A major in accounting is built upon a liberal arts approach and is recommended for those students who wish to pursue a career in public, private or governmental accounting. As a department, we recommend experience in the field through credited internships.
|ACC 215 - Principles of Financial Accounting
(4 credits) This course covers the basic introduction to financial management and financial accounting, including an understanding of the concepts, principles and practices in these areas.
|ACC 216 - Principles of Managerial Accounting
(3 credits) This course covers the basic concepts, principles and practice in managerial accounting, including the use of accounting in management decision- making. Prerequisite: ACC215.
|ACC 306 - Cost Accounting
(3 credits) This course involves the study of cost systems and their use in decision-making by management. Emphasis is placed on the areas of cost-volume-profit analysis, job-order and process costing systems, budgets and standards, cost allocation and capital budgeting. Prerequisites: ACC215 and 216.
|ACC 307 - Individual Income Tax
(4 credits) This is an introduction to current federal and state taxation laws and practices. The emphasis is on the federal income tax and its impact on accounting procedures and management decision-making. Prerequisites: ACC215 and 216, or permission of chair of the business department.
|ACC 310 - Non-Profit and Governmental Accounting
(2 credits) This course provides coverage of accounting and reporting standards for
not-for-profit organizations and state and local governments. It includes
accounting for hospitals, college and universities, voluntary health and
welfare organizations, and others. Coverage will also be provided for
governmental, propriety and fiduciary type funds used in governments.
Prerequisites: ACC215 and ACC216 or permission of instructor.
|ACC 315 - Intermediate Accounting I
(4 credits) This course is a study of the development of accounting principles and practices as they apply to financial statements. Emphasis is placed on the development of the theory used in accounting practice. Prerequisites: ACC215 and 216.
|ACC 316 - Intermediate Accounting II
(4 credits) This course is a continuation of the accounting principles and practices covered in Intermediate Accounting I. Special emphasis is on stockholders" equity and dilutive securities, special issues related to income measurement, and preparation and analysis of financial statements. Prerequisite: ACC315.
|ACC 415 - Auditing
(4 credits; alternate years, consult department) This course studies the internal control procedures in modern business, the development of auditing standards and procedures, the theory behind the development of such auditing standards and procedures, and how these auditing standards and procedures are applied to the public accountancy field. Special emphasis is on the auditor's decision-making process. Prerequisites: ACC315 and 316, or permission of chair of the business department.
|ACC 418 - Advanced Accounting
(4 credits; alternate years, consult department) This course is a study of accounting for partnerships, business combinations, affiliated companies, government entities and nonprofit organizations. Prerequisites: ACC315 and 316, or permission of chair of the business department.
|ACC 430X - Entity Tax and Law
|BUS 321 - Business Law
(3 credits) This course is designed to acquaint students with the legal principles which, when followed, allow business transactions to run smoothly and with predictability. The topics include contracts, agency and property law, plus criminal law, torts, the Uniform Commercial Code, the litigation process and alternatives to litigation. Both business and non-business students can benefit from this basic course on Anglo-American law.
|CSC 210 - Accounting Information Systems
(2 credits; alternate years) This course explores the concepts of information systems
support for accounting applications. AIS introduces conceptual data modeling,
transaction processing systems, enterprise resource planning systems, business processes,
documentation, computer security, internal control systems and cyper ethics
from an accountant's perspective. Prerequisites: ACC215 and CSC102, or permission
|MAT 117 - Applied Statistics for Management
(3 credits) (IGE option under Quantitative Reasoning) Topics in probability and statistics with an emphasis on problems in business: descriptive measures, distributions, one sample estimation and hypothesis testing, correlation, simple linear regression. Prerequisite: C- or better in MAT090 or an ACT math score of 20 or above (SAT 480 or above).
|Choose one option:
|*CSC 102 - Business Computing|
(2 credits) This course serves as an introduction to common business- oriented computer technologies and issues. Computer applications, misuse and the ethical use of computers in business are explored in detail. Current software applications are studied through laboratories, demonstrations and assignments. Students will learn advanced uses of application programs including spreadsheet processing and information processing with databases.
|*CSC 110 - Advanced Spreadsheets|
(1 credit) This class deals with advanced techniques for using spreadsheets. Topics
to be covered including writing conditional formulas, using built-in data analysis
tools, creating PivotTables and PivotCharts, exploring and importing data to
and from other applications, linking data between other applications, and
sharing Excel data on the World Wide Web. Basic computer programming concepts
and the role of data analysis tools in business will also be discussed.
|*CSC 171 - Computer Science I|
(4 credits) (IGE option under Quantitative Reasoning) This is the first in a two-semester sequence of courses that introduces students to fundamental aspects of the field of computing; focusing on problem-solving, software design concepts and their realization as computer programs. Topics include procedural abstraction, control structures, iteration, data types and their representation. An introduction to a high-level language, for the purpose of gaining mastery of these principles, will be provided in lectures and hands-on laboratory experiences. Prerequisite: C- or better in MAT090, an ACT math score of 20 or above (SAT 480 or above), or a passing score on the MAT090 placement exam.
|Choose one course:
|MAT 111 - Calculus for Management, Life and Social Sciences|
(3 credits) (IGE option under Quantitative Reasoning) A calculus course for non-majors that emphasizes applications and techniques that are of significance in business, biology, health and social sciences. Applications involving both differential and integral calculus are included. Prerequisite: C- or higher in MAT109, or an ACT math score of at least 22 (SAT 520 or above), or permission of mathematics department chair.
|MAT 112 - Calculus I|
(4 credits) (IGE option under Quantitative Reasoning) A study of functions, limits, derivatives and integrals with a strong emphasis on both theory and applications. Prerequisite: C- or higher in MAT109, or an ACT math score of at least 24 (SAT 550 or above), or permission of mathematics department chair.
|Total credits required: 50-52