Accounting B.Acc.

180 Credits

Program Description

The Bachelor of Accounting (BAcc) is a 180 quarter credit program designed to provide students with the knowledge, skills, and ability to pursue successful careers in the accounting field. The program culminates in a capstone experience from an accounting practice perspective. Core competencies in technology, critical thinking, and communication are emphasized throughout the curriculum.

Program Outcomes

  • Prepare required financial statements according to Generally Accepted Accounting Principles (GAAP);
  • Demonstrate the importance of the moral standards embodied in the Code of Ethics of the Accounting Profession, and recognize, understand and manage potential ethical and legal conflicts in accounting and business;
  • Distinguish between financial, managerial, cost and tax accounting principles and practices and identify the appropriate information to be used in managerial decision making;
  • Differentiate between the accounting principles used for federal income taxation of both individuals and business, and evaluate the impact of those differences on the financial statements and managerial decision making;
  • Formulate and communicate the relevant accounting issues in the Sarbanes-Oxley area and demonstrate ability to communicate effectively in business situations;
  • Design and manage a complete set of accounts for a small to moderate-sized organization;
  • Analyze the implications of technology and the Internet on today’s businesses.

Requirements

General Education

BUSN 125Applied Business Mathematics

4.5

COMP 101Introduction to Computers

4.5

COMP 102Introduction to Computers Lab

1.5

ECON 220Microeconomics

4.5

ECON 224Macroeconomics

4.5

ENGL 106English Composition I

4.5

ENGL 107English Composition II

4.5

HUMA 205Art Appreciation

4.5

HUMA 215Topics in Cultural Studies

4.5

PRES 111Presentation Essentials

4.5

SCIE 206Biology

4.5

SCIE 207Biology Lab

1.5

SCIE 210Environmental Science

4.5

SCIE 211Environmental Science Lab

1.5

General Education Electives (1)

4.5

Total Credit Hours:58.5

 

Lower Division Core

ACCT 205Principles of Accounting I

4.5

BUSN 105Introduction to Business

4.5

BUSN 150Legal and Ethical Environment of Business

4.5

MKTG 205Principles of Marketing

4.5

Total Credit Hours:18

Upper Division Core

ACCT 310Managerial Accounting

4.5

ACCT 311Principles of Financial Accounting

4.5

ACCT 315Intermediate Accounting I

4.5

ACCT 320Intermediate Accounting II

4.5

BUSN 311Quantitative Methods and Analysis

4.5

FINA 310Financial Management

4.5

Total Credit Hours:27

General Electives

A combination of 8 electives dependent on Program
Total Credit Hours:36

Specialization Options

ACCT 420Cost Accounting

4.5

ACCT 430Taxation

4.5

ACCT 435Auditing

4.5

ACCT 440Accounting Information Systems

4.5

ACCT 445Government/Institutional Accounting

4.5

ACCT 450Business and Professional Ethics for Accountants

4.5

ACCT 460Professional Accounting

4.5

ACCT 499Program Capstone

4.5

FINA 412Risk Management

4.5

Total Credit Hours:40.5

Total Credit Hours: 180

The Bachelor of Accounting degree program is not programmatically accredited by ACBSP. For more information on AIU's accreditation, please view the Accreditation page of this catalog.