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Accounting


Bachelor of Science

Program Length: 36 months (may be completed in as little as 30 months)

Degree Overview

online accounting degree

Bachelor's Degree in Accounting

The Bachelor of Science Degree in Accounting can give you fundamentals that are essential for careers in the accounting field, in private, governmental, and non-profit organizations. The bachelor degree in accounting program focuses on the principles of federal taxation, auditing, and accounting to provide you with the skills that are valuable to small businesses and corporations alike. Earning this degree could open opportunities for employment as an accounting specialist, office manager, bookkeeper, accounting technician, and more.

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Course Descriptions

CourseCourse NameCredits

ACC 101 Accounting Fundamentals 3.0
ACC 103 Payroll Accounting 4.0
ACC 108 Computerized Accounting 3.0
ACC 212 Spreadsheets 3.5
ACC 213 Accounting Principles I 3.0
ACC 215 Accounting Principles II 6.0
ACC 217 Managerial Accounting 4.0
ACC 233 Income Tax 3.5
ACC 320 Intermediate Accounting I 6.0
ACC 322 Intermediate Accounting II 6.0
ACC 332 Federal Tax Accounting I 3.5
ACC 333 Federal Tax Accounting II 3.5
ACC 335 Principles of Auditing I 3.5
ACC 337 Intermediate Cost Accounting 3.0
ACC 338 Intermediate Computerized Accounting 3.0
ACC 436 Principles of Auditing II 3.5
ACC 442 Advanced Accounting I 3.5
ACC 443 Advanced Accounting II 3.5
ACC 444 Advanced Accounting III 3.5
APP 101 Computer Fundamentals 3.5
APP 126 Databases 3.5
CSS 101 Psychology of Motivation 4.0
ECN 220 Economics 4.0
ECN 221 Economic Principles 4.0
ENG 101 English Composition 4.0
ENG 103 Writing 4.0
ENG 223 Communication Arts 4.0
FIN 231 Principles of Finance 4.0
HIS 220 American Civilization 4.0
HIS 300 U.S. History Since the Civil War 4.0
MAN 103 Management Principles 4.0
MAN 104 Business Practices 4.0
MAN 105 Marketing 4.0
MAN 210 Entrepreneurship 4.0
MAN 222 Investment Principles 4.0
MAN 223 Internet Commerce 4.0
MAN 224 Business Law 4.0
MAN 324 Operations Management 4.0
MAT 220 College Algebra 4.0
PHI 310 Critical Thinking 4.0
PRG 101 Solutions Concepts 3.5
PSY 299 Professional Development 4.0
PSY 400 Biological Psychology 4.0
SOC 400 Sociology of Aging 4.0
STA 322 Statistics 4.0

Course Description

Click a course to see the course description.

Tip: Reading course descriptions is a great way to help you decide if a degree is right for you.

Accounting Fundamentals

Introduces the fundamental principles and practices of accounting, including the theory of debit and credit and the accounting cycle. Includes beginning steps in analysis of accounting transactions and their relationships to the basic accounting equation in preparation for more complex problem analysis in advanced accounting. Covers accounts receivable, accounts payable, special journals, cash receipts and payments, and banking procedures, as well as the accrual basis of accounting and the preparation of the worksheet and financial statements.

Credits: 3.0

Payroll Accounting

Presents the theoretical and practical applications of payroll procedures and emphasizes the methods of computing wages and salaries, keeping records, and the preparation of various federal and state government reports. Students are required to complete a comprehensive payroll project. (Prerequisite: ACC101, or with consent of the dean)

Credits: 4.0

Computerized Accounting

Provides a hands-on approach to learning how automated accounting systems function. Students operate a computerized general ledger, accounts receivable, accounts payable, and payroll system. (Prerequisite: ACC101, or with consent of the dean)

Credits: 3.0

Spreadsheets

Applies the student's general understanding of accounting fundamentals to electronic spreadsheet software. Students create and analyze financial statements and other accounting templates using spreadsheet software.

Credits: 3.5

Accounting Principles I

A continuation of ACC101 with special emphasis on accounts receivable and uncollectible accounts, promissory notes, merchandise inventory, and tangible and intangible assets. Emphasizes the theory of internal control using the voucher system. Corporate topics include capital stock transactions, dividends, treasury stocks, and earnings per share, long-term liabilities, and shortterm investments. (Prerequisite: ACC101, or with consent of the dean)

Credits: 3.0

Accounting Principles II

Discusses financial statement analysis including comparative statements, measuring profitability, financial strength, and the statement of changes of financial position on a cash basis. Covers the cost cycle, raw materials, manufacturing costs, financial reports, and budgeting for business that operates as a manufacturing concern. (Prerequisite: ACC213, or with consent of the dean)

Credits: 6.0

Managerial Accounting

Covers the study of the use of accounting data internally within a firm by managers in both manufacturing and non-manufacturing businesses. Teach students to use accounting data for planning, controlling, and making decisions concerning the optimum allocation of the firm's financial resources. (Prerequisite: ACC213, or with consent of the dean)

Credits: 4.0

Income Tax

Timely, comprehensive study of the federal income tax structure as related to individuals, including problems intended to provide a thorough understanding of the taxation laws. Practice in the preparation of the tax returns, supplemental forms and schedules required to be filed by individuals. (Prerequisite: ACC101, or with consent of the dean)

Credits: 3.5

Intermediate Accounting I

Provides in-depth attention to a variety of topics including a review of financial reporting and the accounting profession, the conceptual framework of accounting, a detailed study of the income statement, balance sheet, and statements of cash flow. A study of the accounting applications of the time value of money continues in this course, as well as cash and receivables, the valuation, cost allocation, estimation, and non-cost valuation of inventories. (Prerequisite: ACC215, or with consent of the dean)

Credits: 6.0

Intermediate Accounting II

This course studies acquisition, utilization, and retirement of non-current operating assets. Includes the study of current and contingent liabilities, and further study of long-term debt, owner's equity, and investments in debt and equity securities. Also covers the complexities of revenue recognition, accounting for leases, correcting accounting errors, and an analytical study of financial reporting and use of industry data for comparative analysis. (Prerequisite: ACC320, or with consent of the dean)

Credits: 6.0

Federal Tax Accounting I

This course studies Federal income tax law covering taxation of corporations, partnerships, estates, and trusts, and includes an introduction to tax research and planning. (Prerequisite: ACC233, or with consent of the dean)

Credits: 3.5

Federal Tax Accounting II

Covers the importance of tax consequences that attach to common business transactions and how the tax law alters behavior of individuals and business entities. There is an emphasis on family financial planning. (Prerequisite: ACC332, or with consent of the dean)

Credits: 3.5

Principles of Auditing I

Designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures and the mechanics of planning and implementing an audit and the preparation of audits. (Prerequisite: ACC322, or with consent of the dean)

Credits: 3.5

Intermediate Cost Accounting

Discusses systems analysis, design, and implementation, management control systems and current manufacturing control systems, and advanced cost analysis, including quantitative applications. Topics are discussed in the context of management decision-making tools. (Prerequisite: ACC215, or with consent of the dean)

Credits: 3.0

Intermediate Computerized Accounting

A further study of accounting using popular software packages. Students will study corporate investment, taxation, and inventory solutions and analysis while applying prior computerized accounting skills. (Prerequisites: ACC108, ACC337, or with consent of the dean)

Credits: 3.0

Principles of Auditing II

Provides the student information regarding the rapid and extensive changes confronting the accounting professional in the twenty-first century. Auditing theory and practice will be discussed with emphasis on professional responsibilities and abilities. (Prerequisite: ACC335, or with consent of the dean)

Credits: 3.5

Advanced Accounting I

Focuses on financial accounting and reporting for business combinations including accounting for the combination, preparation of financial statements before and after the transaction and accounting for the consolidated entity. (Prerequisite: ACC322, or with consent of the dean)

Credits: 3.5

Advanced Accounting II

Focuses on international accounting, including the translation of foreign subsidiaries and accounting for intercompany and foreign exchange transactions. Also explores debt restructuring and liquidations of an entity. (Prerequisite: ACC442, or with consent of the dean)

Credits: 3.5

Advanced Accounting III

Focuses on partnership accounting, including partnership formation, operations and ownership changes and fund accounting including accounting for government and non-profit organizations. (Prerequisite: ACC443, or with consent of the dean)

Credits: 3.5

Computer Fundamentals

This course introduces the elements of several popular computer software programs in word processing, spreadsheet management, and presentation design, Emphasis will be placed on the basic fundamentals of document creation, saving, and printing along with the more advanced concepts of presentation design.

Credits: 3.5

Databases

This course introduces several current database software products and their use in business. Emphasis is placed on database terminology in the study of tables, queries, forms, and reports. Computations and expressions are used to perform database inquiries.

Credits: 3.5

Psychology of Motivation

Students review skills necessary to be successful in college, including: note-taking, study skills, writing, finding and using information on the Internet, and reading/understanding college-level text. Students are exposed to basic motivation theories, values clarification, and philosophic principles.

Credits: 4.0

Economics

Basic course in microeconomic concepts. Topics include recession and depression, the circular flow of production and consumption, the role of the market in the economy, wage and price movements, and other key points.

Credits: 4.0

Economic Principles

include inflation, the cause and effects of interest rates, the dollar and the foreign trade deficit, productivity growth rate, and the federal budget deficit.

Credits: 4.0

English Composition

This course focuses on the principles of effective English composition with a comprehensive review and reinforcement of language arts skills. Emphasis is placed on the four essentials of writing: unity, support, coherence, and sentence skills. Practice in proofreading, editing, revision, and clear thinking is incorporated throughout the course.

Credits: 4.0

Writing

Presents the fundamental principles of written communications, specifically, common business correspondence, reports, presentations, and minutes. Specific to this course is review of the steps necessary to produce effective written communication.

Credits: 4.0

Communication Arts

This course focuses on developing critical thinking and communication skills in both verbal and nonverbal areas. Emphasis is placed on debate, panel discussions, committee work, conflict resolution, interviews, and editorial writing.

Credits: 4.0

Principles of Finance

Emphasizes money and capital markets, investments, corporate finance, and the universal application of each for a more micro-oriented realistic approach to finance. Money, capital markets, and financial instruments begin the course study with investment theory developed to guide the student's choice of financial instruments. Concluding the course are the special finance problems of the large investor.

Credits: 4.0

American Civilization

This course covers the history of the United States from the American Revolution to the present. Emphasis is on the economic, political, and social development of our country.

Credits: 4.0

U.S. History Since the Civil War

This course offers students an overview of how America transformed itself, in a relatively short time, from a land inhabited by hunter-gatherer and agricultural Native American societies into the most powerful industrial nation on earth. The student will learn how dominant and subordinate groups have affected the shifting balance of power in America since 1863. Major topics include: Reconstruction, the frontier, the 1890s, America's transition to an industrial society, Progressivism, World War I, the 1920s, the Great Depression and the New Deal, World War II, the Cold War, Vietnam, economic and social change in the late 20th century, and power and politics since 1974.

Credits: 4.0

Management Principles

An introduction to the basic principles of management as it applies to formal organizations. Students are introduced to the importance of effective management within organizations. The traditional management framework is used to provide essential skills in planning, organizing, staffing, directing, and controlling.

Credits: 4.0

Business Practices

Analyzes the major business activities of marketing, production, financial/information management, and personnel. Instructs students in the operation of a business, focusing on ownership, business operations, and career opportunities.

Credits: 4.0

Marketing

This course focuses on business activities necessary to match products and markets. Marketing functions such as purchasing, distribution, consumer analysis, promotion, and pricing are discussed.

Credits: 4.0

Entrepreneurship

This course is a career-related overview of business startups, idea identification, value proposition, and competitive advantages in a student's area of specialization. The student will be able to identify and evaluate new business ideas; to learn how to prepare and evaluate business plans; and to identify capital sources for new ventures.

Credits: 4.0

Investment Principles

Focuses on real estate investments, both private and commercial. Terminology, mortgage and other financing means, valuation and appraisal concepts are discussed.

Credits: 4.0

Internet Commerce

Introduces Internet commerce basics and focuses on business concepts and applying technology in order to be successful. Other topics include globalizing a company, marketing and advertising, market trends, vendor solutions, credit card verification systems, security auction technologies, storefronts, and overall technology architecture. Students will learn to utilize Internet commerce solutions from process re-engineering to deployment and testing.

Credits: 4.0

Business Law

Deals with the legal problems confronting businesses such as court procedures, contracts, property law, fair credit reporting, the Privacy Act, business relationships, and supervision.

Credits: 4.0

Operations Management

Explores long-range and short-range problems in operations management, both for manufacturing and for service operations. Emphasizes understanding these problems and the practical applications of quantitative techniques relative to them. Realistic case studies stress logical analysis, both quantitative and qualitative, and the presentation of results.

Credits: 4.0

College Algebra

Designed to improve skills in numbers and algebraic expressions, solving equations, graphing, sets, exponents, radicals, inequalities, formulas, and applications.

Credits: 4.0

Critical Thinking

This course is designed to provide an interdisciplinary approach to critical thinking and challenges the student to question his or her own assumptions through analysis of the most common problems associated with everyday reasoning. The course explains the fundamental concepts, describes the most common barriers to critical thinking and offers strategies for overcoming those barriers.

Credits: 4.0

Solutions Concepts

Introduces students to project management. Topics include analysis of business requirements, development and deployment cycles, creating project plans for successful delivery, implementation of risk management techniques and mitigation strategies, scheduling task cycles, and implementing monitoring tools and controls to track project progress

Credits: 3.5

Professional Development

This course addresses employment search and acquisition skills. Topics include matching qualifications with job requirements, resume preparation, and job applications. Also includes cover letters, follow-up letters, resignation letters, and recommendation letters. Classroom activities include discussion of basic interviewer questions and interviewing techniques.

Credits: 4.0

Biological Psychology

This course introduces the student to the intricate relationship between biology and psychology. The student is exposed to the emerging field of biopsychology in which fascinating new discoveries are constantly being made. Major topics include: anatomy of the nervous system, plasticity of the brain, sensory systems and attention, wakefulness and sleeping, emotional behaviors, the biology of learning and memory, and psychological disorders.

Credits: 4.0

Sociology of Aging

This course contains an interdisciplinary approach that provides the concepts, information, and examples students need to achieve a basic understanding of aging as a social process. This course addresses a broad range of societal issues and covers concepts associated with an aging population. It examines the concept of aging on both an individual and societal level. Major topics include: the history of aging in America; physical aging; psychological aspects of aging; personal adaptation to aging; death and dying; community social services; how aging affects personal needs and resources; and government responses to the needs of aging.

Credits: 4.0

Statistics

Explores practical skills in statistics. Topics include distributions, relationships, randomness, inference, and proportions, This course teaches an interdisciplinary approach that provides the regression, and variance. Emphasis is placed on understanding the use of statistical methods and the demands of statistical practice. (Prerequisite: MAT220)

Credits: 4.0

Total Courses: 45Total Credits: 175

Available at the following locations:

Available Online: This program is delivered fully online.
Colorado Locations: Colorado Springs, Denver, Fort Collins, South Colorado Springs
Wyoming Locations: Cheyenne

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See if CollegeAmerica is right for you. Call us at 1-800-622-2894 or request information.