Classes Leading Towards the Accounting Degree

Accounting Concentration

General Requirements (see catalog) BUS 2513; MAT 1213, 1233, 2023	51 semester hours
Business Core Requirements BUS 2323, 2523, 2533, 2543, 3013,3023, 3113, 3223, 3513, 4213	30 semester hours
Accounting Requirements BUS 3123, 3533, 3543, 3563, 4073,4083, 4413, 4433	24 semester hours
Electives	21 semester hours
	126 Total Semester Hours

Advising Recommendations 

First Year – 32 hours		Second Year – 31 hours
FRS 1011	Freshman Seminar	BUS 2513	Econ I
ENG 1013	Grammar & Comp I	BUS 2523	Econ II
ENG 1023	Grammar & Comp II	BUS 2533	Accounting I
MAT 1213	Algebra I	BUS 2543	Accounting II
MAT 1233	Math of Finance	COA 2303	Speech
BUS 2323	Personal Computers	MAT 2023	Statistics
HEA 2003	Health	_______4	Science
PED 1351	Personal Fitness	_______3	Religion/Philosophy
_______3	Fine Art	_______3	Literature
_______3	History	_______3	Elective
_______3	Religion

 

Third Year – 33 hours		Fourth Year – 30 hours
BUS 3013	Management	BUS 3223	Business Writing
BUS 3023	Marketing	BUS 4073	Auditing
BUS 3113	Legal Environment	BUS 4083	Income Taxes
BUS 3123	Business Law	BUS 4213	Policy
BUS 3513	Finance	BUS 4413	Acct Information Systems
BUS 3533	Intermediate Acct I	BUS 4433	Govt & NFP Acct
BUS 3543	Intermediate Acct II	_______3	Social Science
BUS 3563	Cost Accounting	_______3	Elective
_______3	General Ed Elective	_______3	Elective
_______3	Elective	_______3	Elective
_______3	Elective

 

Selected Course Descriptions in Accounting

BUS 2513 Principles of Economics I: Study of basic economics including national income analysis, employment theory, fiscal policy, and banking.

BUS 2523 Principles of Economics II: Includes production costs, price theory, and domestic and international problems.

BUS 2533 Principles of Accounting I: Basic accounting including accounting cycle development and statement preparation. Study of cash, receivables, notes, inventories, and plant assets.

BUS 2543 Principles of Accounting II: Study of partnership and corporation accounting and statement analysis. Survey of cost accounting and budgeting.

BUS 3013 Principles of Management: Study of organizational management. Primary emphasis is placed on analysis of theory, principles of sound business practice, organizational structure, and managerial functions.

BUS 3023 Principles of Marketing: Study of manufacturing, wholesale, and retail enterprise marketing functions. Analyses of sales management and marketing philosophies and institutions.

BUS 3113 Legal Environment of Business: Study of the U.S. legal system, laws, civil procedure, contracts, government regulation, and agency.

BUS 3123 Business Law: Designed toward the law section of the CPA exam. Includes items related to the Uniform Commercial Code.

BUS 3223 Business Writing: Study and practice of writing business letters and reports.

BUS 3513 Business Finance: Principles and methods of financing business organizations.

BUS 3533 Intermediate Accounting I: Prepare balance sheets, income statements, and cash flow statements. Problems in cash, receivables, inventories, plant assets, liabilities, capital stock, and retained earnings.

BUS 3543 Intermediate Accounting II: Continuation of BUS 3533.

BUS 3563 Cost Accounting: Cost gathering for inventory pricing and determining income. Planning and control cost behavior concepts. Job order, process cost systems, standard costs, and budgeting.

BUS 4073 Auditing: Auditing standards, professional ethics, audit program, working paper techniques, internal controls, substantive tests, and audit reports.

BUS 4083 Income Taxes: Income tax legislation and taxable income concepts for individuals.

BUS 4213 Business Policy: Culminating course in the practical application of management principles to administrative and organizational problems.

BUS 4413 Accounting Information Systems: Use of accounting software and study of modules like general ledger, accounts receivable, and payroll.

BUS 4433 Governmental and Not-for-Profit Accounting: A study of fund accounting as it is used in state and local governmental organizations and in not-for-profit organizations.   

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