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Accounting Online

Bachelor of Science in Business

The American Women’s College provides a modern business education with a practical application of fundamental accounting theory. The curriculum includes financial and managerial accounting, taxation, business law and ethics, and auditing.

Few careers offer as wide a range of challenging and rewarding positions as this field. Every business, regardless of its size or structure, relies on the accounting function and the services of Certified Public Accounting (CPA) firms. Individuals with this type of financial training often advance into upper level management and executive positions. This minor is an excellent complement to a major in legal studies or business as well as good preparation for graduate school.

Course Requirements

Code Course Name Credits
ACC100 Introduction 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 Introduction to Managerial Accounting 3

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

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

ACC305 Financial Reporting I 3

The primary objective of the course is to explore the 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 assests. Topics include the review of the accounting process and essential accounting concepts, as well as a more detailed examination of the income statement, balance sheet, and statement of cash flows. Elements of the financial statements are discussed in detail, including financial statement disclosures and valuation related to cash, receivables, and inventories. Pre-req: ACC 101

ACC306 Financial Reporting II 3

This course is a continuation of Financial Reporting I. Present value techniques in the valuation of long-term liabilities are examined, as well as matters related to the acquisition, disposal, depreciation, impairment, and depletion of fixed assets. Elements of the financial statements are also discussed in detail, including financial disclosures and valuation issues related to current liabilities, long-term liabilities and contingencies. Pre-req: ACC305

ACC307 Financial Reporting III 3

This course is a continuation of Financial Reporting II. Stockholders' equity, dilutive securities, and earning per share are examined, as well as matters related to the investment securities, accounting changes, and the statement of cash flows. Elements of the financial statements are also discussed in detail, including income taxes, pensions and post-retirement benefits, and leases. Pre-req: ACC306

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

BIO109 Biology I 4

This course will examine basic concepts of cellular biology, developmental biology, genetic variation and heredity, and evolution. Laboratory sessions will involve mitosis, embryology, heredity and recombinant DNA technology, and biochemical evolution. (Lab fee: $35)

BUS215 Legal Environments of Business 3

This course provides a manager's persepective on the law for business students. Students learn the practical implications of law in their own lives and what they must be ready for as they encounter civil and criminal legal issues and business formation issues. Students are introduced to the court systems, parts of the government that impact business, and how they affect and impact the life of the individual and businesses. Students learn about contracts, different types of business, and areas of regulation surrounding the relationship between employers, employees, and the government.

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 Organizational Development 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

COM111 Computer Applications I 3

This course uses a hands-on approach to have students explore computer hardware and software concepts. Students will identify and explain the principle components of computers and their use. They will utilize a Graphical User Interface Windows environment to handle basic commands and functions via the toolbars; work with drives, folders, and files; and manage disks. Students will define and apply the four basic computer operations of input, processing, output, and storage, using hardware and software application devices for documentation creation and production. Students will use Microsoft Word to create and format correspondence, tabulations, and reports. Students will use Microsoft PowerPoint to plan, design, and create professional and colorful screen presentations, overhead transparencies, outlines, speakers notes, and audience handouts. Students will also be introduced to the Internets search engines, bookmarks, and digital library.

COM112 Computer Applications II 3

This course provides an introduction to spreadsheet and database management. Students will use Microsoft Excel to learn the basics of creating, editing, formatting, and manipulating spreadsheets. They will also enter formulas and functions; create charts and graphs; and produce basic business spreadsheets, such as budget, payroll, and sales reports. Students will use Microsoft Access to plan, create, and modify databases. Topics will include creating queries; selecting and sorting records; and producing reports, letters, and mailing labels utilizing a database.

ECO240 Economics 3

The goal for this course is to make you better consumers of information, goods and services. Its to provide you with the tools you will need to navigate any social or economic climate. The text books for this course might seem a little unconventional for a historically quantitative course but thats because our texts illustrate how economics really affects you everyday. We will examine the elementary principles of economics involving individual and social choice, economic analysis, supply, demand, the market and the price mechanism. Major concentration will vary from macroeconomic to microeconomic principles relative to money, the banking system, housing, inflation, unemployment, education, health care, GDP and global trade. Case studies and exercises will be used.

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 and Writing in the Disciplines 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

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

PSY101 Introduction to Psychology 1 3

This course provides a basic foundation in psychology by introducing numerous psychological perspectives as explanations for human behavior and mental processes. Basic neurophysiology, consciousness, learning, personality theories, psychological disorders, and current interventions are discussed. This course is a prerequisite for all other psychology courses

WEL220 Women as Empowered Leaders and Learners 3

This required interdisciplinary course is designed to give all students entering the One-Day Program a common experience and foundation for their education. Students examine leadership within the larger context of our interdependent world and their own strengths, values and aspirations. Students also examine learning styles, academic requirements, communication skills and technology to create a personalized action plan for success in the One-Day undergraduate experience and beyond.

WEL330 Strategies for Personal and Career Growth 3

This required interdisciplinary course builds on the foundation created in WEL 220 to deepen students knowledge, skills and attitudes related to career, leadership and financial development. Through a focus on well being students will strategically delve into ways to manage their own growth and development while understanding the opportunities to build on their purpose, passion and potential.

WEL440 Leadership in Practice 3

This capstone course is an interdisciplinary course designed to give senior-level students an opportunity to create a learning experience that allows them to apply knowledge, skills and personal development to a project that also contributes to a family, organization and/or community. This course combines academic study with practical application of leadership, communications and technology skills as a springboard for the student to move forward into the future as an empowered woman. Students may choose to complete research, community-based projects and/or service learning projects. As a culminating experience, this course also provides the platform for assessing students progress and proficiency.