Bachelor of Science in Accounting
REQUIRED CREDITS: 180
Is the bachelor's in Accounting program for me?Being an accountant is more than number-crunching. You hold a lot of responsibility - keeping track of the money a company or client makes and spends, generating reports, and staying up to speed on financial regulations. If that sounds good to you, this program can give you the skills you need. You can earn an accounting degree online or you may take some coursework in class. If you choose online, you still get the same great instruction by the same practicing professionals. You will also have access to all CityU's great resources on "Blackboard" - our virtual classroom. Use this program to log in to get assignments, discuss topics with your classmates, collaborate on projects and check your grades. Basically, everything you do in class but without the commute. Do you already have a bachelor's degree in another area? You might want to consider an undergraduate certificate in Accounting to prepare you for accounting certification exams.
What will I learn in the bachelor's in Accounting program?You'll build a solid base of knowledge in the areas of financial accounting, management accounting, taxation, auditing, business principles, law and ethics. Along the way, you'll develop your critical thinking, teamwork and communication skills.
What can I do with my B.S. degree in Accounting?The basis of the B.S. degree in Accounting program is to get you ready to sit for an accounting certification exam, such as:
How to get started:
Lower-Division Requirements (90)
College Writing: 5
College Mathematics: 5
Social Sciences: 15
Natural Sciences/Mathematics: 15
Preparatory Course (5)
This course emphasizes the preparation and recording of accounting information and is intended for students majoring in accounting. Students will learn about of the accounting cycle, the measuring process and the classification of data, and the accounting terminology that is essential to the preparation and effective use of financial principles that apply to statements. This course introduces basic accounting concepts and techniques; fundamentals of the accounting process and preparation of basic financial statements; accounting principles involved in the measurement and reporting of assets and liabilities; elements of consolidated statements and statement of cash flows; and using and interpreting financial statements for decision-making. Prerequisites: Strong math and algebra skills in addition to logical thinking are required to succeed in this course.
Upper-Division Requirements (90)
Undergraduate Core (10)
The critical thinking process is used to analyze today's issues and aid the student in identifying rational solutions. Topics examined include: argument analyzing and building; forms and standards of critical thinking; and evaluating sources of information.
This course focuses on the usefulness and limitations of statistical processes and their present day applications. Topics include: descriptive statistics, probability theory and distributions, sampling, hypothesis testing, regression, and correlation models. Students will focus on problem formulation, technique selection and results interpretation. It is strongly recommended that College Math be taken prior to this course.
Business Core (35)
An examination of the analytical tools used to manage and control finances. Concepts studied include: the acquisition and oversight of working capital; intermediate and long-term financing; and the cost of capital and capital budgeting. Prerequisites: BSC 401 or Principles of Accounting course, and BC 303 Interpreting Statistics and Data.
This course investigates dilemmas that routinely plague organizations as well as possible solutions to these dilemmas. Topics include diversity within the organization; conflict and negotiation; perception, motivation and reinforcement; leadership roles throughout the organization; human resource management and team building.
This course explores operations management in the manufacturing and service environments. Topics include: cost accounting information for improving efficiency, product and service quality, total quality management, project management, materials resource planning, value creation, supply chain management and economic value. Students will focus on how to apply these concepts to real world operation functions of both manufacturing and services. It is strongly recommended that College Math and Quantitative Methods be taken prior to this course.
This course applies micro and macro economic theories to the real world. Topics include: supply and demand; market structure; policy issues such as income distribution, government regulation, and the environment; business cycles; money and monetary policy; and the international economy. Students will learn how to examine economic issues in their personal and professional lives.
This is a capstone course that provides the student an opportunity to integrate discrete skills gained from prior coursework in general business, accounting, marketing, management, business law, communications, operations, human relations, and information systems. Students address business finance, growth and management issues, and problems, viewing them from multiple perspectives. Prerequisites: Students must be in their final quarter of study. Students may take this course concurrently with any other final courses.
This course will cover information systems taxonomies and general applications such as CRM, SCM, eCommerce, ERP, business intelligence, knowledge management, finance and accounting, personal productivity, computer supported cooperative work (groupware), and global systems. Future trends and directions of information systems will conclude this course.
This course provides an introduction to basic marketing concepts. Topics include the marketing mix, new product development, consumer behavior, customer relationship management, strategic planning and e-commerce. Students will develop a comprehensive marketing plan and apply course concepts to real or imaginary products.
Major Required Courses (45)
This course provides an in-depth examination of the theory and practice of financial accounting, including the accounting environment and underlying conceptual framework. Students will learn about Generally Accepted Accounting Principles (GAAP) and the application of those principles in the preparation of financial information. This course includes the detailed study of the four major financial statements, cash, receivables, inventories, and applications of time value of money concepts. Prerequisites: AC 215 or the equivalent.
This course is the second of three intermediate accounting courses and continues the in-depth examination of the theory and practice of financial accounting. This course concentrates on the accounting for non-current assets, current and long-term liabilities, contributed capital, retained earnings, temporary and long-term investments, and Earnings Per Share (EPS) calculations. Students will learn to account for these items through researching and applying Generally Accepted Accounting Principles (GAAP). Prerequisites: AC 301.
AC 303 includes the in-depth examination of theory and practice of financial accounting. This course concentrates on the preparation and analysis of the statement of cash flows; financial statement analysis; treatment of accounting changes and error analysis; disclosure requirements; revenue recognition; accounting for income taxes, leases, pensions, and post-requirement benefits. Intermediate Accounting III focuses on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP). Prerequisites: AC 302.
This course focuses on the production of financial information to support a company's internal managers and influence related economic decisions. Students will learn to create information and organize reports that will aid in the competent planning and control of business operations. Emphasis is placed on the investigation of different methods of product costing, cost behaviors, budgeting, and pricing and how this information affects company operations, product mix, planning, and direction. A basic understanding of statistics and quantitative methods is recommended but not required. Prerequisites: AC 302.
This course will take the student through an in-depth study of financial accounting and accounting research. Emphasis is placed on the preparation and analysis of consolidated financial statements using various methods, accounting for minority ownership and equity investments including the treatment of goodwill, disaggregation of financial reports into operating segment information, restatement of foreign currency transactions and translation of financial statements to reflect international monetary differences, partnership admission, dissolution, and liquidation, and accounting for state and local governments. This course also includes a brief overview of private not-for-profit organizations. Students will learn the concepts and techniques underlying the seven technical areas of accounting. Prerequisites: AC 303.
This course focuses on the methodology for examining public company financial statements in an attest function engagement according to generally accepted auditing standards. The course covers audit planning, risk assessment, tests of internal controls, substantive testing of transactions, audit opinions and report writing, ethics and the legal liability of the independent auditor. Students will learn to apply the concepts and techniques underlying the auditing profession that are essential to the competent performance of a professional audit. Prerequisites: AC 303.
This course is a survey of the concepts and principles affecting business organizations and commercial transactions, contracts, and agency and employment relationships. Emphasis is given to the Uniform Commercial Code's provisions regarding sales, commercial paper and transactions involving security interests. The course also covers employment law, personal property, bankruptcy, estates and trusts, and environmental regulation. The course focuses on areas tested on the CPA examination.
This course provides an overview of federal taxation principles, application, and research. The course focuses on federal tax law, income tax liability calculation, the tax effects of property transactions, income, deductions, and payments. Students will learn to recognize, differentiate, and analyze federal tax issues and to present tax-planning options to decision-makers. Prerequisites: AC 215, AC 301 or other college course in financial accounting.
Business Ethics for Accountants provides the ethical framework for success as an accountant in the increasingly complex global business environment where ethical issues have destroyed many executives and companies. Emphasis is placed on ethical tragedies and trends affecting accountants, identifying frameworks for ethical decision making, examining the role and ethical expectations of the accountant, considering major ethical challenges faced by accountants, and analyzing ethical governance and accountability as a means to prevent fraud. Students will learn how ethics have become a critical success factor for business, how ethical behavior and decision making can be improved, and how special problems facing accountants can be managed. Prerequisites: AC 303 Intermediate Accounting III.