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.

This course provides students with an introduction to financial accounting for the profit-oriented organization. The course provides a solid presentation of the central accounting terms and concepts, including a discussion of the basic accounting procedures, and the four types of financial statements. The accounting cycle, the double entry system, accrual based accounting, and the introductory use of the QuickBooksTM accounting software is included. The course concludes with a detailed discussion of the elements that comprise the balance sheet. 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 CBE. Credits earned using this option will appear on transcripts with an “EX” 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 upon the financial accounting topics presented in ACT300 Principles of Accounting I. Other concepts presented include content and preparation of cash flow statements and financial analysis of a company based on relationships within the financial statements. In addition, the course covers the managerial accounting concepts of cost flows through a business, cost estimation, cost-volume-profit analysis, product costing, capital budgeting, operational budgets, variance analysis, performance measurement, and responsibility accounting. Prerequisite: ACT300.

This course provides a deeper understanding of accounting topics introduced in previous accounting courses. Topics covered include the conceptual framework of financial reporting, codification of accounting standards, the accounting cycle, format and presentation of the financial statements, time value of money, revenue recognition, and accounting for cash, receivables, inventory, long-term assets, and current liabilities. Recommended Prior Course: ACT325 (This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

This course provides a deeper understanding of accounting topics introduced in previous accounting courses and introduces more advanced topics. Topics covered include longterm liabilities; stockholders' equity; dilutive securities and earnings per share; investments; accounting for income taxes, pensions, and leases; statement of cash flows; accounting change and error analysis; and full disclosure in financial reporting. Recommended Prior Course: ACT350 (This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

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 provides students with skills to analyze data and apply concepts of statistical analysis and research in a business context. Students formulate conclusions from data using descriptive and inferential statistical methods and expand on knowledge of the underlying theory behind types of data, data sources, data organization, measures of central tendency and variation, probability, and probability distributions.

This course covers the federal income tax laws, regulations and tax policy for individual taxpayers. Primary emphasis is on the individual components of personal and business income and the allowable deductions. The taxation of gains and losses on property and capital-asset transactions will be presented. Student will be introduced to the common body of tax laws (CBOTL) and will learn the significance of the CBOTL in tax practice today.

This course introduces specialized accounting standards for governmental and not-for-profit entities. Topics covered include the financial reporting of state and local governments, governmental operating statement accounts and budgetary accounting, and accounting for general capital assets and capital projects. Additional topics include specialized accounting practices for various types of non-governmental not-for-profit organizations. (This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

This course examines the tax issues involved with corporate, flow-through and exempt business entities. Issues related to the development of tax returns for each business entity type are emphasized. The course also covers tax issues related to the gift, estate, and trust wealth transfer vehicles.

This course covers the use of information systems in the accounting function with a focus on computer systems and internal controls. This course provides students with knowledge to evaluate users' accounting information needs, and the ability to design, implement, and maintain an accounting information system to meet the requirements of the businesses’ processes and cycles.

This course offers a study of the systematic process by which external financial statements and management assertions are verified and reported, including auditing procedures, standards and programs, the examination of financial statements, and the preparation of audit working papers. In addition, this course includes a consideration of the organization of the accounting profession, the new influences of the Public Company Accounting Oversight Board, and the professional ethics and legal liability of auditors. Recommended Prior Course: ACT350 (This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

This course incorporates and applies theoretical concepts introduced in Managerial Accounting to financial decisionmaking. Internal planning (budgeting) and control (evaluation) cycles, managerial monitoring and feedback mechanisms, as well as behavioral performance issues in industrial and service firms, are all emphasized. Students will gain proficiency in practical accounting, procedural applications, and reporting. Topics include job costing, profit analysis, budgeting and forecasting, activity based costing, and variance analysis.

This course explores the accounting theory, practice, and procedures involved with multi-corporate business combinations (mergers, acquisitions, and consolidations), partnership formation, partnership accounting, and accounting for foreign currency transactions and translating financial statements of foreign subsidiaries for consolidation. Recommended Prior Course: ACT360 (This course is also offered through CBE. Credits earned using this option will appear on transcripts with an “EX” suffix.)

In this capstone course, students will complete Capstone Assignments addressing the program outcomes for the Bachelor of Science in Accounting. Students will demonstrate learning accumulated throughout the Accounting program by applying leadership, critical thinking, problemsolving skills, and creativity to real-world situations.

This course is designed for students who participate on the staff of an accounting firm or in the accounting function of a business or nonbusiness organization as an opportunity to demonstrate program outcomes learned in the B.S. in Accounting 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 practicum coordinator, and on-site supervisor; and a final report. Prerequisite 3 Core Courses. Course not eligible for Prior Learning Assessment (PLA) credit.