Accounting

The Accounting program prepares the student for a variety of careers in accounting, with emphasis on the fundamental and advanced techniques needed to assist future clients and firms. Presenting numbers in accordance with generally accepted accounting principles for profit, public and non‐profit organizations, accountants develop skills and expertise through problem solving and methodical strategies.

The bachelor’s degree program may be completed in 4 years for students who carry a full course load of 30 credits per year.

The associate’s degree program may be completed in 2 years for students who carry a full course load of 30 credits per year.

Learning Outcomes

Students completing the Accounting program should be able to:

• Prepare and evaluate financial statements.
• Understand the role of the accountant in the organization and in society.
• Understand the impact of taxes on decision making and the statements.
• Understand the importance of costing processes in an organization.
• Understand and subscribe to the ethical code of conduct required by the accounting profession.
• Understand and implement internal control mechanisms within an organization.
• Remain accountable to the stakeholders of the organization for the accurate and fair presentation of the financial statements.
• Use the experiential learning activities to enhance their capabilities in their future job experiences.
• Understand the pronouncements as promulgated by the FASB, SEC, AICPA, etc. in facilitating corporate governance.

Programs

• Accounting, A.S.
• Accounting, B.S.
• Forensic Accounting, B.S.

• Accounting Minor

Courses

• AC 2210 (BU 2210) - Financial Accounting
• AC 2220 (BU 2220) - Management Accounting
• AC 2410 - Intermediate Accounting
• AC 2430 - Fraud Examination
• AC 2440 - Legal Elements of Fraud
• AC 3210 - Financial Reporting I
• AC 3220 - Financial Reporting II
• AC 3230 - Cost Accounting
• AC 3290 - Federal Taxation
• AC 3450 - Investigative Techniques for Fraud
• AC 3460 - Accounting Information Systems
• AC 4410 - Corporate Governance and Internal Control Assessment
• AC 4420 - Auditing
• AC 4430 - Using Data Analytics in Forensic Investigations
• AC 4440 - Forensic Accounting Capstone
• AC 5240 - Cost Accounting
• AC 5640 - Auditing and Attestation
• AC 6230 - Internal Audit and Risk Management
• AC 6440 - Business Crime and Ethical Behavior