Bachelor of Arts in Accounting

In today’s modern business world, professionals must have an understanding of the connection between organizational, leadership, and career success. Get ready to learn the foundational skills necessary for success, both as a Forbes School of Business and Technology student, as well as an organizational leader in a variety of settings. The focus of this course will be on understanding leadership as a highly valued commodity, developing leadership skills and styles, and using effective leadership skills to meet organizational objectives. Additionally, you will be introduced to the many learning resources available to the University of Arizona Global Campus students to support their academic success. This course is not available for non-degree seeking students and is not available as an elective.

Learn and use key, practical skills that are applicable at home, at work, and in all UAGC courses! As UAGC students progress in their academic journey, strategies for personal, professional, and academic success continue to develop. This introductory course takes a two-pronged approach to setting students on a path to success. It merges fundamental informational literacy concepts with essential resources and skills that prepare students for college and career. Students learn how to identify, locate, evaluate, apply, and acknowledge information obtained through UAGC Library databases and internet search engines. By applying the research process, students sharpen critical thinking skills and learn to use information ethically. The final project is a practical and relevant opportunity for students to apply their learning in personally, professionally, and academically meaningful ways.

This course will help students gain knowledge and skills required for achieving computer and digital literacy in the twenty-first century and introduce students to information technology in three levels: basic understanding; practical applications; and implications for their lives, world, and future. Students will use operating system software, the Internet, and productivity software (word processing, spreadsheet, presentation graphics, etc.).

In today’s modern business world, professionals must excel in verbal, written, and visual business communication practices, including electronic and in-person communication. Almost every job posting includes a requirement for proficiency in verbal and written communication. As a result, to move up in one’s career, it is a critical necessity to develop these essential employability skills. In this course, students will learn the techniques of effective and appropriate business and professional communications for speech, video presentations, emails, PowerPoints, Web content, professional networking, and visual representations of data and be able to apply these techniques to all professional and business communications.

This course examines the application of business and literacy concepts and theories through the lens of business people in film. Different approaches to analyzing film structure will be utilized. Students will learn key business behaviors and techniques related to leadership, management, ethics, and entrepreneurship.

This course is designed to enable students to develop competence in analyzing, organizing, and developing ideas. Additionally, students will locate and use library resources to support ideas, and to adapt their writing to various audiences. The course focuses on instruction and practice in writing and critical reading.

This course provides instruction and practice in writing clear, logical, and persuasive documents for business. Students will engage with the instructor, colleagues, course materials, and additional resources to explore the role of writing in business, to engage in the steps of the writing process, and to practice common forms of business writing. Prerequisite: Successful completion of ENG 121 or equivalent with a grade of “C-” or better.

This course is a study of correct and incorrect reasoning involved in everyday activities. The fundamentals of language and argument, deductive and inductive reasoning and other aspects of practical reasoning are examined. 

A survey of government at the national level. Emphasis is placed on the constitutional basis of American government, federalism, the sources and forms of political behavior, the operation of the three branches of government, and the making of national policy.

Students explore culture in its role of guiding human behavior and providing social order, structure, and stability for individuals and groups of people. Culture is presented as a system of adaptation involving beliefs, behavior, language, customs, socio/political strategies, traditions, and technology that evolve over time. Recommended prerequisite: ENG 122.

In this course, learners deepen their understanding of the importance of natural resources to mankind. Students explore physical, biological, and ecological principles, examine how human alterations affect the environment, and reflect on the controversies surrounding various approaches to addressing environmental problems and the steps some communities have taken to address these challenges.

In this course students will explore a wider range of Algebra topics beyond the introductory level. Topics will include polynomials, functions, rational expressions, systems of equations and inequalities, operations with radicals, and quadratic equations. Emphasis will be placed on developing an awareness of the use of mathematics as it exists in the world today.

This course provides students with a cumulative and integrative learning experience grounded in their general education experience. Through the study of selected interdisciplinary topics and course-embedded assessments students will demonstrate mastery of essential competencies and application of different ways of knowing. Students will apply the general education principles informed by ethical and critical sensibility and provide evidence of growth in acquiring the habits of active citizenship. A minimum grade of “C – “ is required to meet course requirements. Prerequisite: 75 completed credits or permission of the student’s college or dean.

Introduction to the principles and procedures of general financial accounting with an emphasis on reporting to individuals outside the organization. Development of accounting reports on an accrual basis. Students who successfully complete ACC 205 may waive ACC 201, in approved circumstances.

Primarily covers the principles of managerial accounting. Emphasis on reporting to individuals inside the organization. Major concepts include job order costing, process costing, budgets and standards, and statement analysis. Prerequisite: ACC 205. Students who successfully complete ACC 206 may waive ACC 202, in approved circumstances.

This course serves to advance the knowledge of computerized accounting for service and merchandising businesses, the underlying differences between manual and computerized accounting, and build students’ understanding of the accounting cycle and business processes including bookkeeping, invoicing, billing, and business trends.

This is the first of three intermediate accounting courses. The course covers accounting theory and a review of the accounting cycle. Additional topics covered include net income and comprehensive income, cash flows and the time value of money.. Prerequisite: ACC 206.

This is the second of three intermediate accounting courses. The first part of the course covers revenue recognition accounting theory. Additional topics covered include cash and receivables, inventory, long-term assets and liabilities. Prerequisite ACC 305.

This course is a practical introduction to the concepts to the fields of statistics and its many applications in Descriptive statistics, Hypothesis testing, ANOVA, and Regression for business administration students with emphasis on Excel’s tools for statistical analysis. Prerequisite: Fulfillment of Quantitative Reasoning Core Competency.

Introduction to national income determination and the equilibrium level of output and employment. Monetary and fiscal policies as well as open economy issues are discussed. Recommended prerequisites: Fulfillment of the General Education Critical Thinking core competency and Digital Literacy competency.

Introduction to the theory of consumer equilibrium, market structure, and wage determination. Recommended prerequisites: Fulfillment of the General Education Critical Thinking competency, Quantitative Reasoning Core competency, and Digital Literacy competency. (Equivalent to ECO 308).

This course encompasses fundamental financial concepts and analysis. Students will learn to evaluate the financial performance of a company and analyze key financial ratios. The course will enable students to calculate the present and future value of assets using the concept of the time value of money. Additionally, the course will cover the value and risk of companies, the relationship between risk and return, and the meaning of the weighted average cost of capital. The course is designed to equip students with the technological and analytical tools they need to help businesses make sound financial decisions. Prerequisites: ACC 205 or ACC 208 or ACC 281 and fulfillment of the Quantitative Reasoning Core Competency. (Equivalent to BUS 320.)

Covers traditional “cost” concepts: factory overhead, cost accumulation, job order cost system, process cost system, joint product and byproduct costing, standard costs and variances. Prerequisite: ACC 206.

Examines the differences in accounting between not-for-profit and for-profit organizations. Accounting for funds including general funds, special revenue funds, capital projects funds, debts service funds, special assessment funds, internal service funds, enterprise funds, fiduciary funds, the general fixed asset group of accounts, and the general long-term debt group of accounts. Prerequisite: ACC 206.

Introduction to the legal environment of business in the United States. Examination of the Constitution, administrative law, contracts, agency, and the protection of competition, consumers, employees, investors, the environment, and international trade.

A study of federal income tax laws and their application to individuals, partnerships, and corporations. Prerequisite: ACC 205.

Primarily a course dealing with combined business entities. Topics include mergers, acquisitions and combinations, consolidated financial statements, intercompany profit, changes in equity, international operations, and partnerships. Prerequisite: ACC 306 and ACC 310.

The course focus encompasses the global perspective accountants are exposed to regularly. Many firms conduct business abroad thanks to internet sales, and accountants need a broader understanding of the impact of these business transactions on the accounting and financial reporting activities required of today’s accountant as a team partner. Prerequisite: ACC 407.

Principles, procedures, and standards of public accounting. Emphasis on auditor’s working papers and submission of audit statements. Prerequisites: ACC 306, ACC 310 and GEN 499. This course must be taken last in the program.