Accounting Degree Programs

Admission Information

New students must first apply for admission to the Diploma in Accounting Program
before registering for courses.

Please read about program eligibility, admission requirements, and admission deadlines before completing an application form.

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Program Eligibility

The UBC Diploma in Accounting Program is open to:
University business degree graduates with a non-accounting major.
University degree graduates from a non-business program.
Mature applicants (GMAT test results and documented accounting-related work experience required).

All freshman applicants are considered within a competitive admission process for the Columbus campus. The primary criteria for admission are the completion of the applicant’s high school college preparatory program, performance in that program as indicated by class rank and/or grade-point average, and performance on either the ACT or SAT. Upon admission to the university, students can apply into the business program.

Students who come to Ohio State to study business will be directly enrolled as pre-business students in the Fisher College of Business if they meet one of the following criteria: a minimum ACT composite score of 25, combined SAT Critical Reading and Math scores of 1150, or a rank in the top 20% of their high school class. As a pre-major, students will enter the pre-major advising program within the Fisher College of Business. Those students not eligible to directly enroll in business may enroll in the Management and Industry Exploration Program. To learn more, visit exploration.osu.edu.

Acceptance into the major and degree candidacy within the college is by application. Students may apply to a major program after completing a specified set of courses. Admission of students with an overall cumulative point-hour ratio (CPHR) of 3.00 or above is guaranteed. College academic counselors can provide CPHR information for the most recently admitted class.

New freshmen with high ACT or SAT test scores and a high school rank in the upper 10% or acceptance into the University Honors Program may be eligible for direct enrollment into business majors.

Ever wanted to own your own business? Do you have a knack for motivating people or an idea of how to improve on the world’s goods and services? Picture yourself learning the fine points of business administration, accounting, management, or marketing in an atmosphere where people, ethics and Christian values are more important than the bottom line. This is what you will discover in the business program at Northwest Christian University.

At Northwest Christian, your business education will thoroughly ground you in the theories and principles of accounting, finance, marketing, economics, statistics, human resources functions, and decision-making. Not only will you be prepared to land that great job, but the Christian perspective of your coursework will enhance your ability to have a Christ-like impact on the world - whether you choose to be an entrepreneur in a small town or a corporate manager on the international scene. By expanding your mind through studying the liberal arts and by strengthening your values through biblical and ethical studies, you’ll be ready to make a difference in your workplace, community and the wider business world.

Our objective in the Accounting curriculum is to:
Aid students seeking to enter or retrain for work in the Accounting profession.
Meet the needs of students seeking to transfer into an Accounting or Business program at a four-year university.
Will enhance the skills of those currently working in the profession with computerized accounting courses utilizing some of the most popular Accounting and Spreadsheet software.

Welcome to the Accounting Program at Long Beach City College. Here you will find one of the finest teams of business faculty in the area. Our full-time faculty are all CPAs bringing to the classroom a wealth of relevant work experience in Accounting, Business, and Finance.

Mission Statement—Accounting Program

The mission of the Accounting Program is to provide students with accounting skills and knowledge as a basis for a career in business or for transfer to a four-year business program.

Expected Learning Outcomes
Demonstrate a working knowledge of fundamental financial and managerial accounting principles.
Understand the importance of ethics as it applies in business.

In addition, students completing the Certificate in Accounting will be able to:
Demonstrate a working knowledge of computerized accounting using general ledger and spreadsheet applications.
Demonstrate a familiarity with issues in the areas of taxation, business law and general business.

Students and potential employers can have confidence in the LBCC Accounting curriculum. It was developed with the advice of leading business professionals from the local community and with representatives of our neighboring State Universities. Our program offerings provide students the opportunity to develop and enhance job skills while attaining either a Career Certificate or Associate of Arts Degree in the area of Accounting or Accounting Clerk.

The ACCOUNTING major at Martin Methodist College is designed to give you a broad foundation in the arts and sciences and to provide extensive exposure to general business principles. In addition to a strong Accounting curriculum, you will also develop effective communication shills and computer technology skills, which are essential to succeed in the field of Accounting. A degree in Accounting will prepare you for graduate school or a career in business, government or non-profit organizations.

GOALS
Graduates of the Bachelor’s Degree program in Accounting will:
Possess the basic skills required to function effectively in entry-level positions in public, managerial, governmental, and non-profit accounting.
Be prepared for graduate study beyond the bachelor’s degree. Possess effective communication skills (i.e. written, oral, and computational).
Possess an understanding of the principles of the accounting profession within the framework of Judeo-Christian ethics.

The D.W. JOHNSTON SCHOOL OF BUSINESS was founded in 1994 to provide a focal point for the business program of the college. The school is named in honor of Mr. Daniel Webster Johnston, a highly respected Nashville businessperson and trustee of Martin Methodist College.

The School of Business offers a progressive business program that combines professional preparation with a strong liberal arts foundation. Business programs prepare students for a variety of professional careers in business, government, or the private sectors and/or to pursue graduate studies. The majors offered within the Division of Business are designed to provide an education that stresses written and oral communication skills, technical competence, moral awareness, and ethical values.

SUNY Oswego’s Management Accounting B.S. is a comprehensive business program designed to prepare students for careers in management accounting for industrial, business, and not-for-profit organizations. This major is intended to narrow the “preparation gap” that the Institute of Management Accountants found between the knowledge, skills and abilities held by entry-level accountants and those deemed most important by corporate employers.

(College of Business Administration) - 13 credits: ACC 321, 322, plus any two additional accounting courses numbered 300 or above

Credit by Examination

The department offers students the opportunity to attempt “credit by examination” for ACC 221, 222, and 235. Information about the examination is available from the department chair.

ACC 221 Cr. 3 Accounting Principles I

An introduction to accounting as an information system. Emphasis is on reporting to external constituencies: investors, creditors, and governmental agencies. Topics include recording economic activities of the firm and the resultant financial reports, federal income taxation, and time value of money. Prerequisite: Students must have successfully completed a minimum of 12 credit hours.

ACC 222 Cr. 3 Accounting Principles II

Emphasis is on reporting to internal constituencies: managers in all functional areas of the firm. An introduction to accounting principles used to prepare internal financial reports used for management decision-making. Topics include cost determination and flow, cost-volume-profit analysis, absorption and variable costing, capital budgeting, and cash flow analysis. Prerequisite: ACC 221 completed with a grade of “C” or better.

ACC 235 Cr. 3 Survey of Accounting

Basic accounting principles and procedures; the accounting equation, analysis of transactions and accounting cycle. Introduction to financial, managerial and tax accounting concepts and procedures for nonprofits and governmental entities. Prerequisite: Students must have successfully completed a minimum of 12 credit hours (not open to students in the College of Business Administration.). Offered occasionally.

The 300/400 level accountancy courses are open only to those students who have been admitted to the business program. Exceptions to this policy may be made only by the College of Business Administration dean. (Students will be allowed to register for ACC 321, Intermediate Accounting I, without having been admitted to the business program.)

ACC 301 Cr. 3 Taxation for Non-Accountants

An introduction to the basic concepts of many types of taxes affecting the individual with primary emphasis placed on federal income tax. Selected other taxes studied include property taxes, sales taxes, payroll taxes, gift and estate taxes. (Not open for credit for accountancy majors.) Offered Sem. I.

ACC 321 Cr. 4 Intermediate Accounting I

Generally accepted accounting principles involved in the financial analysis and reporting on current assets, plant and equipment, intangibles, liabilities and capital of the accounting entity. An introduction to the theory and application of generally accepted accounting principles and the environment in which the principles were developed. Prerequisite: ACC 222.

ACC 322 Cr. 3 Intermediate Accounting II

An extension of the theory and application of accounting principles involved in the financial analysis of assets, liabilities and owners equity of the accounting entity. Problem areas in accounting and financial reporting are emphasized. Prerequisite: ACC 321.

ACC 325 Cr. 3 Cost Accounting

A specific study of job order and process cost systems used in the costing of a product, integrated with the use of standard and estimated cost concepts in the operation of these systems. The relationship of budgeting to profit planning and business control. Prerequisite: ACC 222 and MTH 145.

ACC 327 Cr. 3 Accounting Information Systems

Procedures and problems in system design applied to the financial operations of a business and the role of the computer in processing financial information. Topics covered are responsibility accounting systems, inventory systems, sales analysis systems, and internal control. Prerequisite: ACC 321 and IS 220.

ACC 330 Cr. 3 Taxation I

A study of basic tax law affecting individuals and businesses. This course includes basic tax research; tax planning and tax return completion issues. Prerequisite: ACC 222.

ACC 350 Cr. 2 Income Tax Practicum

Field instruction and practical experience in federal and state income tax preparation. Prerequisite: Minimum grade of B in either ACC 301 or 330. Repeatable for credit — maximum 4. Pass/Fail grading. Offered Sem. II.

ACC 400/500 Cr. 1-3 Accountancy Forum

Emphasis will be on examination and study of current accountancy issues. Topics will vary from semester to semester. Prerequisite: consent of accountancy department chairperson. Repeatable for credit - maximum 6. Offered occasionally.

ACC 418/518 Cr. 3 Business Law for Accountants

The study of law as it relates to the professional accountant’s need for an understanding of the legal environment. Among topics included are accountant’s legal responsibility, federal security regulation, antitrust laws, employer-employee relationship, bankruptcy, forms of business organization, estates and trusts, commercial paper, contracts and insurance. Prerequisite: MGT 205 and senior accountancy major.

ACC 421/521 Cr. 3 Advanced Accounting

Theory and principles of accounting as they relate to the environment of financial reporting and the definition of the reporting entity. Complex business combinations are considered under the purchase and pooling-of-interests methods of reporting for mergers, consolidations, and parent-subsidiary relationships. Reporting for advanced partnership problems, fiduciary responsibilities, and governmental and not-for-profit organizations in consideration of the legal nature of each entity and its particular financial reporting environment. Prerequisite: ACC 322. Offered Sem. I.

ACC 425/525 Cr. 3 Advanced Managerial Accounting Problems

A detailed analysis of costs relevant to non-routine and long range planning, capital budgeting, joint costing, production mix and yield variances, uncertainty in decision making involving subjective probabilities and the role of cost accounting in operations research. Prerequisite: ACC 325. Offered occasionally.

ACC 427/527 Cr. 3 Advanced Accounting Information Systems

A study of the total information systems approach to the analysis, design, implementation and use of accounting information systems with an emphasis on computer-based systems. Builds on the design principles introduced in ACC 327. Prerequisite: ACC 327. Offered occasionally.

ACC 430/530 Cr. 3 Taxation II

A study of advanced tax law affecting individuals and businesses. This course will include advanced tax planning and research. Prerequisite: ACC 330.

ACC 435/535 Cr. 3 Governmental and Institutional Accounting

A study of accounting techniques as applied to the accounting systems of a governmental unit: federal, state and local or political subdivisions and public institutions such as schools, hospitals and other not-for-profit institutions. Emphasis is placed on fund accounting as distinguished from profit-motive accounting. Prerequisite: ACC 222 or 235. Offered occasionally.

ACC 438/538 Cr. 3 Principles of Auditing

Auditing concepts, standards and procedures, ethics and legal requirements, scope, objectives and nature of the audit. Statistical sampling in auditing, audits of electronic systems, the auditor’s role in tax and management advisory services. Prerequisite: MTH 145 and ACC 322, 327.

ACC 440/540 Cr. 3 Advanced Auditing

Special auditing problems related to procedures in auditing plant and equipment, liabilities and capital accounts. Preparation of auditing programs, internal control questionnaires and financial reporting given considerable emphasis. Recent trends and procedures in auditing, professional ethics and legal liability will also be included. Prerequisite: ACC 438. Offered occasionally.

ACC 445/545 Cr. 3 Accounting Theory

A study of accounting theory including its historical development. Included are a critical evaluation of concepts, assumptions, principles and analytical methodologies of accounting and their application to factual situations and current developing problems. Topics covered include asset valuation and income determination stressing the implication for internal and external uses of accounting information in business decision making. Prerequisite: ACC 322 and 325. Offered occasionally.

ACC 446/546 Cr. 3 Accounting and Managerial Control for Non-Profit Organizations

A study of planning and control of government and nonprofit organizations. Topics covered include the nature of a management control system, programming, budgeting, accounting, internal control and financial reporting. Prerequisite: ACC 435. Offered occasionally.

ACC 447/547 Cr. 3 International Accounting

A study of accounting problems faced by multinational firms doing business in both the U.S. and other countries. Course covers a broad range of issues including problems of operating with three different versions of generally accepted accounting principles (GAAP), translation of financial statements for consolidation purposes, foreign currency transactions, and foreign exchange markets and instruments. Prerequisite: ACC 221, 222, and FIN 355. Offered occasionally.

ACC 450 Cr. 1-6 College of Business Administration Internship

The internship program as conceived and implemented is an unusual program designed to provide an opportunity for students in the College of Business Administration at the University of Wisconsin-La Crosse to participate in an approved program with a cooperating business, governmental or civic organization for usually 15 weeks of their undergraduate work. Zero to six credits of ACC 450 is applicable to accountancy major.

For additional information, see internship description under the College of Business Administration heading. Repeatable for credit. Pass/Fail grading.

ACC 499 Cr. 1-3 Independent Study

Individual readings or research under the guidance of a staff member. Open to selected advanced students who have excellent records in the department. Registration with the consent of the student’s regular adviser, the instructor and the department chairperson. Repeatable for credit - maximum 6. Pass/Fail grading.

The department of accountancy endorses the College of Business Administration mission and objectives and the mission of the University of Wisconsin-La Crosse. The department’s mission is to develop accounting professionals. By emphasizing continuous engagement in research and service to the profession, accountancy department members will create a teaching and advising environment that ensures that capable students reach their professional potential.

Students in the College of Business Administration must complete the college core requirements viewable here. (36 credits of the common core)

(College of Business Administration) - 28 credits: ACC 321*, 322, 325, 327, 330, 418, 421, 430 and 438. In addition, 06 credits of ACC 450, Internship, may be taken in the major. Students graduating with a major in accountancy and 150 credits are eligible to take the CPA examination.

Additional requirements for accountancy majors:
A cumulative grade point average of 2.50 in the College of Business Administration core; and
A cumulative grade point average of 2.50 in the following accountancy courses: ACC 321, 322, 325, 327, 330, 418, 421, 430, and 438.

*Accountancy majors are allowed and encouraged to register for ACC 321, Intermediate Accounting I, before being admitted to the business program.

ACCOUNTING COURSES FOR ALL STUDENTS
Many successful businessmen and women attribute at least part of their success to an understanding of accounting, “the language of business.” Business schools at baccalaureate institutions require their students to complete a full year of accounting. As such, all transfer students planning careers in accounting, finance, human relations, marketing, management or sales should take Financial Accounting (ACCOU 1140) and Managerial Accounting (ACCOU 1150) at College of DuPage before transferring to a baccalaureate business program.

This accounting sequence (ACCOU 1140 and 1150) is also an appropriate choice for students planning to operate their own businesses at some point in the future, even if their current plans do not include a transfer to a business program at a baccalaureate institution.

NEW DELIVERY MODE! The Accounting program now offers a convenient alternative to the traditional classroom. Although specifically designed to help CPA Exam candidates accelerate their course of study, these five new “blended” classes are open to all students. A flexible alternative to the traditional classroom with reduced classroom seat time, these classes meet over 8, 12, or 16 weeks. [ More about the Blended Classes