Accounting

Learn the art and science of managing a company's finances.

Accounting professionals are critical to the success of virtually every company and organization. At Berkeley College, degree programs cover varying levels of accounting theory and practical knowledge, preparing students with the skills and qualifications necessary to enter the professional world.

The Accounting program at Berkeley College is designed to prepare students for a range of career opportunities with accounting firms, public and private companies, and numerous other types of organizations. Participation in student chapters of professional associations, student clubs, and alumni interaction can help students make important industry connections.

Benefit from:

  • Understanding financial and managerial accounting theory and applying that knowledge in a business environment
  • The development of critical-thinking and problem-solving skills in business settings
  • Mastering the technology used by accounting professionals, including the creation and management of spreadsheets, databases, and more
  • Curricula that include courses in Government, Nonprofit, and Tax Accounting
  • Hands-on learning from instructors chosen for academic excellence as well as relevant professional experience
  • A baccalaureate program that contributes to preparing students for the rigorous CPA exam
  • Participation in a capstone course designed to put theory into practice
  • Valuable, practical experience through program-related, faculty-monitored internships or job-related assignments
  • A seamless transition between Associate’s and Bachelor’s degrees

2,298

degrees and certificates were awarded to the Class of 2016

Berkeley College degree IACBE Candidate

The Larry L. Luing School of Business® at Berkeley College has been awarded the status of Candidate for Accreditation by the International Assembly for Collegiate Business Education (IACBE) located at 11374 Strang Line Road in Lenexa, Kansas, USA. In granting candidacy status, the IACBE has determined that the A.A.S., Business Administration - Accounting and B.B.A., Accounting degrees are eligible for accreditation.

Associate in Applied Science Degree (A.A.S.)
Business Administration - Accounting

 This program is offered:
new york city newark woodbridge woodland park online

A.A.S., Business Administration - Accounting 2016-2017 Course Requirements

Business Administration - Accounting
Associate in Applied Science Degree (A.A.S.)

 

Course Requirements

MAJOR CORE COURSES

Semester credits


3 Credit Hours

Covers the corporate form of a business organization. Students learn accounting principles for the valuation of receivables, the recording of long-term assets, current liabilities, and long-term liabilities. Includes an accounting software component.

Prerequisite: ACC1111 

 


3 Credit Hours

Presents an in-depth study of concepts, principles, and processes with an emphasis on contemporary theory. Students learn about working papers, cost and revenue apportionments, and adjusting/closing entries. Emphasis is given to certain balance sheet classifications including cash, receivables, inventories, and fixed assets.

Prerequisite: ACC1112

 


3 Credit Hours

Builds on the concepts presented in Intermediate Accounting I. Special attention is given to certain balance sheet classifications, including intangible assets, current and long-term liabilities, and stockholders' equity. Students explore contemporary accounting topics as enumerated in FASB pronouncements.

Prerequisite: ACC2201

 


3 Credit Hours

Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process costs systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.

Prerequisite: ACC1112

 




BUSINESS CORE COURSES



3 Credit Hours

Introduces the basic structure of accounting terminology and procedures of a corporation. Students learn about recording and reporting functions, adjusting entries, and the preparation of financial statements.

 


3 Credit Hours

Explores the nature and scope of business, examines its component parts, and describes how it is organized and managed. Students learn about the internal and external forces that comprise our business and economic system. This course covers career development and teaches practical techniques and strategies for success.

 


3 Credit Hours

Allows students to work in a position related to their course of study. Students integrate the skills and knowledge learned through their academic experiences and participate in focused online discussions and special online projects.

Prerequisite: Departmental permission

 


3 Credit Hours

Provides an introduction to computer technology with an emphasis on applications. Students learn to use software, such as Microsoft Windows, Word, PowerPoint, and Excel. This course provides an orientation to Berkeley College’s computer framework including Blackboard, content collection, and portfolio development.

 


3 Credit Hours

Explores the diverse environment, management concerns, financial issues, and marketing questions faced by international business organizations. Students gain a heightened global awareness as they seek the knowledge and skills needed to function competitively in an increasingly interdependent world.

Prerequisite: BUS1101

 


3 Credit Hours

Examines operational theories of management under the functions of planning, organizing, staffing, directing, and controlling. Emphasizes the manager’s role in creating and maintaining an internal environment for performance. Students discuss cases in detail.

Prerequisite: BUS1101

 


3 Credit Hours

Provides an introduction to the fundamental principles and practices in the marketing process. Provides a detailed study of each marketing mix tool (product, price, place, promotion) along with an introduction to marketing research and consumer behavior.

 





LIBERAL ARTS AND SCIENCE CORE COURSES



3 Credit Hours

An introduction to expository writing through a comprehensive survey of forms of composition. Students are taught to use words with precision and strengthen their understanding and application of grammatical and rhetorical principles. Students are encouraged to appreciate and incorporate the principles of academic and professional writing.

 


3 Credit Hours

Further develops the writing, reading, and interpretive abilities introduced in ENG1105 through critical engagement with literary texts from a myriad of genres. 

Prerequisite: ENG1105

 


3 Credit Hours

Introduces the study of ethics and moral philosophy, including its historical development, the major figures within that history, and ethical and moral issues that face us today. This course presents the ideas of great thinkers throughout history and encourages students’ own thinking on various ethical and moral issues.

 


3 Credit Hours

Introduces students to the personal use of mathematics and the applications for various business disciplines. This course will explore the business applications of linear functions, quadratics functions, and systems of linear equations. Emphasis will be placed on the use of Excel to solve real-world business problems.

Prerequisite: CSK85 or placement-based score

 


3 Credit Hours

Introduces statistical methods and procedures. Students become acquainted with the collection, analysis, and presentation of quantitative data. Topics include basic concepts of probability, frequency distributions, binomial distributions, sampling theory, hypothesis testing, and regression and correlation.

 


3 Credit Hours

Explores the psychological principles involved in coping with the challenges of moving through changes in life stages and life circumstances. Topics include stress management, communication, time management, healthy relationships, positive thinking, conflict management, and balancing home, education, and work.

 


3 Credit Hours

Students will develop the interpersonal skills known to be key ingredients for successful everyday interactions with a focus on the challenges of workplace relationships involving coworkers, supervisors, and customers/clients. Some major skill areas covered in the course include making a good impression with your employer, managing conflict with difficult coworkers, working on a team with diverse groups of people, providing exceptional service for customers/clients, and managing on-the-job stressors.

 




6 credits

FREE ELECTIVES*



60 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION

*Students who intend to continue into the Bachelor's degree program and take the CPA exam in New Jersey should select free electives from the Liberal Arts and Sciences courses.

Accounting majors must achieve a minimum of a C average in Financial Accounting I and Financial Accounting II in order to enroll in Intermediate Accounting I.

Graduates of Berkeley College Accounting programs do not automatically become Certified Public Accountants (CPA), and such programs are not specifically intended to prepare graduates for the CPA examination. CPA requirements vary by jurisdiction. Generally, to be licensed as a CPA an applicant must complete a combination of specified educational and/or experience requirements, demonstrate good moral character (which may include an absence of criminal convictions), and pass a CPA examination. Applicants for whom such requirements may be matters of concern are strongly advised to contact an Admissions counselor prior to enrolling in an accounting program.

 




Bachelor of Business Administration Degree (B.B.A.)
Accounting

 This program is offered:
new york city newark woodbridge woodland park online

B.B.A., Accounting 2016-2017 Course Requirements

Accounting
Bachelor of Business Administration Degree (B.B.A.)

 

Course Requirements

MAJOR CORE COURSES

Semester credits


3 Credit Hours

Covers the corporate form of a business organization. Students learn accounting principles for the valuation of receivables, the recording of long-term assets, current liabilities, and long-term liabilities. Includes an accounting software component.

Prerequisite: ACC1111 

 


3 Credit Hours

Presents an in-depth study of concepts, principles, and processes with an emphasis on contemporary theory. Students learn about working papers, cost and revenue apportionments, and adjusting/closing entries. Emphasis is given to certain balance sheet classifications including cash, receivables, inventories, and fixed assets.

Prerequisite: ACC1112

 


3 Credit Hours

Builds on the concepts presented in Intermediate Accounting I. Special attention is given to certain balance sheet classifications, including intangible assets, current and long-term liabilities, and stockholders' equity. Students explore contemporary accounting topics as enumerated in FASB pronouncements.

Prerequisite: ACC2201

 


3 Credit Hours

Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process costs systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.

Prerequisite: ACC1112

 


3 Credit Hours

Provides an analytical overview of the accounting problems associated with business combinations. Students learn how to prepare and interpret financial reports for combined corporate entities. Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting.

Prerequisite: ACC2202

 


3 Credit Hours

Introduces the study of federal income tax. This course explores the principles of income recognition; business and non-business expense deductions; the concept of capital gains/losses for individuals; and tax situations specific to corporations including capital structure and earnings, profits, and dividend distributions.

Prerequisite: ACC2202

 


3 Credit Hours

Examines the role and function of the independent auditor. Provides analyses of court decisions and rulings by regulatory agencies. Students learn about the forces that have influenced philosophy and conceptual foundations of auditing, the standards that guide the auditor, and the methodology used in conducting an audit.

Prerequisites: ACC3310, MAT2215

 


3 Credit Hours

Provides an in-depth examination of the political, legal, ethical, and regulatory issues related to managerial decisions. Topics include commercial paper, real and personal property, creditors’ rights and bankruptcy, agency, estate planning, and government regulations.

Prerequisite: BUS2231

 


3 Credit Hours

Introduces the commercial and financial relationships between the United States and the rest of the world. The course emphasizes the development of the international monetary system, including a detailed comparison of floating exchange rates with the workings of the gold standard and the Bretton Woods system.

Prerequisite: ECO2200

 


3 Credit Hours

Analysis of advanced corporate finance concepts, including investment criteria, the use of techniques/tools such as net present value, internal rate of return, risk and return, cost of capital, and long-term financial policy. Financing with derivatives, capital structure management, and corporate restructuring will also be considered.

Prerequisite: FIN3301

 




BUSINESS CORE COURSES



3 Credit Hours

Introduces the basic structure of accounting terminology and procedures of a corporation. Students learn about recording and reporting functions, adjusting entries, and the preparation of financial statements.

 


3 Credit Hours

Explores the nature and scope of business, examines its component parts, and describes how it is organized and managed. Students learn about the internal and external forces that comprise our business and economic system. This course covers career development and teaches practical techniques and strategies for success.

 


3 Credit Hours

Provides students with detailed knowledge of the laws relating to contracts, commerce, property, sales, negotiable instruments, and employment. Students develop an awareness of business situations requiring legal counsel and a familiarization with the overall structure of the legal system.

 


3 Credit Hours

Allows students to work in a position related to their course of study. Students integrate the skills and knowledge learned through their academic experiences and participate in focused online discussions and special online projects.

Prerequisite: Departmental permission

 


3 Credit Hours

Provides an introduction to computer technology with an emphasis on applications. Students learn to use software, such as Microsoft Windows, Word, PowerPoint, and Excel. This course provides an orientation to Berkeley College’s computer framework including Blackboard, content collection, and portfolio development.

 


3 Credit Hours

Introduces the core principles of micro and macroeconomic theory while emphasizing real-world personal, business, and governmental applications. Topics include tradeoffs and opportunity costs, gains from specialization and trade, supply and demand, the role of government in the economy, inflation and unemployment, and the monetary system of the United States.

 


3 Credit Hours

Provides an overview of the fundamental principles relating to the study of finance, including theories and practices in financial management. Students become familiar with the financial organization and operation of a business. Topics include financial analysis, planning and control, budgeting and forecasting, and financing.

Prerequisites: ACC1111, MAT2215

 


3 Credit Hours

Explores the diverse environment, management concerns, financial issues, and marketing questions faced by international business organizations. Students gain a heightened global awareness as they seek the knowledge and skills needed to function competitively in an increasingly interdependent world.

Prerequisite: BUS1101

 


3 Credit Hours

Examines operational theories of management under the functions of planning, organizing, staffing, directing, and controlling. Emphasizes the manager’s role in creating and maintaining an internal environment for performance. Students discuss cases in detail.

Prerequisite: BUS1101

 


3 Credit Hours

Provides an introduction to the fundamental principles and practices in the marketing process. Provides a detailed study of each marketing mix tool (product, price, place, promotion) along with an introduction to marketing research and consumer behavior.

 





LIBERAL ARTS AND SCIENCE CORE COURSES*



3 Credit Hours

An introduction to expository writing through a comprehensive survey of forms of composition. Students are taught to use words with precision and strengthen their understanding and application of grammatical and rhetorical principles. Students are encouraged to appreciate and incorporate the principles of academic and professional writing.

 


3 Credit Hours

Further develops the writing, reading, and interpretive abilities introduced in ENG1105 through critical engagement with literary texts from a myriad of genres. 

Prerequisite: ENG1105

 


3 Credit Hours

Explores a wide variety of professional and creative writing modes, from personal profiles to blogging and beyond. Students build their reading, writing, and researching skills while reinforcing the fundamental concepts and current developments associated with the areas of their respective majors.

Prerequisite: ENG2205

 


3 Credit Hours

Introduces the study of ethics and moral philosophy, including its historical development, the major figures within that history, and ethical and moral issues that face us today. This course presents the ideas of great thinkers throughout history and encourages students’ own thinking on various ethical and moral issues.

 


3 Credit Hours

Introduces students to the personal use of mathematics and the applications for various business disciplines. This course will explore the business applications of linear functions, quadratics functions, and systems of linear equations. Emphasis will be placed on the use of Excel to solve real-world business problems.

Prerequisite: CSK85 or placement-based score

 


3 Credit Hours

Introduces statistical methods and procedures. Students become acquainted with the collection, analysis, and presentation of quantitative data. Topics include basic concepts of probability, frequency distributions, binomial distributions, sampling theory, hypothesis testing, and regression and correlation.

 


3 Credit Hours

Explores the psychological principles involved in coping with the challenges of moving through changes in life stages and life circumstances. Topics include stress management, communication, time management, healthy relationships, positive thinking, conflict management, and balancing home, education, and work.

 


3 Credit Hours

Students will develop the interpersonal skills known to be key ingredients for successful everyday interactions with a focus on the challenges of workplace relationships involving coworkers, supervisors, and customers/clients. Some major skill areas covered in the course include making a good impression with your employer, managing conflict with difficult coworkers, working on a team with diverse groups of people, providing exceptional service for customers/clients, and managing on-the-job stressors.

 


3 credits

English Elective


3 credits

Humanities Elective


6 credits

Liberal Arts Electives


3 credits

Mathematics/Science Elective


3 credits

Science Elective


3 credits

Social Science Elective




15 credits

FREE ELECTIVES**



120 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION

*12 credits of Liberal Arts Electives must be at the 3000/4000 level.

**Students who intend to take the Certified Public Accountant (CPA) exam in New Jersey should select Free Elective courses from the Liberal Arts and Sciences courses. Students who intend to take the CPA exam in New York should take BUS2245 Business Ethics as a Free Elective.

Accounting majors must achieve a minimum of a C average in Financial Accounting I and Financial Accounting II in order to enroll in Intermediate Accounting I.

Graduates of Berkeley College accounting programs do not automatically become CPAs, and such programs are not specifically intended to prepare graduates for the CPA examination. CPA requirements vary by jurisdiction. Generally, to be licensed as a CPA an applicant must complete a combination of specified educational and/or experience requirements, demonstrate good moral character (which may include an absence of criminal convictions), and pass a CPA examination. Applicants for whom such requirements may be matters of concern are strongly advised to contact an Admissions counselor prior to enrolling in an accounting program.       

 




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