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Bachelor of Science in Accounting
Degree Program


Below are the required courses to complete the Bachelors of Science in Accounting Degree. This is a sample degree plan for online students. At Post University Online you can choose any number of courses to complete on your own schedule, and at your own time.

General Education 60 crs
Common Core 12 crs
ENG110 College Writing


College Writing - 3 Credits

This course is designed to develop and refine the analytical/critical reading skills and the substantive writing skills of freshmen.  This intensive writing class will focus on writing essays of varying length and expose students to the various rhetorical modes of writing that will contribute to their success in university courses and their chosen careers.

3 crs
ENG120 College Writing II


College Writing II - 3 Credits

College Writing II looks to expand upon the writing skills attained in ENG110. As a student-centered course, students explore their own writing in peer, group, and self-review skill sessions. Students enhance self-editing skills and increase awareness of the revision skills needed in both college coursework and in careers. The course will further develop students' understanding of the writing process from pre-writing to final draft. This course encourages students to have their writing evaluated across the curriculum. The course culminates in a research essay and portfolio of original work.

Pre-requisite: ENG110.

    Prerequisite: ENG110
3 crs
COM107 Introduction to Communications


Introduction to Communication - 3 credits

This course presents the basics of human communication and provides an overview of the skills that are needed in the 21st century to become a competent communicator.   Students will recognize the important processes of communication such as speaking, listening, media literacy, computer- mediated communication, culture sensitivity, workplace communication, group dynamics, and critical thinking. Ultimately students will develop and illustrate their public speaking skills by presenting three speeches while also incorporating multimedia tools.

3 crs
CIS112 Introduction to Computing


Introduction to Computing - 3 Credits

This course strives to meet the high level of computer literacy required of all students earning a degree from the university. Special emphasis is placed on the ethical use of computer technology for information analysis and communications. Computer units introduce the Internet, Windows, word processing, spreadsheets, and presentation software. Students who feel they have attained computer literacy and earn 70 percent on an exemption exam may substitute any other 3-credit course for this core requirement. 

Students may prove competency by passing a waiver examination.  No credit is granted if the requirement is waived.

    Students may prove competency by passing a waiver examination. No credit is granted if the requirement is waived.
3 crs
Liberal Arts 21 crs
History Elective 3 crs
BUS340 Business Ethics


Business Ethics - 3 Credits

This course examines the ethical issues and dilemmas that challenge the business leader, the business organization, and the capitalist system. Emphasis is on the development of an ethical culture based in fairness, honesty and persistence. Cases, readings, and discussions serve to integrate ethical reflection with management decision making.

Prerequisite: MGT105.

3 crs
Social Science Elective 3 crs
Performance, Written, or Fine Arts Elective 3 crs
Elective 3 crs
Elective 3 crs
Elective 3 crs
Math 6 crs
MAT120 College Algebra


College Algebra - 3 Credits

This course provides a deeper understanding of the concepts of algebra including function applications, inequalities in two variables, matrix operations, linear programming, quadratic and polynomial applications, and solving rational and radical equations. Course requires subscription to a supplementary online program.

Prerequisite: Successful completion of two years of High School Algebra or the equivalent.

3 crs
MAT220 Statistics I


Statistics - 3 Credits

This course offers students an opportunity to experience statistics as it would occur in various settings. Topics are presented through real life case studies and include an overview of the fundamentals of statistics, collective and descriptive statistical techniques, data collection and sampling, the normal distribution and probability, hypothesis testing, population inferences, simple linear regression, and correlation. An understanding of basic algebra is required. Course requires subscription to a supplementary online program. Scientific or graphing calculator and access to a spreadsheet program is recommended.

3 crs
Science 3 crs
Open Electives 15 crs
Designated Writing Course 3 crs
BUS311 Managerial Communications


Managerial Communications - 3 Credits

This course provides instruction in organization and construction of the written, technological, and oral communication used in modern business. Effective communication at all levels is necessary for leaders in organizations. Well-developed communication skills will provide students with a framework for excellence across all business activities. Students will develop the skills necessary to communicate effectively in multiple modes both inside and outside of their organizations.

Prerequisite: ENG207.

3 crs
Major, Core and Concentrations 54 crs
Business Law I 3 crs
BUS204 Business Law I


Business Law I - 3 Credits

This course covers Constitutional Law and the rights and duties that apply to business entities as well as to individuals.

Also covered are Tort Law, body and property injury, as well as harm to reputation in the business context; Criminal Law, specifically those areas pertinent to business, such as bribery and embezzlement; Intellectual Property Law, including copyright, patent and trademark laws; Contract Law, which encompasses sales contracts and the application of the Uniform Commercial Code as well as common law contracts, such as employment contracts.

3 crs
Business Core 18 crs
ACC111 Financial Accounting


Financial Accounting - 3 Credits

This course is for the student to learn about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive and assess information for personal or organizational decisions; and understand business, governmental, and other organizational entities.

3 crs
BUS211 Malcolm Baldrige Quality Standards


Baldrige Principles and Introduction to Quality Systems - 3 Credits

This course provides undergraduate students with an introduction to the history of the quality movement in American industry in the 20th and 21st centuries and presents the core principles of the Baldrige Quality assessment process.  By direct exposure to these concepts and principles, students will be prepared to recognize and apply these concepts and principles as they enter into their upper division coursework in the Malcolm Baldrige School of Business.  Students will also be introduced to contemporary quality assurance systems, measurements and tools and learn to apply these in business situations.

3 crs
ECO201 Macroeconomics


Macroeconomics - 3 Credits

This course examines the fundamental analytical structure of a macro economy and familiarizes students with the problems of employment, inflation, interest rates, and business cycles. Topics include the determination of income and output, the role of fiscal and monetary policy, and the interaction of an economy with the rest of the world within a global framework.

3 crs
FIN201 Principles of Finance


Principles of Finance - 3 Credits

This course examines the role of finance in relation to other business operations and within the financial community. It covers the development and use of the basic tools and operational/quality measures for financialadministration, financial analysis, planning and control, investment decisions, and management of sources of funds.

Prerequisites: ACC111; MGT105.

3 crs
MGT105 Principles of Management


Principles of Management - 3 Credits

This course is an introduction to the principles of management examining their application in public and private, profit and non-profit organizations. Students will explore the areas of employee motivation, group behavior, leadership, strategic planning, organizational design, and career opportunities. Fundamental concepts of management, effective communication competency, ethical dilemmas faced by managers and corporate social responsibility will be explored.

3 crs
MKT101 Principles of Marketing


Principles of Marketing - 3 Credits

This course examines the basic marketing principles practiced by modern organizations including product development, distribution, promotion, and pricing. Students will explore topics including consumer engagement, strategic planning, best practices along with the importance of measurements, analysis and utilizing acquired data. It is the foundation course for upper-level marketing courses.

3 crs
Major Core 33 crs
ACC211 Managerial Accounting


Managerial Accounting - 3 Credits

This course provides a practical understanding of the use of accounting data driven processes by management in planning and controlling operations in all functions of the enterprise and in choosing among alternative courses of action.

Prerequisite: ACC111

    Prerequisite: ACC111
3 crs
ACC215 Spreadsheet & General Ledger Applications


Spreadsheet and General Ledger Applications – 3 credits

Students taking this course will use General Ledger and Spreadsheet software to accomplish standard, basic accounting and bookkeeping tasks. Typical general ledger software tasks will include: Entering transactions ingeneral and special journals, the preparation of trial balances, adjusting and closing entries, and Financial Statements. Supporting schedules for general ledger accounts and financial statements will also be included. Spreadsheet applications will typically include: Creation of spreadsheets in professionally correct formats; file creation, updating and maintenance; setting up calculations and auditing their accuracy; formatting of data and reports; preparation of standard accounting reports and working papers.

Prerequisite: ACC111, not to be taken concurrently

    Prerequisite: ACC111, not to be taken concurrently
3 crs
ACC301 Cost Accounting


Cost Accounting - 3 Credits

This course covers fundamental principles and procedures of cost determination for quality improvement and organizational planning in manufacturing, service, and not-for-profit organizations. Emphasis is placed upon the concepts and classification of product costs (direct materials, direct labor, and manufacturing overhead), as well as the recording and accumulating of such costs within job order and process cost accounting systems. A research paper or computer project is required.

Prerequisite: ACC111, ACC211 or ACC111 and departmental permission.

    Prerequisite: ACC111, ACC211 or ACC111 and departmental permission
3 crs
ACC303 Intermediate Accounting I


Intermediate Accounting I – 3 credits

This course introduces the fundamental accounting concepts that underlie the structure and content of the statements that disclose the financial record of business organizations. Methods used to measure and analyze a business’ current assets including cash, accounts receivable and inventory are studied.

Prerequisite: ACC211 or ACC111 and departmental permission.

    Prerequisite: ACC211 or ACC111 and departmental permission
3 crs
ACC330 Federal Income Taxes


Federal Income Taxes – 3 credits

This course concentrates on the federal income taxation of individuals. It provides students with the knowledge to complete individual income tax returns, enhance their awareness of the complexities and sources of taxlaw and to measure and analyze the effect of various tax options.

Prerequisite: ACC303 and Junior or Senior status

    Prerequisite: ACC303 and Junior or Senior status
3 crs
ACC340 Intermediate Accounting II


Intermediate Accounting II – 3 credits

This course continues the study of accounting for businesses started in ACC303. It reviews the valuation methods applied to measure and analyze non-current assets, liabilities, and shareholders’ equity.

Prerequisite: ACC303

    Prerequisite: ACC303
3 crs
ACC430 Accounting Information Systems


Accounting Information Systems- 3 Credits

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. The intent is to provide a strategic understanding of the linkages between organizational components provided by the AIS, and to develop a working knowledge of best practices in the development and implementation of accounting applications. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

Cross listed with CIS430.

Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

3 crs
ACC440 Auditing


Auditing – 3 credits

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes-Oxley Act and the practice of professional, governmental, and internal auditing within companies. Internal controls designed to insure the quality of financial data are analyzed. Best practices relating to the application of audit techniques that insure the best quality and accuracy of data are discussed and analyzed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

    Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status
3 crs
ACC450 Advanced Accounting I


Advanced Accounting I – 3 credits

The focus in this course is on accounting for partnerships, goodwill, business mergers and acquisitions and SEC Reporting. An understanding of the measurement and analysis of the effect of the accounting treatments for each area is developed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

    Prerequisite: ACC303, 12 credits of accounting, and Junior of Senior status
ACC451 Advanced Accounting II


Advanced Accounting II – 3 credits

The focus in this course is on accounting for foreign currency transactions, hedging foreign exchange risk, translation of foreign currency financial statements, legal reorganizations and liquidations (bankruptcies), estates and trusts, state and local governments, non-profit organizations and segment and interim reporting. An understanding of the measurement and analysis of the effect of the accounting treatments for each area is developed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

    Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status
3 crs 
ACC 300/400 Level Elective
3 crs
ACC 300/400 Level Elective
3 crs
Career and Self-Awareness 6 crs
CSS101 College Success Seminar: Learning Across the Lifespan


College Success Seminar: Learning Across the Lifespan - 3 credits

This course provides theoretical bases and practical strategies for lifelong learning. Students will become aware of university resources, as well as the policies and procedures critical to success at Post. Emphasis is placed on critical thinking, study skills, analytical reading, effective writing, reasoning, problem-solving, time management and strategies for college success necessary to support learning in a university environment. Students will analyze their own learning abilities and styles and develop effective practices for learning throughout their lifetime. Students will explore their motivations and the external determinants that affect their educational, personal, and career success. Students will learn the role of active learning in a successful life.

3 crs
PSS301 Professional Success Seminar: Work, Life and Career Development


Professional Success Seminar: Work, Life and Career Development – 3 credits

This course provides practical approaches to managing one’s career, working with others in teams, understanding other’s perceptions of one’s performance, managing upwards and sideways for success, maneuvering through a changing work environment and global marketplace, and networking inside and outside of one’s organization. Students will explore the changing global environment of business and the skills and knowledge that tomorrow’s workforce will demand.

3 crs
Grand Total 120 crs


The university reserves the right to change or update the curriculum at any time. The university will notify students of any changes officially through the university website.