Bachelor of Science in Accounting
Major in accounting to learn accountancy and finance
The mission of the Bachelor of Science in Accounting program is to help prepare students for a career as an accountant in the dynamic, changing realities of today's business environment. It is designed as a specialist degree to help prepare professionals and graduates to take advantage of the expanding range of career opportunities in financial management, accounting & finance. Students who major in accounting and complete the program also satisfy the requirements for entry to the Master of Science in Accounting program. If you want to study accounting, request more information about our Bachelor of Science in Accounting program.
Accounting Program Requirements and Online Options
Students who major in Accounting at our university can complete the program through classroom instruction at our locations in Virginia, through online instruction, or a combination of both.
| Credits Required | Number of Classes |
|---|
| Core Component |
90 |
20 |
| Electives |
36 |
8 |
| Arts and Sciences |
54 |
12 |
| Total Required for Graduation |
180 |
40 |
Student Disclosures
The U.S. Department of Education requires that we report and disclose certain information about our school programs in a clear, prominent, user-friendly, and easily understood manner. The intent of the requirement is to enable students to make an informed choice about a program of study. To this end, we have developed documents containing the following information:
- The tuition and fees;
- The employment rate(s);
- The median loan debt incurred by students;
- The on-time completion rate;
- The occupations that the program may prepare students to enter, along with links to the O*NET occupational profiles; and
- The graduation rate.
U.S. Department of Education references from 34 Code of Federal Regulations:
- Occupation (Sections 600.2, 600.4, 600.5, 600.6, 668.6, and 668.8)
- Gainful Employment Reporting and Disclosure Requirements (Section 668.6)
- Student Right-to-Know Act (Section 668.45(d)(3))
ACICS-Accrediting Council for Independent Colleges and Schools. Program level standards reporting requirement of student achievements.
- Retention rate by programs
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Click on each group of courses below to expand the course list and descriptions.
Core Requirements
Introduction to Business
Credits:: 4.5
Prerequisites:
This course provides a background on business and management. Students will discuss human relations, organizational structure, communications, and technology in business, and strategic planning. Prerequisite: None.
BUS100
Introduction to Business
4.5
Principles of Accounting I
Credits:: 4.5
Prerequisites:
This course is an introduction to the basics of accounting procedures. Topics include, accounting techniques and cycles, billings, balance sheets, and financial statements. Prerequisite: None.
BUS112
Principles of Accounting I
4.5
Computer Office Application
Credits:: 4.5
Prerequisites:
In this course, students learn how to generate word, spreadsheet, database, and presentation documents using the Microsoft Office Professional suite and other contemporary office utility products. Topics include: editing methods, document merging, templates, document preparation, file naming and storage conventions, backup methods, macros, desktop publishing, object linking and embedding (OLE), and Visual Basic application extensions. Prerequisite: None.
CIS110
Computer Office Application
4.5
Business Communications
Credits:: 4.5
Prerequisites:
This course prepares the student for communication in the workplace. The student prepares memorandums, letters, proposals, presentations, newsletters, and flyers. Discussions focus on information exchange in and outside of the organization. Student’s presentations are be critiqued on the message intended and message received. Prerequisite: None.
BUS220
Business Communications
4.5
Principles of Accounting II
Credits:: 4.5
Prerequisites:
This course expands the student’s knowledge of preparing balance sheets and financial statements. Students prepare general ledger entries, prepare payroll, and discuss budget control. Prerequisite: BUS112 or equivalent.
BUS122
Principles of Accounting II
4.5
Intermediate Accounting I
Credits:: 4.5
Prerequisites:
This course provides an in-depth study of accounting theory and a review of the accounting cycle.
Concentrates on the preparation of financial statements, the valuation of cash and temporary investments,receivables, and accounting for inventories. Refers to pronouncements of the Financial Accounting Standards Board (FASB). Prerequisite: BUS 122 or Experience.
ACC299
Intermediate Accounting I
4.5
Intermediate Accounting II
Credits:: 4.5
Prerequisites:
This course covers the accounting for intangible assets, current and non-current liabilities, stockholders’ equity, investments, income taxes, compensation, leases, additional reporting issues, and discounted cash flows. The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. Prerequisite: Intermediate Accounting I.
ACC300
Intermediate Accounting II
4.5
Intermediate Accounting III
Credits:: 4.5
Prerequisites:
This course is an extension of ACC 304, Intermediate II. Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. Prerequisite: Intermediate Accounting II.
ACC301
Intermediate Accounting III
4.5
Principles of Economics
Credits:: 4.5
Prerequisites:
This course examines supply and demand, market demand and elasticity, cost theory, market structures, pricing theory, and consumer behavior. Regulation, antitrust policy, and income distribution are also discussed. Prerequisite: BUS 100 or equivalent.
BUS250
Principles of Economics
4.5
Taxation Principles
Credits:: 4.5
Prerequisites:
This course provides a sufficient understanding of the tax environment to evaluate business transactions. Fundamental tax concepts are applied to a variety of business, investment, employment, and personal transactions. Topics include business formation, capital expenditures, employee and executive compensation, international and multi-state operations and disclosure. Prerequisite: BUS122 or equivalent.
BUS320
Taxation Principles
4.5
Cost Accounting
Credits:: 4.5
Prerequisites:
This course covers accounting procedures relating to the process cost system, the estimated cost system, and the standard cost system. Examines the accounting for by-products and includes comprehensive coverage of budgeting for all areas of business enterprise: sales, production, commercial expenses, capital investments, and forecasting. Prerequisite: Accounting II.
ACC330
Cost Accounting
4.5
Managerial Accounting
Credits:: 4.5
Prerequisites:
This course covers financial accounting concepts and managerial accounting topics. The course introduces finance and its importance and relevance to business operations. It covers the internal financial environment of a business. Topics include financial statements analysis, cost accounting, job order costing, and process product costing. Prerequisite: BUS122 or equivalent.
BUS340
Managerial Accounting
4.5
Auditing
Credits:: 4.5
Prerequisites:
This course covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and internal control.Prerequisite: Intermediate Accounting II.
ACC335
Auditing
4.5
Non-Profit/Municipal Accounting
Credits:: 4.5
Prerequisites:
This course analyzes accounting procedures peculiar to non-profit organizations and municipalities. It illustrates statements commonly prepared for each type of organization, fund, and account group. The course also encompasses GAAP standards and reporting requirements that pertain to non-profit organizations and GASB standards and reporting requirements that relate to government accounting. Prerequisite: Intermediate Accounting II.
ACC350
Non-Profit/Municipal Accounting
4.5
Advanced Federal Taxation
Credits:: 4.5
Prerequisites:
This course includes a comprehensive study of the federal income tax structure and the practical application of income tax accounting to specific problems as related to individuals and proprietorships. Emphasizes the general filing status, includable and excludable income, analysis of the categories of itemized and other deductions, tax treatment of sales and exchange of property, available depreciation methods and recapture provisions. Introduces the alternative minimum tax on individuals, the earned income credit, child care credit, and credit for the elderly. Prerequisite: BUS 122.
ACC460
Advanced Federal Taxation
4.5
Advanced Accounting
Credits:: 4.5
Prerequisites:
This course covers accounting for home office and branches, business combinations, and consolidations. It provides a continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment. Prerequisite: Intermediate Accounting II.
ACC410
Advanced Accounting
4.5
Accounting Information Systems
Credits:: 4.5
Prerequisites:
This course focuses on the impact of information technology on accounting including developments in the Internet, electronic commerce, EDI and databases. Additionally, the course provides information on developing, implementing, and maintaining an accounting information system. Also addressed are the increasingly competitive business environment and techniques to reap the most value at the least cost. Prerequisite: BUS122.
BUS420
Accounting Information Systems
4.5
Business Law: Business, Government & Soc
Credits:: 4.5
Prerequisites:
This course is an introduction to law and ethics and outlines the ethical responsibilities managers face when conducting business. This course includes vulnerability to lawsuits and litigation. American and international perspective and interpretations of laws and ethical standards are discussed. Prerequisite: BUS 100 or equivalent.
BUS200
Business Law: Business, Government & Soc
4.5
Financial Management
Credits:: 4.5
Prerequisites:
This course teaches the concepts and skills of financial planning within a business. Concepts covered include how to use financial statements and how to plan appropriate action. Specific topics are preparing budgets, analyze investment options, and assess risk and return of financing business endeavors. Prerequisite: BUS 122 or equivalent.
BUS300
Financial Management
4.5
Business Ethics
Credits:: 4.5
Prerequisites:
This course analyzes basic principles of business ethics, moral reasoning and the capitalistic market economic system. Topics include a framework for moral reasoning, government regulation, ethics of bribery, price fixing, pollution, resource depletion, product safety, consumer protection as well as rights and duties of employees and corporations. Prerequisite: None.
BUS360
Business Ethics
4.5
Accounting Capstone: Senior Seminar
Credits:: 4.5
Prerequisites:
This course is designed to aid the student in synthesizing and applying knowledge gained in earlier courses and to conduct applied professional research in accounting. Discussion questions, exercises, and research cases will be assigned and reviewed from the research textbook. The initial class sessions will also be used to assist the students to define a research project, develop a research proposal, and initiate a research effort. The final report will be defended by the student in a presentation to the instructor. Prerequisite: Senior Level Standing
ACC490
Accounting Capstone: Senior Seminar
4.5
Elective Requirements
Students will select appropriate business or accounting related courses to fulfill the elective requirements (36 elective quarter credits or 8 classes). Other elective options may be available with the approval of the Program Dean.
Arts and Sciences Requirements
See the Arts and Sciences Elective Pool Requirements