Bachelor of Arts in Accounting

In this foundational course, students explore the principles necessary for achieving personal and career success. GEN 101 serves as a road map, guiding students as they begin their academic journey. Through self-discovery, surveying available resources, connecting with UAGC groups, and engaging with Career Services, students learn the essential skills of planning and goal setting. Students apply their personal strengths, skills, and lifelong learning strategies to develop essential career competencies. By making these meaningful connections students gain a deeper understanding of how their education relates to their desired career path.  Congratulations on embarking on this college journey filled with growth, exploration, and endless possibilities! This course is not available for non-degree seeking students and is not available as an elective.

This course offers an overview of digital fluency as it applies to personal, academic, financial, and professional success. Students will analyze the impact of digital technology on personal, social, and diversity issues and will develop digital skills that will assist in achieving academic, personal, and career goals. An overview of digital media is introduced with practical strategies for application in personal and professional life.

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.

ENG 121 is designed to introduce students to the standards of writing in both academic and professional settings. The class will operate by first introducing, and then allowing students to practice, several written communication skills. Throughout, we will work to understand writing as a process, one that is strengthened through critical thinking, deepened by research, and built on a foundation of professional standards. Students will articulate a sense of their own skills and goals, and engage in collaborative conversations with peers and their instructor so as to be able to express their ideas more effectively. During the course, students will use the writing process to scrutinize their own perspectives while challenging them to embrace a wider conversation.

This course is designed to expand students’ appreciation of film and knowledge of how films are made. Through analysis of storytelling in a visual medium, students will examine the ways in which movies are shot, develop characters, evoke emotion, depict physical reality, reflect society, and have the power to influence it. Though the focus of the course is film itself, students will gain deeper intercultural fluency while growing their skills in critical thinking, written communication, and visual analysis.

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. 

This course examines and evaluates theories and arguments concerning ethics and moral reasoning from a philosophical perspective. By engaging with historical and contemporary sources, students will analyze theories about the meaning, nature, and justification of ethical concepts; determine and assess how different forms of moral reasoning apply to contemporary moral issues; become more reflective and informed about their own moral beliefs; and develop their capacity for critical practical reasoning.

In this course, students will develop and hone academic and professional writing skills by employing those skills to communicate with range of audiences across a range of situations and contexts. To do that, students will receive instruction and practice in writing well-structured, logical, and effective academic essays while developing critical thinking skills and effective work habits. Prerequisite: Successful completion of ENG 121 or equivalent with a grade of “C-” or better.

This course is designed to aid students in understanding the dynamics of interpersonal relationships. Verbal and nonverbal communication patterns among people in personal, social, academic, and professional settings will be examined, within and between cultures, including both face-to-face and technologically mediated channels.  The nature of these interactions will be evaluated using contemporary communication theory. The course will enable students to identify their interpersonal communication skills and behaviors and to more critically evaluate their own oral communication and that of others. The primary goals of the course are to improve the quality of students’ communication in their personal and professional relationships, to enhance students’ experience and. confidence with oral communication, and increase awareness of the importance of interpersonal communication that is inclusive and equitable.

This course surveys American history from 1877 to the present. Emphasis is placed on the multifaceted experiences within American society; political, economic, intercultural, and social trends; and the impact of the United States in world affairs. Prerequisite: ENG 122 or successful completion of the Written Communication Competency II requirement.

This course introduces students to the interdisciplinary field of social sciences and some of the disciplines that comprise this field, including anthropology, psychology, economics, sociology, political science, and history. In this course, students will learn important social science concepts and theoretical approaches, along with the research methods that social scientists use to study human behavior. They will also learn how research and findings from the social sciences can be applied broadly throughout society. Throughout the course and through a summative assignment, students will examine how social factors shape social behavior and some of the consequences of current social problems.

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.

The capstone serves as an opportunity to reflect upon, integrate, and showcase learning achievement. Through discussions and course-embedded assessments, students will demonstrate a mastery of essential general education competencies as they relate to their personal and professional lives and provide evidence of growth through application of competency related skills to real-world situations. 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.

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.

This course prepares students for the role that accountants play in the development, documentation, and application of accounting information systems (AIS). Key concepts covered include risk assessment, business processes, and emerging technologies. Special emphasis is placed on internal control, cybersecurity, and data analytics.

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 is the third of three intermediate accounting courses. The first part of the course covers stockholder’s equity and investments. Additional topics covered include income taxes, leases, employee compensation, earnings per share, accounting changes and cash flows. Prerequisite: ACC 306.

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.

ECO 204 is an introduction to the microeconomic principles of the market system and provides a general outline of the consumer and producer choice theories. The course also discusses other important microeconomic concepts like supply and demand, externality, elasticity, pricing and profitability. Other topics include various levels of firm and industry competition associated with different market structures. 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.

The course emphasizes the leadership component of the accounting profession and the link of accountants as business partners and team leaders in organizations today. The financial analysis component is included to link the team and leadership concepts to providing information and analysis of key financial ratio indicators for the organization. Prerequisite: ACC 310

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.