Required Courses for the Accounting Major

Business Core

  • BSA 100

    Business Components Assessment

    0 credits

    This assessment, taken during the student’s first term/semester, measures students’ knowledge of business common professional components upon entering their program. Graduation requirement.

  • ACT 210

    Financial Accounting

    3 credits

    Acquaints students with the language of communicating financial information of a business enterprise to owners and stakeholders. Material to be covered includes the components of financial statements and the development thereof, accounting principles of service and merchandising concerns, and inventory and depreciation methods. Prerequisite:  BSA 100 (may be taken concurrently).

  • ACT 220

    Managerial Accounting

    3 credits

    Focuses on developing and utilizing accounting information for planning, control, and managerial decision making. Cost classifications, job costing, process costing, activity-based costing, cost-volume profit analysis, budgeting, variable costing, relevant cost, and the contribution approach to decision making will be covered. Prerequisite: ACT 210

  • ECN 210

    Principles of Macro Economics

    3 credits

    Macroeconomics is concerned with keeping economic fluctuations within reasonable bounds. Topics include the measurement of the national income, inflation, unemployment, economic growth and monetary and fiscal policies and international outcomes. Prerequisite: BSA 100 (may be taken concurrently).

  • ECN 220

    Principles of Micro Economics

    3 credits

    Microeconomics, or the theory of the firm, explains price determination and resource allocation. Topics include the supply/demand model, elasticity, the theory of consumer behavior, the theory of production and cost of production, and an examination of various market structures. Prerequisite: BSA 100 (may be taken concurrently).

  • MKT 210

    Marketing Principles

    3 credits

    Presents principles, methods and problems within the marketing discipline focusing on product development, distribution channels, promotion techniques and pricing strategies. Topics include market segmentation, buying motivation, branding, customer service, marketing research, and international marketing considerations. Prerequisite: BSA 100 (may be taken concurrently).

  • MGT 210

    Management Principles

    3 credits

    A review of the classical management functions of planning, organizing, directing, and controlling. Provides a systematic analysis of management’s responsibilities in profit and non-profit organizations. The student gains a thorough understanding of what it means to be a manager and the functions and duties of managers within the managerial hierarchy. Prerequisite: BSA 100 (may be taken concurrently).

  • BSA 210

    Business Law

    3 credits

    An introductory course in the study of business law. Topics include the nature of law, the types and function of dispute resolutions, contracts, agency, torts, and business organizations.

  • BSA 310

    International Business

    3 credits

    Topics include importing, exporting, tariffs, the balance of payments, foreign exchange, and the phenomenon of globalization. Prerequisites: ENC 210

  • FIN 310

    Managerial Finance

    3 credits

    A study of finance as a managerial tool; particular emphasis will be given to the time value of money, stock and bond pricing, working capital management and capital budgeting. Prerequisite: ACT 210

  • MGT 330

    Management and Business Ethics

    3 credits

    A study of the process and criteria for forming and testing values and relating them to ethical obligations. Personal values are examined in relation to organizational values. Ethical systems are studied and applied to organizational and public policy issues.

  • BSA 410

    Quantitative Analysis in Business

    3 credits

    Techniques and applications of statistical models applied to business. Focus will include, but not limited to, probability theory, time series, regression, and forecasting. Prerequisites: MTH 115

Accounting Core

  • ACT 310

    Intermediate Accounting I

    3 credits

    A study of the body of generally accepted accounting principles specifically concerned with the recognition of matching of revenues and expenses to determine book net income and the related issues of asset measurement, including modifications and refinements used to develop accounting information. Prerequisite: ACT 210

  • ACT 320

    Intermediate Accounting II

    3 credits

    A study of generally accepted accounting principles focusing on the problems of balance sheet valuation and the affect upon the income statement and the statement of cash flows. Recent accounting standards affecting judgment and opinion upon financial statements are also considered. Prerequisite: ACT 310

  • ACT 330

    Advanced Accounting

    3 credits

    Further study of financial accounting and reporting from BUS312 Financial Accounting & Reporting II. Contemporary issues involving stock options, pensions, investments, deferred taxes, and international accounting will be addressed. This course also introduces the student to non-profit and governmental accounting. Prerequisite: ACT 320

  • ACT 340

    Advanced Topics in Management Cost Accounting

    3 credits

    An intensive study of the unique accounting requirements of manufacturing firms focusing on job, process, activitybased costing, and standard costing method, as well as the implication of direct versus full absorption costing analyses for decision-making purposes. Prerequisite: ACT 220

  • ACT 350

    Survey of Federal Income Taxation

    3 credits

    The study of the Internal Revenue Code and concomitant regulations as they relate to the accounting problems affecting individual and corporate taxpayers. Course will deal with both the theoretical and practical (compliance) aspects of tax accounting, including the regular and alternative minimum tax computations. Prerequisite: ACT 210

  • ACT 410


    3 credits

    A study of the standards and procedures used by independent certified public accountants in verifying business data to render an opinion and report on financial statements. Focus is also on generally accepted auditing standards and the AICPA canon of ethics. Prerequisite: ACT 320

  • ACT 420

    Accounting Information Systems

    3 credits

    A study of the flow of accounting information systems with other information systems. The course integrates student knowledge of financial accounting and cost accounting with computerized information systems. Special emphasis will be given to the analysis, design, and auditing of computerized accounting information systems. Prerequisite: ACT 320

  • ACT 430

    Advanced Financial Management

    3 credits

    An advanced topics course that builds upon the principles covered in Managerial Finance. Emphasis is on the decision-making processes followed by corporate financial managers. Topics include the time value of money, capital budgeting, risk evaluation, dividend policy, capital markets, evaluation of investment alternatives and derivative securities. Topics will be examined from both domestic and international perspectives. Prerequisites: ACT 220; FIN 310

  • ACT 460

    Accounting Capstone

    3 credits

    This accounting capstone course sharpens analytical skills while building upon basic finance and Microsoft Excel knowledge, so students leave with the solid finance knowledge that business professionals need for success. Today’s most important corporate finance topics, including financial forecasting, break-even and leverage analysis, the cost of capital, capital budgeting, cash budgeting, equities, and debt will be addressed. Excel tables, pivot tables, and other areas that have become increasingly important to today’s employers will be covered. Prerequisites: ACT 310; ACT 320; FIN 310

Courses required in other disciplines

  • ENG 201

    Business Writing

    3 credits

    The theory behind the practice of various forms of business writing—letters, memos, proposals and reports. Emphasis on formulating communication objectives, analyzing the audience, structuring the message, and adopting an appropriate style. Individualized projects allow students to adapt the course to their own needs. Prerequisite: ENG 101 or equivalent.

  • MTH 105

    College Algebra

    4 credits

    Topics covered: sets, number systems, polynomials,equations and graphing, inequalities, relations and functions, systems of equations, exponential and logarithmic equations, rational zeros of polynomials,matrices and determinants, sequences and series. Students in this course who choose a major in the department must earn grades of B- or better in this course to progress to MTH 150. Prerequisites: Grade of C- or better in MTH 095, or competency in arithmetic and algebra.

  • MTH 115

    Introduction to Statistics

    3 credits

    Topics covered: descriptive statistics, probability, binomial, chi-squared and normal probability distributions, tests of hypotheses, linear correlation and regression, and analysis of variance. Prerequisites: Grades of C- or better in MTH 095 or competency in arithmetic and algebra.  FA SP SU