Total Hours Needed to Graduate:
120 Hours

Accounting Major

48 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

ACC 3010
Intermediate Accounting II
3

Continues the in-depth study of the theory and conceptual issues begun in Intermediate Accounting I. Emphasis is placed on reporting and disclosure requirements for multi-step income statement. Other topics include reinforcement of the accounting cycle and the interrelatedness of the financial statements and how various accounts affect them.

Prerequisite(s):
ACC 2010

ACC 3410
Business Entities Taxation
3

Provides in-depth coverage of fundamentals of federal taxation related to business entities, including C and S corporations and partnerships. Emphasis is placed on the application of tax laws to the preparation of federal tax and informational return for these entities.

Prerequisite(s):
ACC 1010

ACC 3610
Cost Accounting II
3

Continues Cost Accounting I, covering Strategic cost management, Activity base costing, the Balance Scorecard, Pricing and Profitability analysis and Capital Investment decision making.

Prerequisite(s):
ACC 2610

ACC 4110
Auditing, Systems, and Controls I
3

Introduces students to the discipline of auditing, accounting systems, and internal controls in public and private sectors, as well as the auditing profession and the audit process. Topics covered will include audit reports, professional ethics, legal liability, responsibilities, audit evidence, and planning. Internal controls and risks are also introduced.

Prerequisite(s):
ACC 3010

ACC 4120
Auditing, Systems, and Controls II
3

Applies the audit process to various transaction cycles. This course introduces the systems of controls and related analytic flow charting for each of the transaction cycles, as well as the test of controls and the substantive tests for each cycle. This course is a continuation of Auditing, Systems, and Controls I.

Prerequisite(s):
ACC 4110

ACC 4310
Governmental Accounting
3

Addresses the fundamental principles of accounting for governmental units, colleges, hospitals, voluntary health and welfare organizations, and other non-profit organizations. Students will compare and contrast non-profit accounting processes with those of for-profit enterprises by evaluating the differing regulations for recording transactions, financial reporting, and revenue recognition as well as funding options and budgeting.

Prerequisite(s):
ACC 3010

ACC 4410
Advanced Accounting
3

Provides students with the knowledge and skills necessary to perform accounting functions related to the acquisition of a business, consolidated financial statements, and disclosure requirements for industry segments.

Prerequisite(s):
ACC 3010

ACC 4710
Forensic Accounting
3

Examines financial fraud and the methods of fraud detection, investigation, and prevention. Areas of financial risk, internal control policies and procedures, and the role of forensic accounting in public and private organizations are identified and explored.

Prerequisite(s):
ACC 3010

WRK 4950
Accounting Work Experience
3

Requires students to perform a minimum of 120 hours of paid/unpaid, hands-on and supervised work experience in the accounting field. Students may secure work experiences with a CPA firm, within the accounting department of various local businesses (private or public sector), or with accounting services or tax preparation organizations as well as with other approved sites.

Prerequisite(s):
ACC 3010

WRKBS 2010
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

42 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

BUS 2110
Business Analytics
3

Introduces the data analysis process and the role of business decision making. Explores qualitative and quantitative data, data vs. information, data research, relevance, validity, business intelligence tools, ethical and legal implications of data analysis, data integrity, primary and secondary data, MAIP (Measurement Analysis, Interpretation Presentation) and ethical and legal implications of data analysis.

Prerequisite(s):
ENG 1010, MGT 1010, MTH 1050 OR ENG 1010, MGT 1010, MTH 1110

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.

ELECTIVE
Business Electives
3

FIN 1010
Personal Finance
3

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

FIN 3010
Principles of Finance
3

Covers working capital management, capital budgeting issues, a study of the time value of money, financial statement analyses, valuation of financial instruments, term structure of interest rates, and analyses of short- and long-term capital markets.

Prerequisite(s):
ACC 1020, MTH 1050 OR ACC 1020, MTH 1110

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.

MGT 3010
Principles of Management
3

Provides an understanding of leadership styles, the managerial process, organizational resources and how to use them, various motivation/behavior theories, conflict management, and implementing and supporting changes. Students will compare different leadership styles and apply them in case scenarios, role plays and other group/team activities involving topics such as: change, employee behavior, conflict, ethics, decision making and managing resources.

Prerequisite(s):
ENG 1010, MGT 1010

MGT 3210
Management Information Systems
3

Explores the role of information systems in organizations. This course covers the major types of information systems and the impact that these systems have on organizations, including how information systems improve decision making and support the business strategy. Information system development and planning are covered, as well as information security and the challenges of future technology changes.

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.

MTH 2750
Statistical Methods
3

Focuses on data interpretation and practical application of introductory level statistics. Emphasizes a conceptual understanding of the use of statistics in various fields, including the ability to interpret results. Topics include development and analysis of descriptive statistics, inferential statistics (bivariate), and regression analysis. Students determine appropriate statistical methods, calculate basic statistical values, and analyze/interpret data sets including statistical software study results. The combination of MTH 1050 Quantitative Reasoning I or MTH 1110 College Algebra I with MTH 2750 Statistical Methods satisfies the Statistics Pathway.

Prerequisite(s):
MTH 1050 OR MTH 1110

General Education Requirements

30 Hours
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ENG 1010
College Composition I
3

Emphasizes academic writing by reading and thinking critically to strengthen essential communication skills through the use of the writing process. Various assignments focus on summary and response, analysis, and informative writing. Research practices and research writing in APA style are essential to the course.

ENG 1020
College Composition II
3

Continues developing students' critical thinking and writing skills through reading and argumentative writing. Emphasizes academic writing to articulate the relationships among language, knowledge, and power. Various assignments focus on position, argument analysis, and argumentative proposal. Research practices and research writing in APA style are essential to the course.

Prerequisite(s):
ENG 1010

HUM 4010
Philosophy of Ethics
3

Identifies and analyzes ethical situations in modern society. Examines the philosophical foundations for personal and professional ethics.

Prerequisite(s):
ENG 1020

SCI
Scientific Inquiry Elective
3

SOC 3210
Cultural Diversity
3

Examines the social construction of groups based on race, ethnicity and national origin, religion, gender, age, sexual orientation, and able-bodiedness. Sociological (as well as psychological, historical, economic, and anthropological) perspectives are applied to concepts such as prejudice, stereotyping, discrimination, racial and ethnic identity, racial formation, power and privilege, assimilation and pluralism, and tolerance. Emphasis is on increasing knowledge, personal awareness, and sensitivity.

SPK 2010
Oral Communication
3

Develops confidence and skill in many facets of oral communication. Students explore diverse topics and formats, using organization, research, and technology to deliver effective oral presentation.

Choose One MTH Group: A or B

COURSE NUMBER
COURSE TITLE
CREDIT HOURS
Featured Alumni

It’s a really tight knit group of faculty members that actually work in the field and can help you grow as a student and in your business… Baker is pretty career focused on a lot of things where they kind of set you on a path and help you along to get to your career goal.

- Kevin Stankovich, Business Owner B.S. Interior Design, A.S. Architectural Construction
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