Bachelor of Science in Accounting
Degree Program

ENG110

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.

ENG120

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.

COM107

Intro to Communications - 3 credits

This introductory course will focus on the knowledge and skills that students need to become competent communicators.  This information and these skills will include speaking, listening, media literacy, computer-mediated communication, cultural sensitivity, workplace communication, group dynamics, and critical thinking.  Students will prepare and present speeches and group projects that utilize media and technology.  Emphasis will be place on personal, social and workplace interaction both individually and in group settings.

CIS112

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.

MAT120

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. This course is integrated with an online program designed to assist students in achieving their goals of high level performance in and out of the classroom. Course requires subscription to a supplementary online program.

Prerequisite: C or better in MAT102 or Department Permission.

MAT220

Statistics - 3 Credits

This course offers students an opportunity to experience statistics as it would occur in various settings. This course is integrated with a state of the art online program designed to assist students in achieving their goals of high level performance in and out of the classroom. Topics are presented through real life case studies and include an overview of the fundamentals of statistics, collective and descriptive statistic 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.

BUS311

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.

ACC111

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.

ECO201

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.

MGT105

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.

MKT101

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.

FIN201

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.

ACC211

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

ACC215

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

ACC301

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.

ACC303

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.

ACC330

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

ACC340

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

ACC430

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.

ACC440

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

ACC450

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

ACC451

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

CSS101

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.

PSS301

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.

ACC305

Analysis of Financial Statements - 3 Credits

Modern investing and lending decisions are based on financial statement analysis. Investing and lending decisions require the application best practices through data driven analysis to carefully evaluate data. Sound information is obtained by an understanding of the data from which it is derived as well as by the application of tools of analysis to aid in its extraction and evaluation. The course focuses on understanding the data that are analyzed, as well as the methods by which they are analyzed and interpreted.

Prerequisite: ACC211 or ACC303

BUS205

Business Law II - 3 Credits

This course continues the study of Contracts and the Uniform Commercial Code and proceeds to Agency Law, which governs employer-employee fiduciary and contractual relationships. The Workers Compensation Act, including advantages and disadvantages to both employer and employee, is examined. Also covered are Sole Proprietorship, Partnership Law, both common and statutory provisions, Corporate Law and Bankruptcy Law.

ACC315

Fraud Prevention and Examination – 3 credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses. Best practices for the prevention and examination of fraud in the various topic areas are discussed and evaluated.

Prerequisite: ACC111

BUS340

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.

ACC325

Forensic Accounting - 3 Credits

Forensic accounting is the application of accounting methods and financial techniques to assist in solving economic-based crimes. Course topics include the accounting and legal fundamentals of forensic accounting, reconstructing income, money laundering, litigation services provided by accountants, dispute resolution, evidence management, commercial damage control, litigation support, computing economic damages, bankruptcy, divorce, identity theft, organized crime, terrorism investigations, electronic data and digital forensics analysis, cybercrime and business valuations. Best practices for each topic are discussed and evaluated.

Prerequisite: ACC111

ECO202

Microeconomics - 3 Credits

This course familiarizes students with the decision-making processes of individual economic units such as households, firms, and industries, and their interrelationships. Topics include the nature and framework of the forces of supply and demand, household behavior, and consumer choice; the behavior of the firm under different industrial structures, resource allocation, and income distribution; and international trade and comparative advantage.

ACC341

Intermediate Accounting III – 3 credits

This course studies the accounting treatment of and measurement for leases, pension and post-employment benefits, income taxes, cash flows, accounting changes and error correction.

Prerequisite: ACC340 or ACC303 and departmental permission

FIN302

Corporate Finance - 3 Credits

This course is an analysis of capital investments relative to rates of return, goals, risks, and other operational/quality measures. A study of equity and debt financing, dividend policy, and multinational operations is also reviewed.

Prerequisite: FIN201.

ACC350

Taxation of Corporations – 3 credits

This course concentrates on the federal income taxation of corporations and introduces the federal tax regulations pertaining to partnerships, S corporations, estates, trusts and gifts. It provides students with the knowledge to measure and analyze various tax options.

Prerequisite: ACC330

MAT230

Quantitative Analysis - 3 Credits

This course introduces mathematical techniques used in business, economics, and social sciences. Topics include mathematics of finance, systems of linear equations and inequalities, Gaussian elimination method, linear programming, Simplex method, and probability. These techniques are applied to the optimization of profit and cost functions that arise in production and transportation problems. This course is integrated with a state of the art online homework program designed to assist students in achieving their goals of high level performance in and out of the classroom. Course requires subscription to a supplementary online program.

Prerequisite: MAT120 College Algebra or MAT130 Pre-Calculus.

ACC425

Computer Control and Audit - 3 Credits

This course is an introduction to the fundamentals of auditing and controlling computer information systems. Emphasis is placed on the implementation of best practices in the design and application of controls within computer information systems to insure the best quality and accuracy of information provided to management and to the public. This course may be used as an Accounting elective.

Cross listed with CIS425

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