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Accounting On Ground Weekdays

Bachelor of Science in Business

Many people don't know a love of pizza, a passion for animals, even a love of music can turn into a career in accounting. There is also tremendous job security; every business, organization, and pop culture celebrity needs an accountant. There are so many exciting career paths in accounting and our Bay Path students are landing incredible accounting internships and full time accounting careers.

Course Requirements

Code Course Name Credits
ACC100 Intro to Financial Accounting 3

This courses objective is to develop the ability to read, interpret, identify the differences and the relationships between the primary financial statements. This objective is met not only by analyzing the effect of business transactions on financial statements and financial ratios but also by recording essential transactions, measuring the amounts of assets, liabilities, owners equities, revenues, and expenses, and preparing the primary financial statements. This course also explains the difference between the cash and accrual bases of income measurement, the use of t-account analysis in determining important measures of business activity, and how the time value of money affects the measurement of liabilities. This emphasis on financial statements is facilitated by a semester-long study of the content of corporate annual reports culminating in a comprehensive annual report project. Prerequisite: sophomore status with the exception of highly qualified first-year accounting majors. Offered in the Fall semester.

ACC101 Intro to Managerial Accounting 3

ACC 101 (3 credits) Introduction to Managerial Accounting The primary objective of this course is to explore how accounting information is used to help managers make decisions with an emphasis on their planning and control activities. This objective is accomplished by exploring the terms that are used to classify costs, key business cost behavior patterns, cost-volume-profit analysis, budgeting, raw materials and direct labor variance analysis, short-run decision making using relevant costs, and performance evaluation. Students are also introduced to how product costs are determined in manufacturing, merchandising, and service businesses. Prerequisite: ACC 100

ACC200 Accounting Information Systems 3

The primary objective of this course is to introduce the use and control of computerized and non-computerized accounting information systems. This objective is facilitated by using the small business software QuickBooks to illuminate course concepts. Key course topics include internal control, documentation, transaction cycles, database management systems and network technology, control procedures in automated environments, an introduction to the new digital syntax called XBRL mandated for use in financial reports, and ethical considerations in accounting information systems. Students are required to build a small accounting system using both QuickBooks and Excel. Prerequisite: ACC 101 Offered in the fall semester

ACC201 Volunteer Inc Tax Assistance 1

ACC 201 (1 credit) Volunteer Income Tax Assistance (VITA) The primary objective of this course is to provide volunteer income tax return assistance to members of the local community and invaluable training to students in how to complete an individual federal income tax return. This special course is open to all Bay Path College sophomores regardless of major who becomecertified as volunteer income tax preparers for low income community members.The course requires students to complete a 6-hour training session authorized bythe Internal Revenue Service and a minimum of three-hours of volunteer tax return preparation over a six-week period during February and March. Prerequisite: sophomore status Offered in the spring semester

ACC300 Intermediate Accounting 1 3

The primary objective of this course is to explore the historical development of financial reporting and the conceptual framework, the concepts associated with revenue and expense recognition, and the principles governing the measurement and reporting of assets. Topics include a review of essential accounting concepts and the accounting process, accounting changes and error correction, financial statements and their elements including financial statement disclosures and valuation issues related to cash, receivables, long-term construction contracts, inventory, depreciable assets and natural resources. Students are required to complete a comprehensive intermediate accounting level practice set in Excel. Prerequisite: ACC200 and Junior Status. Offered in the fall semester

ACC301 Intermediate Accounting 2 3

The primary objective of this course is to introduce the use of present value techniques in the measurement of long-term liabilities. Topics include investment and intangible assets, current liabilities, time value of money concepts applied to notes, bonds, and leases, stockholder's equity, stock options, earnings per share, and the statement of cash flows. Students are required to complete a continuation of the Excel practice set begun in AC 300 as well as a comprehensive annual report project devoted to financial analysis. Prerequisite: ACC 300 Offered in the spring semester

ACC302 Cost Management 3

The primary objective of this course is to provide a more advanced treatment of the topics introduced in ACC101 (Introduction to Managerial Accounting), an expanded treatment of product costing including process costing and activity-based costing, and such new topics as regression analysis, variable costing, target costing, cost allocation for joint products and by-products, and capital budgeting. Students must complete a case analysis project. Prerequisite: ACC 200 and Junior Status Offered in the fall semester

ACC303 Auditing 3

The primary objective of this course is to introduce financial statement audits and other assurance and attestation services conducted by the public accounting profession. Topics include the audit report, risk assessment, audit sampling, internal controls, standards of ethical conduct, fraud, work paper preparation and report writing, and the current nature of the public accounting profession. Both internal auditing and operational auditing are also introduced. This course includes a case analysis project to demonstrate specific techniques used in a real audit. Prerequisite: ACC 300 and Junior Status Offered in the spring semester

ACC400 Federal Income Tax Concepts 3

The primary objective of this course is to introduce the fundamental concepts of the federal income tax system with an emphasis on individual returns. Topics include determination of gross income, deductions and losses, tax credits, basis considerations, property transactions, deferral techniques, capital gains, and nontaxable exchanges. Students will fill out the various tax forms used in the preparation of individual income tax returns as part of a comprehensive project. Corporate taxation, basic research techniques, and tax planning are also introduced. Prerequisites: ACC 301 and Senior Status Offered in the fall semester

ACC405 Contemporary Issues 3

The primary objective of this course is to provide a capstone experience for accounting majors that assists them in preparing for professional exams. Topics include accounting for pensions and income taxes, earnings management, and government and not-for-profit accounting. In addition, two emerging developments in financial reporting that are "cutting edge" in nature are presented. These are the recent moves to using fair value measurements, and the emergence of international financial reporting standards that are expected to supplant GAAP as we know it. This course includes a case study and an international financial reporting project. Prerequisites: ACC 400 and ACC 404 Offered in the spring semester

ACC499 Accounting Internship 3

The primary objective of this internship is to provide junior and senior accounting majors with work experience in a variety of organizations. This on-the-job training is supervised by both professional managers and college accounting faculty who help the interns link theory with practice by comparing the knowledge obtained from their classes with the real-world experiences obtained from their job. Prerequisites: Junior status and approval of the accounting program director

BUS120 Business in Society 3

This course provides the 21st Century foundation for business students who will need newly shaped perspectives, solid research and communication skills, positive ethical spirit, and new technological resources to work and make decisions in global economy. Through experimental learning, reflective observations, active conceptualization, hands-on research projects and multiple field trips, students learn the basics of business, the process of innovation and the role that business plays in society. Students are encouraged to develop their own innovative capacities, whether they want to start up a business of their own, augment the capabilities of a small business, step up to the myriad of non-profit challenges, or excel in corporate America. Students learn how to think systematically as business professionals, innovators and/or entrepreneurs. By first exploring the economics of business, in this country and beyond, students begin to recognize that all businesses are subject to ongoing trends, discoveries and breakthroughs that must be accommodated. Some represent threats; others opportunities. None can be ignored. Learning that the form of a business should follow the functions it must provide, students discover the range of options available to them as they contemplate career paths that may be of interest to them. Finally, students are provided with insight into each of the areas of functional expertise found in all organizations; i.e., finance and accounting, marketing and sales, customer support, operations, logistics, et. al. This course was formerly known as Innovations in Business. BUS 120 is the prerequisite for all business courses. Offered in the fall semester

BUS226 Principles of Marketing 3

A survey of the marketing structure for the creation, research, and distribution of goods and services for all types of corporations is examined. Specifically, the fundamentals of the marketing mix: product development, promotion activities, price objectives and placement of goods or services will be explored. Students will also examine how communication, distribution, and exchange activities affect consumer behaviors. Offered in the spring semester

BUS235 Dynamics of Management 3

This course is an introduction to the basic functions and theories of management in the context of a dynamic environment. Emphasis is on the role of managers in making organizations effective and efficient, in part through developing an understanding of how to assess and capitalize on the changing internal and external environments, but most of all how to deal with the complexities of human behavior in the context of organizational management. Offered in the fall semester

BUS300 Organization Develop and Change 3

Organizational Development and Change provides students with the opportunity to learn critical theory and application in the field of Organizational Behavior and Change and how to use that knowledge to improve organizational development to adapt quickly and effectively to change. Students apply proven methods to help organizations achieve goals and build capabilities to meet future challenges. Prerequisite: BUS235

BUS308 Communicating in Business 3

This course builds a bridge from students general education to the work they do in the field of business. With the aim of preparing students for both professional life and graduate work, this writing-intensive course introduces disciplinary strategies for preparing routine business correspondence, for investigating provocative issues, and for communicating to others about them. In this way, the course offers students time to learn and to practice more advanced skills in reading, writing, speaking, and listening; in using appropriate software support in presentations; and in mastering information literacy in the field of business. The course emphasizes fundamental principles of communication with time-on-task and real world, discipline-specific models for communication tasks. Prerequisites: ENG 114, ENG 122, and ENG 124

BUS327 Financial Management 3

In this course students will learn the concepts, tools, and the analytical techniques that are essential in conducting financial analysis. The course is targeted to teach students financial analysis and its linkage to business performance. The course will cover one of financial ratios to identify potential risks and opportunities, analyzing financial performance of a company, conducting financial forecast, time value of money, cost of capital and return on investments. Prerequisite: MAT112, ECO212, ACC101, Basic use of Excel Offered in the fall semester

COM130 Computer Applications 3

COM 130 (3 credits) Tech Tools for the Professions. This course provides the student with a hands-on exercise-oriented approach to learning. Understanding file management and functions of the operating system, developing a thorough knowledge of Excel, and acquiring database management skills will be covered. Students will be provided with practical examples that demonstrate the computer as a useful tool for presenting business data and solving problems. Topics will include creating professional-looking worksheets; using templates; building formulas and functions; creating and modifying charts, including pivot tables; working with Excel lists; managing multiple worksheets and workbooks; developing customized applications with macros and visual basic; utilizing financial functions, goal seeking, and what-if assumptions. Students will also design, create, and modify databases, run queries; and produce reports.

ECO211 Macroeconomics 3

This course examines the elementary principles of economics involving individual and social choice, economic analysis, supply, demand, the market and the price mechanism. Major concentration is on macroeconomic principles relative to money, the banking system, national income analysis, inflation, unemployment and the dilemma of stabilization, competing theories in contemporary times and world trade, development issues and alternatives, and evolving economic systems. Offered in the fall semester

ECO212 Microeconomics 3

Microeconomics studies theories of specialization, trade, income distribution and consumer choice; the theory of the firm; real-world market analysis; the problems of modern society; and the overview of evolutionary growth and change in the American economy.

ENG114 Critical Reading & Response 3

This course introduces the integration of communication skills essential for effective reading, writing, speaking, and listening at the college level. In this writing intensive course, students develop composition skills to produce collegiate-level papers modeling rhetorical modes and thematic content in addition to strategies for reading complex texts; presentation skills for personal introductions, verbal summaries of readings and response writings, and peer review of papers; and basic technological skills for word processing, e-mail, and introductory-level online research.

ENG124 Research/Writing in Discipline 3

In this course students will apply the practices for effective reading and writing introduced in ENG 114 to the distinctive language and forms of various disciplines. This course lays the foundation for academic and professional research and stresses the use of appropriate and effective information sources. Readings for a variety of academic audiences will provide students with strategies to communicate in the sciences, business and technology, psychology, liberal studies, and the social sciences. Research and documentation skills appropriate to the disciplines are stressed. In addition to leading students through the research process from start to finish, this course will examine the many ramifications of academic honesty. Prerequisite: ENG 114

ENG134 Literary Genres 3

Selected readings in fiction, poetry, and drama introduce the student to literary types and techniques. These readings provide a basis for collegiate-level discussion, analysis, and the development of critical judgment. Building on the communications and research skills from earlier courses in the sequence, this course emphasizes continued practice in writing, and students complete a documented research paper using primary and secondary sources as one of the course writing assignments. Discussions and oral presentations based on assigned literature support the overall goal of the sequence: to enhance the advancement of the students, first academically and then professionally. Prerequisite: ENG 114

LAW220 Business Law 3

This course studies the legal environment of business, including an examination of the format and characteristics of corporations, partnerships, and agency law. The law of contracts is studied in detail. Prerequisite: LAW 103

MAT112 Applied College Mathematics 3

This course is designed for diverse students to acquire a solid foundation in non-calculus mathematics. It uses practical mathematics to develop problem solving and analytical skills. Topics include linear equations, linear inequalities, matrix and its application, linear programming, and the simplex method. Prerequisite: MAT 104 or appropriate placement test score

MAT120 Statistics 3

This is an introduction to the basic descriptive and inferential statistics for students from all disciplines. It emphasizes the development of statistical literacy and the use of computer for analyzing data. Topics include principles of experimental design; graphical and numerical methods for summarizing, describing, exploring and analyzing data; binomial and normal probability distributions; point and interval estimates for means and proportions; hypothesis testing; and correlation and regression. Offered both semesters