in the accounting function of a business or non-business organization as an opportunity to demonstrate application of skills learned in the Bachelor of Science in Accounting program under the supervision of both faculty and accounting personnel. Assignments are designed to combine theory and professional practice and include weekly journals; a mid-term conference with the instructor, faculty internship coordinator, and on-site supervisor; and a final report. Prerequisite: All core and specialization courses.

This course is designed for students to participate on the staff of an accounting firm or in the accounting function of a business or non-business organization as an opportunity to demonstrate application of skills learned in the Bachelor of Science in Accounting program under the supervision of both faculty and accounting personnel. Assignments are designed to combine theory and professional practice and include weekly journals; a mid-term conference with the instructor, faculty internship coordinator, and on-site supervisor; and a final report. Prerequisite 3 Core Courses. Course not eligible for Prior Learning Assessment (PLA) credit.