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 expand their research and writing skills to communicate ideas in informed, ethical, and persuasive written documents intended for a range of audiences across a range of situations and contexts. Students will receive instruction and practice in synthesis and analysis, bolstering their written communication skills with a thorough understanding of academic research while honing critical thinking skills and effective work habits. Through writing well-structured, logical, and effective academic essays, students will explore tools and develop topics in a way that is meaningful to academic and professional lives. 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 wide range of Algebra topics. Topics will include study of linear equations, linear relationships, slope, polynomials, and functions, including graphing relations and solving systems of equations. Emphasis will be placed on developing an awareness of historical and current uses of algebra in real life settings, in various careers, and in solving important societal problems.

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. A minimum grade of “C-“ is required to meet course requirements. Prerequisite: 75 completed credits or permission of the student’s college or dean.

This course introduces the principles of financial accounting and reporting. Emphasis is placed on the accounting cycle and the application of generally accepted accounting principles (GAAP) to evaluate and record business transactions. Students will learn to prepare financial statements and analyze financial information to support business decisions.

This course introduces managerial accounting concepts to support decision-making within organizations. Topics covered include cost behavior, cost allocation, and budgeting. Emphasis is placed on financial analysis, performance evaluation, and management reports. Prerequisites: 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 course is a conceptual introduction to the field of statistics and its many applications in descriptive statistics, hypothesis testing, analysis of variance (ANOVA), and regression analysis for business administration students with an emphasis on Excel’s tools for statistical analysis. Prerequisite: Fulfillment of Quantitative Reasoning Core Competency.

This course provides a foundational understanding of the central questions and primary methodologies used in macroeconomics. Students will explore the behavior and performance of an economy, focusing on key topics such as gross domestic product (GDP), national income, inflation, unemployment, and economic growth. The course examines how aggregate demand and aggregate supply interact within the economy and the role of fiscal and monetary policy in stabilizing economic fluctuations. Through the analysis of economic models and real-world data, students will gain insights into the determinants of economic output, the impacts of government policies, and the global economic environment. By the end of the course, students will be equipped with the analytical tools necessary to understand and evaluate economic issues, policies, and trends on a macroeconomic scale. 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 201 or 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.

This course focuses on the preparation, analysis, and interpretation of financial statements and reports with an emphasis on leadership decision-making. Topics include the role of financial information in economic settings, valuation, risk assessment, contracts, and holistic evaluations of operational performance, financial position, and long-term market viability. Prerequisite: ACC 310

Examines the differences in accounting between not-for-profit and for-profit organizations. The course addresses 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.

This course introduces federal income tax laws for individuals and businesses. Students use current statutes to determine gross income inclusions, calculate allowable deductions and credits, and prepare income tax returns and supporting schedules for individuals, partnerships, and corporations. Emphasis is placed on regulatory compliance and reporting requirements. Prerequisite: ACC 205

This course covers advanced financial accounting topics including equity-method investments, business combinations, partnerships, and international accounting standards. Students will explore complex financial reporting concepts such as consolidated financial statements, segment reporting, interim reporting, and foreign currency translation and remeasurement. Prerequisite: ACC 306 and ACC 310.

This course focuses on international accounting issues for companies operating in a global business environment. Emphasis is placed on regulatory compliance including US Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and sustainability reporting standards. Students will learn to analyze accounting concerns related to global business transactions, international taxation, and management of multinational corporations. Prerequisite: ACC 407.

This course is a comprehensive study of the audit function including the role of the financial statement auditor, responsibilities, and required communications. Emphasis is placed on regulatory compliance and adherence to professional standards and ethical practices. Students will learn to conduct audit risk assessment, determine appropriate audit procedures, and evaluate audit evidence. Prerequisites: ACC 306 and 310 and GEN 499. ACC 410 is the capstone course for the BA in Accounting program and must be taken last in the sequence. This course is not available for non-degree seeking students.