Course Descriptions

Earn a degree that counts toward a great career

Our online bachelor’s in accounting program is designed to help you expand your knowledge and prepare you for a bright future in accounting. Begin your path to professional fulfillment by exploring our 100% online curriculum below.

Foundation Courses

BUS 102 — Business Foundations — 2 hours
Explore the types of business careers available in today’s job market, various functions of businesses around the globe, and international business culture.

BUS 110 — Essentials of Financial Literacy — 3 hours
Examine the mathematics of money and financial literacy. This course will cover such topics as simple and complex interest, taxes, consumer finance, retirement plans, insurance and risk management, cash flows, payroll and inventory.

Lower Level Core

AC 200 — Principles of Accounting I — 3 hours
Focus on how accounting events affect financial statements. Learn about preparation and use of external financial reports, accrual versus cash, long-term operational assets, long-term liabilities, stockholders’ equity, recording procedures, and financial statement analysis.

AC 201 — Principles of Accounting II — 3 hours
Study the basic concepts associated with internal reporting, such as the use of relevant information for planning, control, and decision making. Examine cost behavior, cost allocation, product costing, budgeting, responsibility accounting, and capital budgeting.

IS 103 — Applied Information Technology — 3 hours
Learn about microcomputers, business applications in office automation, analysis of business problems, and retrieval and presentation of information.

LS 246 — Legal Environment of Business — 3 hours
Build your general knowledge of the legal environment of business and the basic principles of contracts, property, business organizations, bankruptcy, employment, ethical reasoning and decision-making. Acquire an understanding of the role and value of diversity in the workplace through study of equal employment opportunity and other laws.

QM 214 — Quantitative Analysis I — 3 hours
Examine basic statistical concepts applied to issues in today’s business world. Explore descriptive statistics, index numbers, basic probability, sampling, statistical inference, distributions, and estimation.

QM 215 — Quantitative Analysis II — 3 hours
Explore hypothesis testing, Chi-square distribution, simple regression, multiple regression, analysis of variance, time series, nonparametric statistics and quality control.

EC 210 — Principles of Microeconomics — 3 hours
Theory of production and value, including the problems of monopoly, oligopoly, and distribution of income.

EC 211 — Principles of Macroeconomics — 3 hours
Study economic analysis and its use in dealing with business and governmental problems. Cover topics such as national income, price-level, employment, governmental fiscal policies, and international economics.

Accounting Core

AC 300 — Financial Accounting I — 3 hours
Study accounting cycles, the environment of financial accounting, conceptual framework of financial accounting, financial statements, time value of money, and cash and receivables.

AC 304 — Accounting Information Systems — 3 hours
Transaction processing cycles of accounting system, internal control, development, and control of information systems, as well as emerging development of information technology.

AC 310 — Financial Accounting II — 3 hours
Learn about inventories, plant assets, intangible assets, current liabilities, long-term debt, and stockholders’ equity.

AC 401 — Cost Accounting — 3 hours
Examine the basic theories and procedures involving cost determination, analysis, and control. Learn about cost allocations, application of overhead, budgeting, standard costs, job order, process and byproduct costing, spoilage, and quantitative techniques. Junior standing required.

AC 402 – Income Taxation I — 3 hours
Fundamentals of taxation with an emphasis on federal income taxation of individuals.

AC 413 – Internal Auditing — 3 hours
Theory and practice of internal auditing and application of internal auditing principles and techniques to selected audit problems.

AC 430 – Financial Accounting III — 3 hours
Examine dilutive securities, earnings per share, investments, accounting for income taxes, accounting changes and error analysis, statement of cash flows, retirement benefits, leases, and selected disclosures.

AC 440 – International Accounting — 3 hours
Development of international accounting knowledge needed to make informed decisions in global business environment from a user’s perspective.

Upper Level Core

MG 302 — Management Processes and Behavior — 3 hours
Examine ethical decision-making processes, leadership, contemporary management issues, and communication within organizations. Learn about motivation, job attitudes, diversity, and performance evaluation. Ethics and civic responsibility are significant components of this course.

IS 303 — Information Systems — 3 hours
Theory and application of management information systems. Planning, design, development, and implementation of and strategic issues in information systems. Learn about the World Wide Web, Internet, and knowledge-based systems.

MK 303 — Basic Marketing — 3 hours
Survey course of modern business processes and the planning, distribution, promoting, and pricing of products for domestic and international organizations.

FN 310 — Fundamentals of Financial Management — 3 hours
Introduction to the basic principles of financial management emphasizing quantitative and qualitative analysis of time value of money, stock and bond valuation, capital budgeting, risk/return analysis, cost of capital, capital structure, and cash flow analysis.

BUS 350 — Business Communications — 3 hours
Review of grammar and organization with emphasis on conventions, formats, and style of written business communication. Relies on class writing assignments, research methods and analysis, and collaborative writing.

MG 403 — Operations Management — 3 hours
Operations management as related to manufacturing and non-manufacturing enterprises. Focus on forecasting, inventory theory, scheduling, production control, facility layout, job design, and supporting functions.

Capstone

AC 423 — External Auditing — 3 hours
Study of the external audit function and the essential standards that govern audit practice.

AC 495 — Accounting Capstone — 3 hours
Course brings together in one setting the learned skills and knowledge needed in a professional career in accounting. Permission from the Accounting and Finance Department chair required.