Total Hours Needed to Graduate:
60 Hours

Accounting Major

21 Hours
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ACC 1310
Accounting Applications
3

Reviews the usage of Excel spreadsheets for accounting applications, worksheets, schedules, and organizing various documents used in preparing accounting financial information.

Corequisite(s):
ACC 1020

ACC 1510
Payroll Accounting
3

Studies all aspects of payroll operations, including personnel and payroll records, computations of wages and salaries, relevant laws and acts pertaining to payroll, preparation of payroll registers, recording of accounting entries, and preparation of payroll tax returns.

Prerequisite(s):
ACC 1310

ACC 2010
Intermediate Accounting I
3

Begins an in-depth study of the theory and conceptual issues relevant to presentation of financial information for use in external decision-making processes. Emphasis is placed on reporting and disclosure requirements for a complex, classified balance sheet. Other topics include a review of the accounting cycle, preparation of financial statements, the conceptual framework, GAAP, and account reconciliation.

Prerequisite(s):
ACC 1010, ACC 1020, ACC 1310

ACC 2310
Computerized Accounting
3

Emphasizes the usage of Quick-Books Accounting software, setting up the accounting records, recording transactions, and preparing the statements. This course will allow students to become certified in Quick-Books.

Prerequisite(s):
ACC 1310

ACC 2410
Individual Taxation
3

Provides in-depth coverage of the fundamentals of federal and state taxation related to individuals. Students will examine the federal tax system; research and apply tax law; and calculate gross income, deductions, and future tax liability. Tax planning for the individual will also be addressed.

Prerequisite(s):
ACC 1010

ACC 2610
Cost Accounting I
3

Introduces students to the concepts of managerial accounting, including financial statement analysis, job order costing, budgeting, cost-volume-profit analysis, and use of other managerial decision-making tools.

Prerequisite(s):
ACC 1310

WRKBS2010
Work Experience
3

Provides a 120-hour learning experience in an appropriate work environment structured to allow students to develop skills and gain training in their major field. Program completion based on Associate or Bachelor requirements may vary between programs. There may be certain course requirements that require completion prior to enrolling in the work experience course. *Note: Students in the BBA would take this as their first required work experience.

Prerequisite(s):
MGT 1010

Business Requirements

24 Hours
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ACC 1010
Principles of Accounting I
3

Introduces students to the concepts of financial accounting, including the completion of the accounting cycle, preparation of the financial statements, and detailed coverage of cash, receivables, inventory, fixed assets and liabilities.

Corequisite(s):
MTH 1050 OR MTH 1110

ACC 1020
Principles of Accounting II
3

Enables the students to prepare, evaluate, and use accounting data as an introduction to the accounting profession. The mechanics of financial accounting and the overall effect of accounting procedures on published financial statements are examined in detail. Alternative accounting procedures and their impacts on the financial statements are also examined. Coverage includes extensive examination of the accounting equation as well as the accounting process as it relates to receivables, inventory, fixes assets, and bonds payable.

Prerequisite(s):
ACC 1010

ECN 2010
Principles of Macroeconomics
3

Provides an introduction to aggregate economic issues to include inflation, unemployment, and Gross Domestic Product (GDP); economic theories; market system; and the role of government.

ECN 2110
Principles of Microeconomics
3

Examines the functions of individual business decision making, market structures, market failures, and the role of government within the economy.

FIN 1010
Personal Finance
3

Provides a balanced exposure to development and understanding the various aspects involved in managing one's personal finance.

LAW 2110
Business Law
3

Provides students with an introduction to the legal issues inherent in dynamic business environments. Topics covered include the legal system, including an examination of constitutional law; business torts; contracts; intellectual property; criminal law; and the ethical considerations for business decision making.

MGT 1010
Introduction to Business
3

Provides a basic understanding of many aspects of business through an overview of the changing business environment, the roles of small businesses, entrepreneurs, and the importance of customer relations, management, and marketing. Financial management, accounting and banking will also be discussed.

MKT 1110
Principles of Marketing
3

Examines the essentials of an introductory course than can be either a survey course or a prerequisite to more advanced marketing studies. Study includes product identification, positioning and pricing strategies, consumer need identification and making the connection between consumer needs and product advertising, basic distribution strategies, and some of the decision-making tools at the disposal of the marketing manager. This course is recommended as a first course for marketing majors.

Meet Michael Bohanon, CMA, Accounting Instructor at Baker College

All the courses that are in the program for accounting cover anything you'd want for both the CPA and the CMA exams. So the student gets a pretty intense accounting education.

- Michael Bohanon, CMA, Accounting Instructor at Baker College
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