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Accounting Degree

Berkeley College has received specialized accreditation for its business programs through the International Accreditation Council for Business Education (IACBE) located at 11374 Strang Line Road in Lenexa, Kansas, USA. A.A.S., Business Administration - Accounting and B.B.A., Accounting are accredited by IACBE. 
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Student Testimonial

“If you’re the type of person that needs a one-on-one small environment, then Berkeley is the place for you. It was the small classroom settings that helped me stay focused. The professors were a pleasure, and they knew how to explain the material in real life situations.”

-George Firingos, Berkeley College Alumnus – Accounting Major
Controller, Ai Media Group

George Firingos, Berkeley College Alumnus

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 degree 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.

For more information regarding a degree in Accounting or another program of study at Berkeley College, click here.

Benefits of an Accounting Degree:

  • 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
  • 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 Certified Public Accountant (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

Career Paths:

At Berkeley College, our career-focused curricula are designed with job preparation in mind. Most of our majors offer specific Career Paths for students. By working with professional advisory boards, these Career Paths recommend elective courses that complement the program curricula and help develop the exact career skills that employers look for when hiring graduates or promoting employees.

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

Not all programs are offered for completion at each campus or through Berkeley College Online®. Please review the academic program pages for information on where each program is offered. Additionally, all students may be required to take some courses at another campus or online. The Career Development and Internship courses are only offered online.

This program is offered in: New York City, Newark, Woodbridge, Woodland Park, Online

PROGRAM LEARNING OBJECTIVES

Course Requirements

MAJOR CORE COURSES 

ACC1112 Financial Accounting II

3 Credits

Covers the corporate form of business organizations. Course introduces recording of plant assets, intangible assets, depreciation, current liabilities, and payroll by the accrual method. Students learn how to prepare and interpret cash flow statements. This class also introduces the use of accounting information for management planning and the evaluation of cost behavior.

Prerequisite: ACC1111

ACC2201 Intermediate Accounting I

3 Credits

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

ACC2202 Intermediate Accounting II

3 Credits

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. Topics include investments in marketable securities, income taxes, leases, and statement of cash flows.

Prerequisite: ACC2201

ACC2240 Cost Accounting

3 Credits

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

ACC1111 Financial Accounting I

3 Credits

Introduces the basic structure of accounting terminology and procedures of a business organization. Students learn about recording and reporting functions, adjusting entries and closing entries, the preparation of financial statements, accounting for merchandising operations, valuation of inventories, purpose and significant features of internal controls, preparation of bank reconciliations and the valuation of receivables.

BUS2293 Internship

3 Credits

Students work in a position related to their course of study while at the same time completing online course requirements – including focused online discussions and special online projects – that integrate the skills and knowledge learned through their degree program.

Prerequisite: Departmental permission

CIS1115 Computer Applications

3 Credits

Provides an introduction to computer technology with an emphasis on applications. Students learn to use software, such as Microsoft Windows, Word, PowerPoint, and Excel.

IBS2201 International Business

3 Credits

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.

MGT2220 Principles of Management

3 Credits

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.

MKT2220 Principles of Marketing

3 Credits

Provides an introduction to fundamental principles and practices in the marketing process, including a detailed study of each marketing mix tool (product, price, place, promotion), along with an introduction to marketing research, target marketing, SWOT construction and analysis, strategic marketing planning, and consumer behavior. This is the gateway course to the Marketing Communications Program.

CAREER DEVELOPMENT COURSE

CDV2000 Career Development I

3 Credits

Introduces students to the fundamentals of career development and planning. Students focus on setting appropriate career goals based on self-assessment in alignment with skills and competencies. Students learn how to write a professional resume and cover letter, how to communicate effectively in multiple media, and how to develop time management skills to help them succeed both academically and professionally.

*Note: CDV2000 and CDV3000 are only offered as 7 week courses.

LIBERAL ARTS AND SCIENCE CORE COURSES

ENG1105 Writing and Research

3 Credits

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.

ENG2205 Writing Through Literature

3 Credits

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

Prerequisite: ENG1105

HUM2225 Introduction to Ethics

3 Credits

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.

MAT2212 Quantitative Methods

3 Credits

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, quadratic 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

MAT2215 Statistics I

3 Credits

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.

SOC1123 Psychology of Adjustment

3 Credits

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.

SOC2231 Human Relations

3 Credits

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.

FREE ELECTIVES- 6 CREDITS

60 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION

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.

SAMPLE PROGRAM SEQUENCE

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

Not all programs are offered for completion at each campus or through Berkeley College Online®. Please review the academic program pages for information on where each program is offered. Additionally, all students may be required to take some courses at another campus or online. The Career Development and Internship courses are only offered online.

This program is offered in: New York City, Newark, Woodbridge, Woodland Park, Online

PROGRAM LEARNING OBJECTIVES 

Course Requirements

MAJOR CORE COURSES

ACC1112 Financial Accounting II

3 Credits

Covers the corporate form of business organizations. Course introduces recording of plant assets, intangible assets, depreciation, current liabilities, and payroll by the accrual method. Students learn how to prepare and interpret cash flow statements. This class also introduces the use of accounting information for management planning and the evaluation of cost behavior.

Prerequisite: ACC1111

ACC2201 Intermediate Accounting I

3 Credits

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

ACC2202 Intermediate Accounting II

3 Credits

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. Topics include investments in marketable securities, income taxes, leases, and statement of cash flows.

Prerequisite: ACC2201

ACC2240 Cost Accounting

3 Credits

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

ACC3310 Advanced Accounting

3 Credits

Examines advanced theory and problem-solving for corporations and partnerships. Provides an analytical overview of the accounting problems associated with business combinations. Students learn how to prepare and interpret financial reports with respect to the resultant combined corporate entities. Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting.

Prerequisite: ACC2202

ACC3351 Federal Taxation I

3 Credits

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. Students prepare tax returns and supporting schedules.

Prerequisite: ACC2202

ACC4410 Auditing

3 Credits

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

BUS3331 Business Law II

3 Credits

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

ECO4401 International Economics

3 Credits

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

FIN4416 Advanced Corporate Finance

3 Credits

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: FIN3302

BUSINESS CORE COURSES

ACC1111 Financial Accounting I

3 Credits

Introduces the basic structure of accounting terminology and procedures of a business organization. Students learn about recording and reporting functions, adjusting entries and closing entries, the preparation of financial statements, accounting for merchandising operations, valuation of inventories, purpose and significant features of internal controls, preparation of bank reconciliations and the valuation of receivables.

BUS2231 Business Law I

3 Credits

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.

BUS4483 Internship

3 Credits

Students work in a position related to their course of study while at the same time completing online course requirements – including focused online discussions and special online projects – that integrate the skills and knowledge learned through their degree program.

Prerequisite: Departmental permission

CIS1115 Computer Applications

3 Credits

Provides an introduction to computer technology with an emphasis on applications. Students learn to use software, such as Microsoft Windows, Word, PowerPoint, and Excel.

CIS2201 Advanced Spreadsheets

3 Credits

Provides students with experience using spreadsheet applications, such as Microsoft Excel. Topics include building complex worksheets; importing and exporting data; using mathematical, financial, and statistical functions; developing macros; consolidating spreadsheets; creating templates; and utilizing “what if” analyses.

Prerequisite: CIS1115

ECO2200 Principles of Economics

3 Credits

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.

FIN3302 Corporate Finance

3 Credits

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

 

IBS2201 International Business

3 Credits

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.

MGT2220 Principles of Management

3 Credits

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.

MKT2220 Principles of Marketing

3 Credits

Provides an introduction to fundamental principles and practices in the marketing process, including a detailed study of each marketing mix tool (product, price, place, promotion), along with an introduction to marketing research, target marketing, SWOT construction and analysis, strategic marketing planning, and consumer behavior. This is the gateway course to the Marketing Communications Program.

CAREER DEVELOPMENT COURSES

CDV2000 Career Development I

3 Credits

Introduces students to the fundamentals of career development and planning. Students focus on setting appropriate career goals based on self-assessment in alignment with skills and competencies. Students learn how to write a professional resume and cover letter, how to communicate effectively in multiple media, and how to develop time management skills to help them succeed both academically and professionally.

*Note: CDV2000 and CDV3000 are only offered as 7 week courses.

CDV3000 Career Development II

3 Credits

Focuses on the job application and interview process. Students learn how to develop a field search for employment opportunities and apply for jobs in their fields of study. Students observe and critique mock interviews and learn how to negotiate salary offers.

Prerequisite: CDV2000

*Note: CDV2000 and CDV3000 are only offered as 7 week courses.

LIBERAL ARTS AND SCIENCE CORE COURSES*

ENG1105 Writing and Research

3 Credits

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.

ENG2205 Writing Through Literature

3 Credits

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

Prerequisite: ENG1105

ENG2215 Public Speaking

3 Credits

Supports students in the development of oral communication skills. This course emphasizes the identification of good and poor speech habits, techniques for improving speech, oral interpretation, effective speech planning and delivery, and interpersonal communication.

Prerequisite or Corequisite: ENG2205

ENG3315 Advanced Writing

3 Credits

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

HUM2225 Introduction to Ethics

3 Credits

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.

MAT2212 Quantitative Methods

3 Credits

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, quadratic 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

MAT2215 Statistics I

3 Credits

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.

SOC1123 Psychology of Adjustment

3 Credits

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.

SOC2231 Human Relations

3 Credits

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.

English Elective- 3 Credits

Humanities Elective- 3 Credits

Liberal Arts Electives- 6 Credits

Science Elective- 3 Credits

Social Science Elective- 3 Credits

FREE ELECTIVES 9

120 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION

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

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.

SAMPLE PROGRAM SEQUENCE

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