Accounting
Bachelor of Science (B.S.)
Warren Buffett, one of the most successful investors in the world, commented after the financial crisis of 2009, “It’s been an ideal period for investors: A climate of fear is their best friend.
Bachelor of Science (B.S.)
The Bachelors in Business Administration with an Accounting concentration will prepare students with an understanding of accounting theory and its application in a variety of options, including career opportunities in financial and banking institutions, government regulatory agencies, insurance companies, non-profit organizations and more.
Code & Name
Course Description
This course presents specialized accounting topics; including mergers and acquisitions, preparation of consolidated financial statements, partnership accounting, and foreign currency transactions and translations.
Credits:
3Prerequisites
AC331Code & Name
AC207 - Financial Accounting
Course Description
An introduction to the analysis and interpretation of the basic financial statements as presented in business annual reports. Emphasis is on the role of the articulated financial accounting information in decision-making both for external and internal users of financial statements.
Credits:
3Code & Name
AC208 - Managerial Accounting
Course Description
The interpretation of accounting data by management in planning and controlling the business activities of the firm. An introduction to cost accounting and performance measures designed to evaluate the contribution of organizational activities to customer value creation.
Credits:
3Prerequisites
AC207Code & Name
AC221 - Accounting Systems
Course Description
Students develop competence with the Accounting Cycle and utilize business forms to initiate and record common business transactions. Students use accounting software to enter, retrieve, and modify data, and prepare periodic financial statements.
Credits:
3Prerequisites
AC207Code & Name
AC330 - Intermediate Accounting I
Course Description
This course builds on financial accounting concepts and principles covered in the introduction to Financial Accounting with a study of the concepts, theories, and practices of using financial accounting information to make managerial and financial decisions. Following an in-depth review of the accounting environment and the nature of accounting information, there is a study of the time value of money concepts, assets and financial statements with an emphasis on the pronouncements of the Financial Accounting Standards Board.
Credits:
3Prerequisites
AC207Code & Name
AC331 - Intermediate Accounting II
Course Description
This course expands upon the financial accounting concepts and principles covered in Intermediate Accounting I by covering how enterprises account for investments, liabilities, and shareholder equity accounts. Additional topics cover earnings per share, accounting changes, and error correction.
Credits:
3Prerequisites
AC330Code & Name
AC332 - Income Tax Accounting
Course Description
An examination of federal tax legislation. Problem work applicable to individuals and sole proprietorships with an overview of partnerships, corporations, estates, trusts, and gift taxation.
Credits:
3Prerequisites
AC207Code & Name
AC335 - Governmental and Not-for-Profit Accounting
Course Description
An exploration of the characteristics and types of governmental and not-for-profit organizations, their accounting systems and financial reporting requirements, and the sources of accounting principles for these organizations. Particular emphasis is given to fund accounting and Comprehensive Annual Financial Reports (CAFR). (This course is taught every other year in the spring semester, alternate years to Accounting 436)
Credits:
3Prerequisites
AC330Code & Name
AC337 - Cost Accounting
Course Description
An intensive cost accounting course designed to blend theory with practical application for the accounting of manufacturing firms.
Credits:
3Code & Name
AC436 - Auditing
Course Description
Basic principles of auditing with an emphasis on analyzing and verifying records and reports. Auditing standards, procedures, rules of professional conduct, and report writing will be studied.
Credits:
3Prerequisites
AC330Code & Name
AC475 - Diamond Resort Accounting Internship
Course Description
The student will be placed at either a Diamond Resort property or headquarters to gain work-related experience. The student will have a faculty sponsor as well as a supervisor at Diamond Resorts that will supervise the student’s daily activities. It is expected that the student completes a minimum of 625 hours for 15 semester hours of credit although a maximum of 6 hours can count toward the accounting concentration from an internship. This is a semester-long (16 weeks) internship that may be taken over the fall, spring, or summer semesters. Successful completion of this internship will result in a job offer from Diamond Resorts.
Credits:
15Code & Name
AC490 - Accounting Internship
Course Description
The student is placed in a private or public enterprise to gain work-related experience. The student will have a faculty sponsor as well as a supervisor at the enterprise to direct and supervise the student's activities. A student is expected to complete 125 hours or 250 hours for 3 semester hours or 6 semester hours of credit, respectively. A student may take up to 6 semester hours of an internship (in the same field or different field). Note: A student may not take more than 6 semester credit hours of internships.
Credits:
3 or 6Code & Name
AC600 - Managerial Accounting
Course Description
This course explores the role of cost management in attaining and maintaining strategic competitiveness. Cost management is studied as a value-added activity that supports the organizations strategy. Students prepare and demonstrate an understanding of cost projection, cost analysis, and cost determination reports provided to operating managers.
Credits:
3