Accounting Curriculum | BS Accounting

Curriculum Details

120 TOTAL CREDITS REQUIRED

In your 12 major courses, you’ll experience hands-on learning through case studies and group work. Our AICPA-aligned accounting curriculum incorporates five IT courses. You’ll complete a capstone internship where you will gain experience in accounting, finance, or related fields.

If you enter the bachelor’s program with 0-30 credits, you can complete a double major with another program such as business management or human resources. Plus, through our 4+1 option, you can apply nine credits from the bachelor’s program to a Carlow MBA or master’s in fraud and forensics.

Transfer up to 90 credits and graduate in as little as one year. Our industry-experienced faculty work full time in business management, finance and accounting positions and help you gain valuable insights. Graduate prepared to sit for your CPA exam.

Core Courses

ACC 104 Introduction to Financial Accounting Credit Hours: 3

An introduction to the discipline of accounting: introduces accounting principles, terms and concepts governing the recording, reporting and analyzing of accounting data. The accounting cycle: journal entries, general ledger, trial balances and financial statements will be studied. The student will also develop a basic understanding of how to analyze financial statements to determine profitability and financial position.

ACC 205 Accounting Information Systems Credit Hours: 3

This course introduces students to the use of software packages and information systems used in accounting and forensic accounting, with particular focus on the use of Quickbooks(TM) program.

ACC 207 Principles of Finance Credit Hours: 3

An introductory study of financial management of business organizations. Topics include a firm’s environment, financial statements, financial analysis and planning, short-term financial decisions, long-term financial concepts, capital structure and dividend policy, sources of long-term financing, expansion and failure of business entities, and the stock market.

ACC 305 Intermediate Accounting I Credit Hours: 3

A detailed examination of the component elements of the balance sheet, income statement, and statement of cash flow. In addition, the asset side of the balance sheet is studied in detail. Computer usage is integrated into course work.

ACC 306 Intermediate Accounting II Credit Hours: 3

A continuation of the studies undertaken in ACC 305 with emphasis on practices and problems in accounting for liabilities and equity. A variety of accounting topics are covered in-depth. Topics include: operational assets, investments, current liabilities, contingencies, bonds and long-term notes, leases, pensions, and earnings per share. Computer usage is integrated into course work.

ACC 307 Managerial Cost Accounting Credit Hours: 3

An analysis of the planning and control of costs in the manufacturing and service environment. Topics covered include cost terminology; planning and control techniques; computation of material, labor, and overhead costs and variances; and the preparation of cost reports. Job order costing, process costing, and standard costs are covered in detail.

ACC 311 Personal Federal Taxation Credit Hours: 3

An examination of the impact of the Federal Income Tax system on individuals. The structure of the Federal Income Tax system is studied as it relates to the preparation of individual tax returns. Topics covered include income, deductions, tax rates, tax credits, personal exemptions, and tax calculation.

ACC 312 Corporate & Partnership Taxation Credit Hours: 3

A study of the federal income tax structure and the concept of taxable income as it relates to partnerships and corporations. Topics covered include gross income determination, business deductions, book to tax differences, and flow-through entities.

ACC 405 Advanced Accounting I Credit Hours: 3

An introduction to business combinations and accounting for consolidations under the purchase method. Topics covered include consolidated statements, intercompany transactions, IFRS, pensions, segment reporting, and accounting for partnerships.

ACC 407 Auditing Credit Hours: 3

An examination of the auditing function including the standards and procedures used by auditors in their examination of financial statements for the purpose of rendering an opinion on them. Topics covered include the evaluation of internal control, design of the audit program, statistical sampling, and EDP auditing.

ACC 413 Business Ethics and Social Responsibility Credit Hours: 3

An analysis of the role of business in society. Topics include the role of business within the community, the relationship of business with government, and the regulatory environment. The issues studied will involve both market and non-market decisions which have social, political, and ethical ramifications. Also, the effect of values and cultural norms on managerial decision-making and how this relates to managers facing a global environment and diverse workforce will be analyzed.

ACC 460 Internship, Practicum, Research Credit Hours: 1-3

An internship/practicum is an opportunity for students to apply concepts learned in business courses. The student must meet departmental and University requirements for participation. The internship/practicum allows the student to experience working in a field of interest for future employment. The research experience affords the student an opportunity to work with a School of Management faculty member to perform in-depth research in business areas of interest. Terms of the research agreement are negotiated with the participating faculty member. Junior or senior status is required. 1-3 credits

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