Accounting

Get your BBA - Accounting degree at CW and launch your career!

Bachelor of Business Administration (BBA)
Accounting - HEGIS Code 0502

The accounting curriculum places a strong emphasis on accounting concepts, ethics and practical business knowledge. The Bachelor of Business Administration degree in Accounting (BBA) provides students with a solid business foundation through an advanced curriculum in accounting and complementary courses in finance, technology, marketing and business law. In addition, critical business skills such as strategic planning, team building, problem solving and decision making are developed. Experiencing this career-specific curriculum helps students prepare for a wide variety of accounting and financial related career tracks in business, government and nonprofit organizations.

 

    Graduates of the Bachelor's in Accounting program should be able to:
  • Analyze implicit & explicit ethical issues related to the practice of accounting and the impact on stakeholders.
  • Use Financial information to prepare & analyze financial statements in accordance with Generally Accepted Accounting Principles (GAAP).
  • Appropriately apply advanced cost concepts to make and defend managerial decisions using internal and external information.
  • Effectively utilize accounting and business software applications and strategically develop an accounting information system.
  • Evaluate and apply Federal tax concepts to prepare corporate and partnership tax returns.
  • Synthesize learned accounting concepts to excel in a variety of professional settings.


Course No.   Semester
Credits

Students taking Financial Accounting I will be involved in accounting theory and its applications. In addition, there will be an in-depth study of the nature of assets and liabilities such as cash, accounts receivable, accounts payable, short-term investments, inventories, plant and equipment, intangibles and the preparation of financial statements. During the semester, emphasis will be placed on journal entries, posting, preparation of month-end financial statements as well as closing and adjusting entries.

Number: ACC107
Credits:
3.00
Type: Accounting

Students continuing onto Financial Accounting II will be focusing more on the topics in corporate accounting such as contributed capital, stock rights, convertible securities, retained earnings, and earnings per share. The course will also focus on procedures for a merchandising business, including accounts and notes receivable and interest, accounts and notes payable and interest, types of inventory systems, and inventory valuation, accounting for long-term assets and related depreciation methods. In addition, the course covers bond discounts and premiums, statements of cash flow, analyses of financial statements including comparative analysis and liquidity, profitability, and leverage measurement.

Prerequisite: ACC107 or permission to waive

Number: ACC108
Credits: 3.00
Type: Accounting

This course introduces Excel spreadsheet concepts using software in the Windows environment. Topics to be covered include: creating the Excel worksheet, formulas, functions, enhancing spreadsheets with graphs and charts, analyzing spreadsheet data (what–if analysis) and working with large worksheets.

Number: ACC127
Credits: 3.00
Type: Accounting

This course will enable students to apply their knowledge of accounting utilizing computer software. Students will use Sage50, QuickBooks and other software to perform general ledger, accounts receivable, accounts payable, inventory, job costs and payroll functions. In addition, students will complete an accounting practice set using the computer software for the purpose of an “on the job” simulation.

Prerequisite: ACC108 or permission to waive

Number: ACC131
Credits: 3.00
Type: Accounting

This course briefly reviews the history of taxation, tax legislation and research and covers the Internal Revenue Code and Regulations. Methods and forms required to complete tax returns are carefully examined and completed.

Prerequisite: ACC107 or permission of Chair

Number: ACC206
Credits: 3.00
Type: Accounting

This course presents an introduction to the basic concepts and principles of financial accounting and an in-depth analysis of the basic elements in accounting. Included are cash and investments, receivables, inventory and related financial statements, general valuation procedures, inventory estimating procedures and an overview of the accounting processes through problem solving.

Prerequisite: ACC108 or permission of Chair

Number: ACC211
Credits: 3.00
Type: Accounting

This course will be taught with a hands-on approach. Students will learn to apply the concepts learned in Financial Accounting I through exercises based on typical applications and forms used in business and industry. Students will acquire, through simulated practice sets, the skills that will be needed in a real world work environment. Topics emphasized will be payroll applications, inventory, depreciation valuations, adjusting and closing entries.

Prerequisite: ACC107 or permission of Chair

Number: ACC220
Credits: 3.00
Type: Accounting

This course is a study of the principles of cost accounting by elements: material, labor and overhead. Applications to modern manufacturing plants and other types of business enterprises are presented.

Prerequisite: ACC108 or permission of Chair

Number: ACC221
Credits: 3.00
Type: Accounting

This course is an advanced course which presents a detailed analysis with respect to fixed assets, liabilities and retained earnings. Also covered are retirement of fixed assets and related depreciation, valuation of capital stock, and accounting for bonds and investments. This course integrates and provides an emphasis on current financial topics and their application.

Prerequisite: ACC211 or permission of Chair

Number: ACC311
Credits: 3.00
Type: Accounting

This course advances the student’s ability to effectively analyze a set of financial statements. The student will learn how to integrate key elements, such as economic characteristics and current conditions of a firm’s businesses, in order to evaluate the profitability and risk of a company.

Prerequisite: ACC211 or permission of Chair

Number: ACC330
Credits: 3.00
Type: Accounting

Federal income taxation principles and concepts pertaining to partnerships, corporations, trusts and estates are introduced, examined and applied. Also discussed are transactions related to distributions, dividends, redemptions, liquidations, and reorganizations. Internal Revenue Code, rulings, regulations and research techniques are reviewed and applied. Advanced applications pertaining to individuals regarding tax planning and preparation are also examined. Students will complete simulated case projects.

Prerequisite: ACC206 or permission of Chair

Number: ACC335
Credits: 3.00
Type: Accounting

This course will help students gain a grasp of cost accounting systems that enable management to plan and track production costs in the manufacturing process. Included in the review of costs will be materials, labor and factory overhead. Cost accounting systems will include process costing, standard costing and cost analysis.

Prerequisite: ACC221

Number: ACC345
Credits: 3.00
Type: Accounting

The course provides a comprehensive presentation of the fundamentals of data organization, classification, control, and reporting. Various accounting systems will be analyzed with an emphasis on database management and systems analysis, creation, and control.

Prerequisite: ACC108

Number: ACC347
Credits: 3.00
Type: Accounting

This course examines the background and nature of the “new” era of corporate and professional accountability and governance. Readings and cases examine the behavior and interaction of directors, executives and accountants. Important legislation which has impacted the practice of accounting and the current business environment will be discussed and critiqued in order to expose students to moral and ethical decision making. The “new” code of conduct (as provided by the PCAOB, SEC, AICPA, SOX and ethical decision models) should have appropriate values and ethical reasoning integrated throughout the course material.

Prerequisites: ACC211 and Junior Status

Number: ACC350
Credits: 3.00
Type: Accounting

Standards, procedures and techniques used by certified public accountants in the examination of financial statements will be introduced, reviewed and applied. The nature and use of internal control procedures and methods of gathering audit evidence will be emphasized. The auditor’s report will be reviewed and discussed with a focus on form and content. Ethical and legal considerations will also be emphasized. Students will complete a comprehensive case study.

Prerequisite: ACC108 or permission of Chair

Number: ACC415
Credits: 3.00
Type: Accounting

THIS COURSE IS FOR DAY DIVISION STUDENTS ONLY

The Internship is a capstone course involving the culmination project in the Accounting BBA program. It will provide students an opportunity to demonstrate they have achieved the goals for learning established within the program. The Internship course integrates coursework, knowledge, skills, and practical learning to enable the student to demonstrate a broad mastery of learning across the curriculum for future employability and further career advancement.

Prerequisite: The Internship course must be taken in the final two semesters of a student’s degree program.

Number: ACC470
Credits: 3.00
Type: Accounting

     
  *Evening Division students taking their BBA internship will take this over two terms. This course is broken into two courses as listed below:  

THIS COURSE IS FOR EVENING DIVISION STUDENTS ONLY

This course is a non-credit workshop which occurs in the term prior to the BBA Accounting Internship assignment. The purpose of this workshop is to complete the internship site selection process, which may entail a formal interview with the prospective site supervisor. Students must complete this workshop in order to enroll in the ACC470B – BBA Accounting Internship.

Prerequisite: The Workshop course must be taken in the final five terms of a student’s degree program and must be completed prior to a student’s enrollment in ACC470B.

Number: BUS470A
Credits: 0.00
Type: Business Administration

THIS COURSE IS FOR EVENING DIVISION STUDENTS ONLY

This course is a continuation of ACC470A. The Internship is the capstone course for the BBA in Accounting. Students will be placed in a workplace setting where they will have the opportunity to apply their skills and knowledge to typical tasks they may encounter in actual employment. They will be expected to report to their worksites as if they were employees and will be subject to supervision, coaching, performance feedback, and responsibility for assignments appropriate to their preparation and employee level. Work schedules will be combined with class meetings. These meetings will be jointly conducted by professors from Career Development Services and the General Education department. The purpose of these classes is to reflect upon Internship experiences and assignments, review and discuss journal entries, organize thoughts, ideas and materials for the internship paper, receive and offer support to fellow internship students, gain greater self-awareness of one’s preparation and readiness for work using their skill set.

Prerequisites: ACC470A. The Internship course must be taken in the final four terms of a student’s degree program.

Number: BUS470B
Credits: 3.00
Type: Business Administration

This course surveys the general nature of marketing concepts, process, organization and buyer behavior. It also examines the basic decision areas of product, distribution, promotion, pricing and society’s interaction with the dynamics of marketing.

Number: BUS112
Credits: 3.00
Type: Business Administration

Courts, court procedures, torts and crimes introduce the basic study of law as a foundation for the more extensive study of contracts, their nature, requirements and regulations under the Uniform Commercial Code. Sales contracts are covered with thorough attention to transfer of title and risk of loss.

Number: BUS150
Credits: 3.00
Type: Business Administration

A thorough study of the most modern management methods. Analyzes the areas of organizing, planning, staffing, directing and controlling the organization. Examines the relationship of individuals in line and staff positions and the nature and interaction of the activities.

Number: BUS203
Credits: 3.00
Type: Business Administration

This course examines the fundamental financial problems of business. The student becomes acquainted with financial organization and operation. Current and long-term requirements for capital and analysis of capital structure including planning and control, budgeting and forecasting are examined.

Prerequisite: ACC107 or permission of Chair

Number: BUS314
Credits: 3.00
Type: Business Administration

This course will provide the framework for understanding concepts and theories related to management across a variety of business sectors including for-profit, not-for-profit, and government-operated organizations. Students will learn how institutions are organized and governed, the role of various employee classes, and the management systems designed for their efficient and effective operation.

Prerequisite: Junior level status or permission of Chair

Number: BUS325
Credits: 3.00
Type: Business Administration

  Total Major-Related Credits 63
Course No.   Semester
Credits

This course will introduce students to the value of change, personal growth, and transformation. Students will engage in activities designed to stimulate reflective thinking, create a positive personal outlook, and foster “behaviors of success.”

Number: GEN105
Credits: 3.00
Type: General Education

The objective of this course is to familiarize students with digital technologies as they are being used in the workplace today, and explore how emerging technologies are likely to continue to evolve. Students will be exposed to digital technology fundamentals to better position them to readily adopt common workplace technologies. Students will also learn about security concerns, ethical considerations, digital communications etiquette, and other important concepts related to the use of digital technologies.

Number: GEN115
Credits: 3.00
Type: General Education

In this course, students develop their reading comprehension and written communication skills. Different styles of writing are examined as students develop writing proficiency through practice in planning, outlining, drafting, revising and editing. In addition to regular class meeting times, Day Division students are required to participate in a ten-week Writing Lab component which counts as ten percent of the grade for English Composition. For the Day Division, the Writing Lab is graded as Pass or Fail.

Note: Writing Lab is not required in the Evening division or for fully online programs.

Prerequisite: Proficiency Examination and/or ACE108.

Number: GEN125
Credits: 3.00
Type: General Education

This course builds on skills developed in English Composition I by presenting additional writing styles and helping students further refine their writing skills. Research skills and MLA documentation are also introduced. In addition to regular class meeting times, Day Division students are required to participate in a ten-week Writing Lab component which counts as ten percent of the grade for English Composition. For the Day Division, the Writing Lab is graded as Pass or Fail.

Note: Writing Lab is not required in the Evening division or for fully online programs. Prerequisite: GEN125 or permission of Chair

Number: GEN127
Credits: 3.00
Type: General Education

Communication skills require good speech habits. Therefore, this course covers organization of thoughts, voice control, diction, and presentation of ideas to a variety of audiences. The art of listening is also studied. Emphasis will be placed on a series of oral presentations in order to acquire and reinforce these skills.

Number: GEN129
Credits: 3.00
Type: General Education

This course offers an introduction to basic statistical theory and application. Topics to be discussed in detail include: sampling procedures, finding mean, median, and mode; finding the variance and standard deviation; graphing histograms and bell curves. This course also illustrates how statistics are used in the business world as well as in the media and the benefits and drawbacks of statistical information.

Prerequisite: Proficiency exam and/or ACE106 or permission of Chair.

Number: GEN157
Credits: 3.00
Type: General Education

This course covers the basic principles of macroeconomics: money, spending, output and income. Examined are the circular flow of income and spending, money and the banking systems, including the Gross National Product and various price indexes. The problems of unemployment, inflation, and the national debt are examined.

Number: GEN183
Credits: 3.00
Type: General Education

This course is designed to provide a culminating experience in business communications and professional development. Covered in this course are advanced English usage essential to written business document creation and oral presentations. Using individual participation and demonstration methods, students will be trained in interviewing techniques and in developing professional demeanors vital to career success.

Prerequisite: GEN127 or permission of Chair.

Number: GEN224
Credits: 3.00
Type: General Education

This course will introduce the student to the moral principles and standards that guide behavior in today’s complex society and business. The definition and application of moral philosophies are used to explore ethical decision-making using a case study approach. Economic, legal, and social dimensions are explored along with interpersonal relationships and the development of morality within individual thinking.

Number: GEN250
Credits: 3.00
Type: General Education

This course builds upon the introductory GEN157 Statistics course and offers an introduction to additional statistical concepts and applications. Topics to be discussed in detail include: correlation and regression, sampling distributions and the central limit theorem, estimation using confidence intervals, and hypothesis testing. This course also illustrates how statistics are used in the business world as well as in the media, and the benefits and drawbacks of statistical information.

Prerequisite: GEN157

Number: GEN305
Credits: 3.00
Type: General Education

This course focuses on the adult years as a complex and extraordinarily variable process, rather than as an orderly sequence of predictable stages. Through experiential, interactive processes, this course will explore various theories and philosophies of adult physical, cognitive, and personality development. Attention will also be given to the larger social contexts and the adult’s experience as worker and learner.

Prerequisite: Sophomore Level Status or Permission of Chair.

Number: GEN330
Credits: 3.00
Type: General Education

This writing seminar is designed for bachelor degree students. Its focus will be on the importance of analysis and interpretation in the business and professional writing process. Students will learn how to write thoughtful, expressive, and well-developed documents for colleagues or management.

Prerequisite: Junior Level Status or Permission of Chair.

Number: GEN342
Credits: 3.00
Type: General Education

This course will emphasize the necessary written, oral, and visual communication needed for today’s global business environment. The course is designed to provide a basic understanding of the importance of professionalism in the workplace, especially in the competitive business environment. Both interpersonal skills as well as research skills will be developed throughout the course. Throughout the semester, students will learn how utilizing creative skills and being flexible will be valuable in many career scenarios.

Prerequisites: GEN342 or BUS324, and Junior Level Status, or Permission of Chair.

Number: GEN421
Credits: 3.00
Type: General Education

  Total General Education Credits 39
     
  Electives  
  Business Elective (1) 3
  General Education Electives (2) 6
  Open Electives (3) 9
  Total Elective Credits 18

120 CREDITS REQUIRED FOR GRADUATION