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B.S. in Accounting

The Bachelor of Science in Accounting program is designed to provide a strong professional base in accounting; students may choose electives to specialize in either public accounting or management accounting. Public accountants work with clients in many different industries. They audit organizations’ financial records, provide tax advice, work with information systems, or consult on business problems. Some work within large multinational firms, but most work for regional or local firms. Management accountants work for a single organization, which may be a large corporation, a small business, a not-for-profit organization, or a government entity. They are part of the management team and analyze data, recommend ways to increase profitability, and help plan for the future. Specialized tasks include internal auditing, financial accounting, cost accounting, tax planning and compliance, business planning and budgeting, management consulting and information systems management.

The program objectives for the B.S. Accounting degree are:

  • To explain the major concepts in the functional areas of marketing, finance, and management
  • To evaluate the legal, social, and economic environment of business
  • To demonstrate thorough, technical knowledge of the generally accepted accounting principles and practices tested on the uniform CPA exam
  • To demonstrate knowledge of the core business concepts relevant to the accounting profession
  • To apply ethical decision-making skills and integrity in an ever-changing, global environment
  • To produce and present effective oral and written forms of communication
  • To apply critical problem-solving and professional skills in an experiential, learning environment

The goal of the program is to prepare future leaders with the knowledge of accounting principles and their applications. Data gained from accountants are necessary for planning, decision making, and control. As an accountant, the student will be prepared to supervising the preparation, interpretation, and reporting of economic data for management operations and the general public depending upon the type of work sought.

General Education Courses
BA 300Business Presentations3
CM 100Speech3
EH 123Rhetoric and Composition I3
EH 124Rhetoric and Composition II3
HE 111The Husson Experience ***1
MI 111Introduction to Microcomputing3
MI 214Microcomputer Spreadsheet Applications3
MS 132Probability and Statistics3
Choose on of the following:4
Contemporary College Algebra or higher
Precalculus with Trigonometry
Calculus with Applications
Calculus II
PY 111General Psychology3
Fine Arts 3
Foreign Culture and Conversation Elective3
SC Elective3
Open Electives18
Co-curricular activity and/or community service
Accounting and General Business Courses
AC 121Principles of Accounting I3
AC 122Principles of Accounting II3
AC 201Intermediate Accounting I3
AC 202Intermediate Accounting II3
AC 251Accounting Internship3
AC 301Advanced Accounting I3
AC 302Advanced Accounting II3
AC 331Cost Accounting 3
AC 352 Forensic Investigative Accounting3
AC 371Accounting Information Systems3
AC 441Federal Taxation I3
AC 442Federal Taxation II3
AC 461Auditing Concepts and Methods3
AC 471Accounting for Nonprofit Organizations3
BA 202Business Law II3
BA 211Microeconomics3
BA 212Macroeconomics3
BA 302Business Ethics3
BA 310Organization and Management3
BA 321Marketing Principles3
BA 362Financial Management I3
Select one of the following Global Business Electives:3
Economic Geography
International Economics
International Finance
International Marketing
International Business
Total Hours122

Suggested Course Sequence

First Year
FallHoursSpringHours
AC 1213EH 1243
CM 1003MI 2143
HE 111***1AC 1223
MS 141 (OR MS 180, MS 181, MS 182)4MS 1323
MI 1113PY 1113
EH 1233 
 17 15
Second Year
FallHoursSpringHours
AC 2013AC 2023
BA 2113BA 2023
BA 3003BA 2123
BA 3103BA 3023
Foreign Culture and Conversation Elective3Fine Arts Elective3
 15 15
Third Year
FallHoursSpringHours
AC 3013AC 3023
AC 4413AC 3523
AC 4713AC 4423
BA 3623Open Elective3
Lab Science Elective3Open Elective3
 15 15
Fourth Year
FallHoursSpringHours
AC 3313AC 2513
AC 3713Open Elective3
AC 4613Open Elective3
BA 3213Open Elective3
BA 111 ( (OR BA 334, BA 434, BA 437, BA 490))3Open Elective3
 15 15
Total Hours: 122
***

Credit may not be required for degree completion. 

Courses

AC 120. Introduction to Accounting. 3 Hours.

This course is for nonaccounting majors and introduces the student to accounting principles and concepts. Emphasis will be placed on completion of the accounting cycle, cash control, and payroll accounting.

AC 121. Principles of Accounting I. 3 Hours.

This introductory course covers fundamental principles and procedures of accounting. It is designed to meet the needs of business students as well as the accounting major. Emphasis is on developing the technical procedures of the accounting cycle including journalizing, posting, recording adjusting entries, understanding merchandising accounting, and preparing financial statements. Students are also introduced to cash control and financial statement analysis.

AC 122. Principles of Accounting II. 3 Hours.

A continuation of the study of basic accounting principles and procedures, the course includes receivables and payables, fixed assets, intangibles, natural resources, inventory methods, payroll accounting, and special journals and subsidiary ledgers. Students are also introduced to the partnership and corporate form of organization. Projects are incorporated into the assignments. Prerequisite(s): AC 121.

AC 201. Intermediate Accounting I. 3 Hours.

The first accounting course at the professional level for the accounting major, this course begins with a comprehensive review of basic accounting principles and financial statement preparation. The course provides an intensive study of the concepts of future and present value, current assets and current liabilities, the various methods of inventory accounting and costing, plant assets and intangible assets. Prerequisite(s): AC 122.

AC 202. Intermediate Accounting II. 3 Hours.

This course continues the in-depth study of accounting topics in financial accounting, including accounting for income taxes, long-term investments, and long-term liabilities. An intensive study is made of the statement of cash flows and accounting for all phases of corporations including formation, retained earnings, dividends, convertible securities, and earnings per share. Prerequisite(s): AC 201.

AC 211. Managerial Accounting. 3 Hours.

Managerial accounting involves the use of accounting information to make business decisions. Topics covered include cost concepts, cost-volume-profit relationships, capital budgeting, master budgets, cost variances and present value analysis, as well as financial statement analysis. Prerequisite(s): AC 121.

AC 251. Accounting Internship. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 252. Accounting Internship II. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 253. Accounting Internship III. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 254. Accounting Internship IV. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 255. Accounting Internship V. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 256. Accounting Internship VI. 3 Hours.

In this experiential course, the student serves as an intern in an accounting related position at a business or non-profit organization. This placement may be in the public or private sector and is governed by an agreement signed by the student, the professional organization supervisor, and the internship director. The experience may be multidisciplinary, but should have a strong accounting element. Students are expected to be sufficiently motivated to seek out their own placement site with some guidance from the internship director.

AC 301. Advanced Accounting I. 3 Hours.

Advanced Accounting I deals with advanced and specialized topics in financial accounting. An in-depth study is made of accounting for pensions and leases and of accounting for partnerships, including formation and operation, dissolution, and liquidation. The course also provides an introduction to such specialized topics as foreign operations, governmental and fund accounting, accounting changes, and error correction. Prerequisite(s): AC 202.

AC 302. Advanced Accounting II. 3 Hours.

Advanced Accounting II concentrates on an in-depth study of business combinations and the equity method of accounting for a subsidiary on the parent’s unconsolidated statements. Accounting for business combinations by the purchase method is covered and the preparation of consolidated statements is emphasized with a thorough treatment of eliminations of intercompany transactions. Currently developing advanced topics are also covered as time permits. Prerequisite(s): AC 202.

AC 331. Cost Accounting. 3 Hours.

Topics covered include basic cost control concepts, manufacturing statements, accounting for material inventory, factory overhead costs, job order costing, process costing, activity based costing, and process costing. Students are also introduced to cost estimation methods and cost-volume-profit analysis. With assigned projects, budgeting and variances are studied, along with decision-making models. Prerequisite(s): AC 122.

AC 352. Forensic and Investigative Accounting. 3 Hours.

This course covers important topics associated with modern forensic and investigative accounting. Topics include fraud auditing, litigation support, valuation, cybercrime, and other key forensic topics. The objectives include understanding the principles and practices used by public accountants, internal auditors, and others used to examine financial and related information. Prerequisite(s): AC 202.

AC 371. Accounting Information Systems. 3 Hours.

This course explores information systems that provide accounting and other information to make effective and efficient decisions. Emphasis is given to the interatction between the systems analyst, the financial accountant, the internal auditor, the external auditor, and other decision-makers. Overall data flow in systems is studied with an emphasis on flow and logic concepts and designing appropriate internal controls for these systems. Prerequisite(s): AC 122 and MI 111.

AC 441. Federal Taxation I. 3 Hours.

The student is introduced to the basic theory of taxation, particularly as it deals with the individual. Among the topics examined are the computation of gross income, gains and losses, sales and exchanges of property, and various business and personal deductions. Prerequisite(s): AC 122.

AC 442. Federal Taxation II. 3 Hours.

The taxation of corporations, partnerships, and estates and trusts is examined in-depth, along with other selected topics related to taxation of the business entity. Also covered are estate and gift transfer taxes with time devoted to family tax planning, international taxation, and the taxation of exempt organizations. Prerequisite(s): AC 122.

AC 461. Auditing Concepts and Methods. 3 Hours.

The responsibilities of the auditor are examined in-depth in respect to the client, the firm and the public. The course includes a study of ethics, auditing standards and development techniques of the audit program, and the auditor’s report. An extensive case study is also required. Prerequisite(s): AC 202.

AC 471. Accounting for Nonprofit Organizations. 3 Hours.

This course consists of the study of fund accounting and the financial statements of state and local governments, hospitals, universities and other nonprofit entities. General financial principles and fund accounting principles are compared. Specific topics covered include budgets for operations, capital improvements, general funds, revenue funds, debt service funds, trust and agency funds, and proprietary funds. Prerequisite(s): AC 202.

AC 483. Financial Acctg & Reporting Adv Problems. 3 Hours.

This course covers current official pronouncements and procedures accepted by the AICPA and the FASB. Comprehensive in depth and inter-area problems are explored and solved; topics include accounting theory, pensions, leases, inventories, current assets and current liabilities, fixed assets, deferred taxes, stockholders’ equity, foreign currency transactions and translations, investments, and partnerships. Prerequisite(s): AC 301 and AC 302 and AC 331 and AC 441 and AC 442 and College Level=Senior.

AC 484. Acctg & Reprtg & Consolidation Adv Problems. 3 Hours.

This course covers current official pronouncements and current procedures accepted by the AICPA, the IRS, the FASB, the GASB and the Cost Accounting Standards Board. Comprehensive in depth and inter-area problems are explored and solved. Topics include: consolidations, cost accounting, accounting for governmental and nonprofit organizations, and individual and corporate taxes. Prerequisite(s): AC 301 and AC 302 and AC 331 and AC 441 and AC 442 and College Level=Senior.

AC 499. Accounting Seminar. 3 Hours.

The instructor and the student develop the subject matter of this course. The material covered consists of current issues and developments and must be relevant to the accounting field.