Accelerated Accounting Bachelor's Courses

Business Core

ACC-2001: Introduction to Financial Accounting (3 hours)

This course introduces the basics of financial accounting to record, store and summarize economic events of the business enterprise to meet internal and external reporting needs. Emphasis is placed on accrual accounting concepts, data gathering techniques, account ledgers, journals, worksheets, preparing and analyzing financial statements and other financial reports for management and the public based on the accounting equation. Topics include ethical practice, corporate social responsibility, corporate accounting for current and long term assets and current liabilities, and the corporate income statement. Replaces: ACC-2000.

ACC-2101: Business Accounting for Leaders (3 hours)

Business Accounting for Leaders is a sequel course to financial accounting. It explores the managerial aspects of accounting and the critical role of accounting in managing a business. The course introduces managerial accounting and internal reporting. Topics include the statement of cash flows, financial statement analysis, budgeting and variance analysis, job costing for the service sector and cost analysis for decision-making, debt financing, and the reporting of assets. The course emphasizes the identification and assignment of product costs, operation budgeting and planning, costs control, and management decision-making. Prerequisite: C or higher in ACC-2001.

BIA-2200: Business Intelligence (3 hours)

Students will gain an understanding of how business intelligence was and is used to uncover new opportunities, create market value, market advantage and increase ROI. Incorporating the case study method and hands-on application, students are introduced to the end-to-end business intelligence process and life cycle, platform, database and analytical tool usage. Students will learn about processing and analyzing data, quality assurance and regulatory adherence, and how to prepare data for consumption by varied consumer and business audiences.

MGT-3200: Business Communication (3 hours) or COM-3200: Business Communication (3 hours)

An advanced course to develop written and oral communication skills as they apply in the world of business. Prerequisite: C or higher in COM-1100. Crosslisted: MGT-3200.

FIN-4200: Finance (3 hours)

Students will learn the basic principles of finance and how they integrate with economics and accounting. The course generates student understanding of how financial statements are used to set financial goals, and how the budgeting process integrates with financial objectives. Students will learn specific topics such as risk analysis, cash flows, time value of money, short-term and long-term financial management, capital structure, and cost of capital. Student will learn how financial decisions integrate with the overall economic system and the global business environment. Prerequisite: C or higher in ACC-2001.

MAT-2000: Statistics (3 hours)

Introduction to basic statistical concepts including frequency distributions, central tendency, variations, normal curve, correlations and regression with application to statistical inference. Fee: Required. Prerequisite: C or higher in MAT-1805 or departmental placement. IAI: M1902.

OR

PSY-2310: Statistics for the Behavioral Science (3 hours)

Introduction to statistical techniques and theory in the behavioral sciences. Emphasis on intuitive approach to theory, practical application to problems of investigation, and use of inferential statistics in social science research. Replaces: PSY-3310. Prerequisite: C or better in MAT-1412 or a higher level MAT course.

MGT-2001: Leadership Centered Management (3 hours)

This course provides students with the basic principles of management to build a foundation for leadership in an ever-changing and innovative business environment. It explores the principal concepts of management: leading (motivating, communicating and developing people), planning (setting goals and deciding activities), organizing (establishing activities and coordinating people) and controlling (establishing targets and measuring performance). The course presents management within the environmental context of innovation, globalization, ethics and social responsibility. It links leadership theory, strategic development and organizational application to current global business challenges. Students focus attention on the role of management and the application of a global management plan. Replaces: MGT-2000 and OMP-2000.

MGT-2011: Contemporary Business Law (3 hours)

This course surveys legal principles and issues concerning business. It explains the U.S. legal system and the legal environment of commerce and trade. The course details elements of contract law, the Uniform Commercial Code, administrative law and types of negotiable instruments. It also provides an overview of criminal law, tort law and constitutional law that affect business. It explores business ethics and corporate social responsibility applied to modern-day business problems. The course broadly addresses employment law and consumer protection. Replaces: MGT-2010 and CBUS-4040.

MGT-3031: Business Ethics in a Global Society (3 hours)

Unethical behavior and decisions impacts individuals, organizations, and society. In this course, students will focus upon the application of ethical theory to complex business situations, analysis of ethical and unethical business practices, evaluation of divergent views and their ethical impact on business and society, practicing ethical decision-making models, and building ethical sensitivity, and character to promote moral action in individuals and organizations. Replaces: MGT-3030 and OMP-4610. Prerequisite: C or better in MGT-2001.

MGT-4061: Strategic Decision Making for Global Leaders (3 hours)

A capstone course that critically examines significant management issues facing strategic policy makers. Development and implementation of major strategic responses in a global environment. Recommended senior standing. Replaces: MGT-4060. Fee: Required.

MKT-2101: 21st Century Concepts of Marketing (3 hours)

This course provides students with foundational knowledge of the marketing activities of organizations. It explores the core concepts of marketing including the marketing mix, consumer behavior, segmenting and targeting markets, marketing research, and the development of marketing plans to assist in managerial decision-making. The course examines the internal and external environment affecting marketing activities, the role of intermediaries, the effect of government regulations, sales and advertising, and new digital strategies. Students focus attention on the vital role of marketing and effective marketing plans in today’s global economy. Replaces: MKT-2100, HCMP-3000, and OMP-4605.

Accounting Major 

ACC-3100: Intermediate Accounting I (3 hours)

Details of the accounting system and financial statements. Inventory, gross profit, receivables and long-lived assets, short-term liabilities, long-term debt. Prerequisite: C or higher in ACC-2101.

ACC-3200: Intermediate Accounting II (3 hours)

Details of equity accounting. Capital, earnings, general liabilities, leases, pensions, bonds, taxes. Time value of money. Prerequisite: C or higher in ACC-3100.

ACC-4200: Advanced Accounting (3 hours)

Consolidated statements, inter-corporate investments, sales and profit, pooling, segments and foreign affiliates. Prerequisite: C or higher in ACC-3200.

ACC-4300: Individual Tax Accounting (3 hours)

Accounting for tax laws that affect individuals. Prerequisite: C or higher in ACC-2101.

ACC-4400: Business Tax Accounting (3 hours)

Accounting for taxes in corporations, partnerships and other business entities. Types of taxes as these apply to business form and operation. Prerequisite: C or higher in ACC-4300.

ACC-4500: Cost Accounting (3 hours)

Cost analysis; standard cost, overhead cost, joint and by-product cost. Variance analysis and cost control. Profit centers and transfer pricing. Prerequisite: C or higher in ACC-2101.

ACC-4610: Auditing (3 hours)

Auditing procedures and standards, internal control, documentation, confirmation and reporting. Prerequisite: C or higher in ACC-2101.