Accounting BAS Course Descriptions

  • ACCT 300 - Finance - 5 cr

    • Introduction to financial decision making. Course topics incorporate financial statement analysis, time value of money, risk and return, financial assets, securities valuation, capital budgeting, cost of capital, and capital structure.
    • Prerequisite: ACCT 250

  • ACCT 350 - Intermediate Accounting II - 5 cr

    • Continuation of the theoretical foundations of accounting. Topics covered include valuation of assets, accounting for debt and equity investments, current liabilities and contingencies, bonds and long-term notes and lease accounting.
    • Prerequisite: ACCT 250

  • ACCT 351 - Intermediate Accounting III - 5 cr

    • This course is a continuation of theoretical foundations of accounting. Topics covered include accounting for income taxes, pensions and other postretirement benefits, shareholder's equity, and additional financial reporting issues.
    • Prerequisite: ACCT 350

  • ACCT 360 - Cost Accounting - 5 cr

    • Exploration of the purpose and methods of cost accounting for efficient and effective planning and control. Examination of cost behavior and alternate costing methods including job order, process, and standard cost accounting systems and cost variances. Additional topics include budgets and profitability analysis.
    • Prerequisite: ACCT& 203

  • ACCT 370 - Forensic Accounting - 5 cr

    • Application of advanced accounting topics, cutting-edge investigative expertise, and legal issues in professional business settings. The focal point of activities will be on auditing, financial data, and accounting activities.
    • Prerequisite:ACCT 350 AND ACCT 360

  • ACCT 400 - Accounting Information Systems - 5 cr

    • Introduction to systems analysis and the application of information system concepts to the accounting process. Topics covered include manual and automated accounting cycles, system processes, controls, flowcharting data analytics, and internal controls pertinent to each of the major transaction processing cycles for a typical business enterprise.
    • Prerequisite: ACCT 351

  • ACCT 420 - Auditing - 5 cr

    • Introduction to auditing standards and the legal and ethical environment of the profession with emphasis on materiality, audit risk, and audit reports. Topics covered include the application of the audit process to multiple business cycles, internal controls, audit of financial statements utilizing work papers, sampling, and audit tests and procedures.
    • Prerequisite: ACCT 400

  • ACCT 450 - Federal Income Taxation II - 5 cr

    • This course is an advanced approach to the principles of federal taxations. Topics covered include concepts and provisions of federal income taxation in relation to property transactions for partnerships and corporations.
    • Prerequisite: ACCT 112

  • ACCT 470 - Advanced Accounting - 5 cr

    • Application of advanced accounting theory which includes business combinations, consolidated financial statements, and international transactions and investments. Topics consist of mergers and acquisitions, subsidiary investments and transactions, international accounting issues and foreign currency transactions, derivatives, and hedging activities.
    • Prerequisite: ACCT 351 AND ACCT 360

  • ACCT 490 - Accounting Capstone - 5 cr

    • Apply advanced accounting theory to complete a practical project in accounting with mentorship of instructor/accounting professional. Enhances student professional experience and critical thinking skills in specific curriculum-related areas of accounting including auditing, taxation, fraud, finance, payroll, receivables, payables, governmental, and nonprofit accounting.
    • Prerequisites: ACCT 300, ACCT 351, ACCT 370, ACCT 400, ACCT 420, ACCT 450 AND ACCT 470

  • CMST 340 - Advanced Business and Organizational Communication - 5 cr

    • Using current research, real-world examples, and personal reflection students will develop communication competence skills needed to navigate a contemporary and diverse workplace in a self-aware, creative, and ethical way. Topics include workplace identity, diversity, and intercultural competence; listening, problem-solving and collaborating in teams; managing self and others; leadership strategies, motivation, and change; strategic communication and conflict management; advanced public speaking and accessible training techniques; overload and burnout.
    • Prerequisite: Admission to the BAS Accounting Program

  • PHIL 360 - Business Ethics - 5 cr

    • Investigate ethical problems in business through ethical theories, course readings, selected articles and case studies. Original research and discussion of business related ethical issues such as social responsibility in corporate culture and governance, whistle-blowers, ethics in marketing and outsourcing, environmental sustainability, employee rights, and equity in hiring and advancement.
    • Prerequisite: ENGL& 101 AND Admission to the BAS Accounting Program