Accounting Studies, B.S.

The Bachelor of Science in Accounting Studies degree provides a broad-based business education with a focus on industry knowledge. Learners gain exposure to a wide range of content that includes managerial accounting, financial statements, auditing and fraud, tax returns etc. in addition to key organizational training such as management and leadership, economics, marketing, etc.

Outcomes
By the end of the program, students will be able to…

  1. Understand a financial statement and related footnotes by analyzing publicly traded companies, governmental agencies, and not-for-profit organizations
  2. Prepare financial statements from a trial balance. Financial statements include: a balance sheet, an income statement, a cash flow statement, and a statement of changes in stockholder equity.
  3. Prepare an individual federal tax return, including a Form 1040 and related schedules.
  4. Identify fraud from an auditor’s perspective using the fraud triangle and understanding the audit assertions. Students will select a known fraud case and analyze how the fraud was committed, how it could have been prevented, and the implications.

General Education Courses (33-34 credits)

Composition: 6 credits (2 courses)

Social Sciences: 9 credits (3 courses)

Arts/Humanities: 12 credits (4 courses)

Science/Math: 6-7 credits (2 courses)

Degree Completion Core Courses (21 credits)

BSMS 230Principles of Statistics

3

BSMS 301Team Dynamics

3

BSMS 305Organizational Communication

3

BSMS 323Development & Review of Financial Information

3

BSMS 338Negotiation & Conflict Resolution

3

BSMS 343Management Essentials

3

BSMS 480Leadership Seminar

3

Required Major Courses (48 credits)

No more than 15 credits allowed in transfer for major.
BSMS 120Principles of Microeconomics

3

BSMS 121Principles of Macroeconomics

3

BSMS 220Principles of Financial Accounting

3

BSMS 221Principles of Managerial Accounting

3

BSMS 315Business Law & Ethics

3

BSMS 348Human Resources Management

3

BSMS 358Marketing

3

BSAS 320Bookkeeping and Payroll

3

BSAS 330Principles of Accounting II

3

BSAS 340Intermediate Accounting

3

BSAS 447Auditing and Fraud

3

BSAS 365Governmental and Non-Profit Accounting

3

BSAS 460Accounting Information Systems

3

BSAS 345Federal Income Taxes

3

BSMS 490Strategy & Policy

3

BSMS 495Senior Seminar

3

Occupational Specialization/Electives (22-34 credits)

Transfer credit and/or general electives as approved by academic advisor.