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4+1 BBA/MBA

Accounting

This degree is not on campus On-Campus
This degree is online Online
  • Academics
  • Undergraduate Studies
  • College of Business
  • Business / Management
  • Accounting
  • Curriculum
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Total Hours Needed to Graduate:
147 Hours

Accounting Major

36 Hours
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ACC 2010
Intermediate Accounting I
3

Begins an in-depth study of the conceptual framework, and the classification, valuation and presentation of financial statement components, and the determination of net income (loss). Topics include a thorough study of the income statement and revenue recognition, earnings per share, the presentation of current assets, fixed assets, and accounting for impairments. Data analytics will also be included.

Prerequisite(s):
ACC 1020

Corequisite(s):
None

ACC 2210
Taxation I
3

Provides in-depth coverage of the fundamentals of federal taxation of individuals and property transactions. Topics include the federal tax system and compliance, professional ethics for tax practitioners, research and practical application of tax law, and tax planning.

Prerequisite(s):
ACC 1020

Corequisite(s):
None

ACC 2610A
Managerial Accounting
3

Covers managerial accounting topics with an emphasis on the use of accounting data by managers. Topics include application of managerial cost measurement and allocation concepts, using cost accounting concepts to provide information for decision-making, examining the behavior of income statement elements in relation to changes in outputs or costs (cost-volume-profit analysis), capital investment analysis, performance evaluation, governance, and organizational ethics.

Prerequisite(s):
ACC 1020

Corequisite(s):
None

ACC 3010
Intermediate Accounting II
3

Continues the in-depth study of the conceptual framework, and the classification, valuation and presentation of financial statement components, and the determination of net income (loss). Topics include a thorough study of the statement of cash flows, the presentation of current liabilities, bonds payable, equity components, treasury stock, leases, postretirement benefits, and tax allocation. Error correction and the treatment of prospective and retrospective changes is also covered. Data analytics will also be included.

Prerequisite(s):
ACC 2010

Corequisite(s):
None

ACC 3510
Governmental and Not-for-Profit Accounting
3

Provides a detailed examination of fund accounting and the financial reporting for state and local government units, hospitals, colleges and universities, and other not-for-profit organizations. Topics include governmental accounting and auditing standards, financial reporting practices, budgeting approaches, professional responsibilities and ethical considerations related to audit and assurance engagements for governmental entities, tax-related reporting requirements for tax-exempt entities, and how to interpret complex financial statements issued by Federal, state, and local governments.

Prerequisite(s):
ACC 3010

Corequisite(s):
None

ACC 3610A
Cost Accounting
3

Provides a detailed examination of cost accounting and the procedures and concepts used in the internal decision-making processes. Topics include process costing, job costing, standard costing, budgeting, differential cost analysis, variable costing, variance analysis, activity-based costing, and capital budgeting.

Prerequisite(s):
ACC 2610A

Corequisite(s):
None

ACC 3620
Auditing and Assurance I
3

Provides a detailed study of the planning, conduct, and documentation of non-audit attestation engagements. Topics include the AICPA code of professional conduct and ethical considerations, standards applicable to non-audit attestation engagements, and reporting.

Prerequisite(s):
ACC 3010

Corequisite(s):
None

ACC 4210
Taxation II
3

Provides in-depth coverage of the fundamentals of federal taxation of business entities, estates, and trusts. Topics include the federal tax system and compliance, professional ethics for tax practitioners, research and practical application of tax law, and tax planning. †

Prerequisite(s):
ACC 2210, ACC 3010

Corequisite(s):
None

ACC 4620
Auditing and Assurance II
3

Provides a detailed study of the planning, conduct, and documentation of audit engagements. Topics include the AICPA code of professional conduct and ethical considerations, auditing standards, internal controls, evidence gathering, analysis, documentation, and reporting.

Prerequisite(s):
ACC 3620

Corequisite(s):
None

ACC 4820
Accounting Information Systems
3

Provides a detailed study of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. Topics include the software development life cycle, contemporary technology and applications, control concepts and procedures, auditing of information systems, internets, intranets, electronic commerce, security, and the role of information systems in a business enterprise.

Prerequisite(s):
ACC 3010, ACC 3620, HUM 3910

Corequisite(s):
None

ACC 4910
Advanced Accounting
3

Provides in-depth coverage of advanced accounting concepts and techniques. Topics include accounting for business combinations, consolidations, foreign currency translation, derivatives and hedging, and partnerships.

Prerequisite(s):
ACC 3010

Corequisite(s):
None

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 3620

Corequisite(s):
None

Business Requirements

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

Provides an introduction to accounting concepts for decision-making. Emphasis is placed on the needs of external users. Topics include an introduction to the conceptual framework and financial reporting, the accounting cycle, analyzing and recording economic events, presentation of financial statement components, and basic financial statement analysis.

Prerequisite(s):
None

Corequisite(s):
MTH 1010 or MTH 1110

ACC 1020
Principles of Accounting II
3

Continues the introduction to accounting concepts for decision-making. Emphasis is placed on the needs of internal users. Topics include managerial cost measurement and allocation, cost accumulation systems, cost-volume-profit analysis, marginal analysis, product and service pricing strategies, budgeting and variance analysis.

Prerequisite(s):
ACC 1010

Corequisite(s):
None

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 1110 or ENG 1010, MGT 1010, MTH 1050

Corequisite(s):
None

BUS 6150
Human Behavior Management of Organizations
3

Provides students with an understanding of individuals, groups, and organizations as a whole. This course considers such topics as alignment of people within an organization, as well as techniques for these individuals to manage and lead more effectively. This course will also discuss how technology, the Internet, globalism, and virtual teaming are impacting the work environment today.

Prerequisite(s):
BUS 6780

Corequisite(s):
None

BUS 6400
The Financial Environment
3

Provides a general understanding of corporate financial management and financial accounting, including the introduction of key concepts in the field of finance and the environment in which they are applied. Students learn how to gauge the financial health of their company and to measure and understand financial return in relation to risk. Capital budgeting and management of working capital are also discussed. The course emphasis is on the familiarization of the student with the financial impact of decision making in the corporate environment.

Prerequisite(s):
BUS 6780

Corequisite(s):
None

BUS 6500
The Economic Environment
3

Provides students with an integrated understanding of the concepts of economics. The emphasis is on the application of economics and uses actual economic events to encourage the study of the principles of economics and to show how these concepts can help students understand the complex and dynamic American economy.

Prerequisite(s):
BUS 6780

Corequisite(s):
None

BUS 6780
Research and Statistics for Managers
3

Emphasizes the use of data collection and analysis in business environments to facilitate decision making. Research designs will be addressed so that students can ask and answer specific questions. Students will learn to properly use basic descriptive and inferential statistics. This course will offer an applications-oriented perspective to conducting and critically evaluating primary research.

Prerequisite(s):
None

Corequisite(s):
None

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.

Prerequisite(s):
None

Corequisite(s):
None

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.

Prerequisite(s):
None

Corequisite(s):
None

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 1010

Corequisite(s):
None

HRM 4010
Human Resources and Employment Law
3

Provides an introduction to employment law and labor law for a non-legal professional in human resource management and/or labor relations.

Prerequisite(s):
LAW 2110

Corequisite(s):
None

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.

Prerequisite(s):
COM 1020

Corequisite(s):
None

MGT 1010
Introduction to Business
3

Examines the dynamic role of business in the modern economy and the influences of the external and internal environments in which businesses operate. Provides an overview of each of the core functional areas of business and analyzes how the interrelationships among them are critical to meet the strategic and operational goals of an organization.

Prerequisite(s):
None

Corequisite(s):
None

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 1020, MGT 1010

Corequisite(s):
None

MGT 4220
Operations Management
3

Provides an overview of the functional activities necessary for the creation/delivery of goods and services and the operational decisions associated. Topics covered include: safety; productivity; project management; quality standards and management; layout strategies; organizational structures; enterprise resource planning (ERP); supply chain and just in time (JIT); capacity planning; and lean manufacturing principles.

Prerequisite(s):
MGT 2020, MTH 1010

Corequisite(s):
None

MKT 1110
Principles of Marketing
3

Examines the essentials of an introductory course that 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 decision-making tools at the disposal of the marketing manager. This course is recommended as a first course for marketing majors.

Prerequisite(s):
None

Corequisite(s):
None

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. MTH 2750 - Statistical Methods satisfies the MTA Statistics Pathway

Prerequisite(s):
MTH 1010 or MTH 1110

Corequisite(s):
None

General Education Requirements

30 Hours
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ELECTIVE
Science Elective
3

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.

Prerequisite(s):
None

Corequisite(s):
None

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

Corequisite(s):
None

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

Corequisite(s):
None

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.

Prerequisite(s):
None

Corequisite(s):
None

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.

Prerequisite(s):
None

Corequisite(s):
None

Choose One MTH Group: A or B

COURSE NUMBER
COURSE TITLE
CREDIT HOURS

MTH Group A

COURSE NUMBER
COURSE TITLE
CREDIT HOURS
MTH 1050
Quantitative Reasoning I
3

Solves contemporary, real-world problems by mathematical reasoning utilizing concepts from algebra, finance, and statistics. Key topics include personal finance, mathematical models, functions and relations, dimensional analysis, statistical reasoning, and Euclidean geometry. This class focuses on quantitative literacy and the application of the above concepts in a variety of professional disciplines.

Prerequisite(s):
None

Corequisite(s):
None

MTH 1060
Quantitative Reasoning II
3

Solves contemporary, real-world problems by mathematical reasoning utilizing concepts from algebra, probability, and statistics. Key topics include equations, inequalities, graphs and functions; exponential, logarithmic, and quadratic models; counting methods, probability theory, normal distribution, correlation, regression, voting methods, and graph theory. This class focuses on quantitative literacy and the application of the above concepts in a variety of professional disciplines. MTH 1060 - Quantitative Reasoning II satisfies the MTA Quantitative Reasoning Pathway.

Prerequisite(s):
MTH 1050

Corequisite(s):
None

MTH Group B

COURSE NUMBER
COURSE TITLE
CREDIT HOURS
MTH 1110
College Algebra I
3

Introduces elements of algebra including graphing, variable expressions, linear equations, polynomial operations and factoring, systems of equations, quadratic equations, rational equations, and functions.

Prerequisite(s):
None

Corequisite(s):
None

MTH 1120
College Algebra II
3

Examines more advanced elements of algebra emphasizing the use of algebra and functions in problem solving and modeling. Key topics include functions, inverse functions, complex numbers, rational functions, logarithms, exponential functions, conic sections, sequences and series. Graphing is by recognition and transformation rather than by plotting points. MTH 1120 - College Algebra II satisfies the MTA College Algebra Pathway.

Prerequisite(s):
MTH 1110

Corequisite(s):
None

Select One Course from the Following:

COURSE NUMBER
COURSE TITLE
CREDIT HOURS
PSY 1010
Human Relations
3

Provides a psychological foundation for understanding human relations with applications to both personal and professional settings. Focus is on examining the basic dynamics of human relations, how social influences shape thought and behavior, effective strategies to improve human relations, and the importance of multicultural competency within human relations.

Prerequisite(s):
None

Corequisite(s):
None

PSY 1110
General Psychology
3

Provides a foundation of knowledge in psychology examining key topics related to understanding human thoughts and behavior. Topics include an exploration of factors that influence thoughts and behavior, psychology as a science, sensation/perception, motivation, emotion, memory, cognition, personality, as well as key figures, research, and theories within psychology. Applying concepts to real-life settings is a focus throughout the course.

Prerequisite(s):
None

Corequisite(s):
None

Select One Course from the Following:

COURSE NUMBER
COURSE TITLE
CREDIT HOURS
ELECTIVE
Communication
3

ELECTIVE
Global/Cultural Perspectives
3

ELECTIVE
Mathematical Reasoning
3

ELECTIVE
Personal/Social Environments
3

ELECTIVE
Scientific Inquiry Elective
3

Course Requirements for MBA Degree

27 Hours
Assuming a student will choose the MBA Accounting Major upon completing a BBA Accounting degree, he/she will need to complete the following courses to receive an MBA degree. Students will have the option of choosing another major upon admission into the MBA Program. If so, the academic plan will change accordingly.
COURSE NUMBER
COURSE TITLE
CREDIT HOURS
BUS 5720
Human Resource Management
3

Evaluates a variety of human resource issues facing corporations and businesses today. These include employee development, performance appraisal systems, job design, hiring and dismissal processes, career management strategies, legal issues, morale monitoring, domestic and global labor market problems, as well as how cultural and economic factors influence the effectiveness of human resource management.

Prerequisite(s):
BUS 6780 or NUR 5110, NUR 5210, NUR 5310, NUR 5410, NUR 5510

Corequisite(s):
None

BUS 6300
Accounting for the Contemporary Manager
3

Focuses on the use of financial and managerial accounting information for decision-making purposes. Topics include accounting concepts, accounting systems, preparing financial statements, product costing and overhead allocation, variance analysis, budgeting, and responsibility accounting. How these topics should be applied in information based decision making is emphasized. Case analysis is used to enhance student learning of key accounting concepts.

Prerequisite(s):
BUS 6780

Corequisite(s):
None

BUS 6310
Taxation
3

Focuses on special studies related to tax problems of individuals, partnerships, fiduciaries, and corporations. Emphasis is on federal taxation of corporations, trusts, and estates. Specific use of the Tax Code and the Internal Revenue Service Regulations will be an integral part of this course.

Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course)

Corequisite(s):
None

BUS 6340
Non-Profit Accounting
3

Focuses on comprehensive study of the recording of transactions by government units and the preparation of financial statements by fund entities. City government is the basic unit of study; however, school districts, universities, and hospitals are covered to illustrate the similarity in accounting for all not-for-profit entities.

Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course)

Corequisite(s):
None

BUS 6350
Global Accounting
3

Explores the impact of the cultural, social, legal, political, and economic conditions that shape the national accounting standard-setting process of different countries. It focuses on accounting practices of vital countries with diverse cultures and legal environments.

Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course)

Corequisite(s):
None

BUS 6420
Financial Accounting
3

Emphasis is on understanding and preparing financial accounting statements on past performance and projected future performance of organizations. Students will also learn to evaluate and efficiently use financial accounting statements to identify business problems and profit from business strengths. Topics include FASB's conceptual framework, GAAP, measuring income, recording transactions, accounting for sales, inventories and cost of goods sold, long-lived assets and depreciation, liabilities and interest, valuation and accounting for bonds and leases, stockholder's equity, statement of cash flows, accounting differences, and the International Accounting Standards.

Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course)

Corequisite(s):
None

BUS 6600
The Marketing Environment
3

Concentrates on the marketing concept and its impact on the strategic decision-making process of the firm. This course emphasizes planning and managing marketing activities of multi-product firms and provides an understanding of the fundamental issues which influence marketing decisions. The specifics of implementing a marketing plan are discussed. In addition, the effects of a diverse global marketplace and sources of marketing research are discussed.

Prerequisite(s):
BUS 6780

Corequisite(s):
None

BUS 6900
Strategy in a Global Environment
3

Provides the capstone course for the MBA program. It builds upon and integrates the theories, skills, and knowledge from previous courses. Students have the opportunity to make strategic decisions that affect performance and long-term viability of business enterprises. Students will analyze the business strategies of current public corporations. Students will also complete a decision-making business simulation.

Prerequisite(s):
All MBA business requirements and maj or requirement courses.

Corequisite(s):
None

MIS 5110
Management Information Systems
3

Provides an overview for students of Information System, and prepares them to be successful in their professional roles as well as for future academic studies in the field. An emphasis is placed on how management can use information and information technology to gain competitive advantage, increase productivity, and make better and timelier decisions particularly when formulating business strategy and policy.

Prerequisite(s):
None

Corequisite(s):
None

Why Baker College?

I chose Baker for the curriculum. They look at what you’re going to need, and a lot of MBAs are general. The curriculum at Baker, I felt that a lot of the things that I was doing in school I could directly translate into what I was doing in the hospital.

—Brad Lukas, Baker College Alum
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