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 (https://berkeleycollege.edu/academics.htm) for information on where each program is offered. Additionally, all students may be required to take some courses at another campus or online. The Internship courses are only offered 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

ACC1113 Managerial Accounting

3 Credit Hours

Introduces the use of accounting information for management planning, control in budget preparation, and the evaluation of cost behavior.

Prerequisite: ACC1111 or ACC1112 

ACC2115 Accounting Information Systems

3 Credit Hours

This course uses a transaction cycle approach to study sources of information, documentation, data flows, logical tasks, accounting records, and internal controls.  Students will learn how technology advances the accounting process.  Students use a major accounting software application to input data into books of original entry, maintain the general ledger, and generate financial statements. They also use a major spreadsheet application to generate and analyze reports.  This course will also consider cyber security concerns. 

Prerequisite: ACC1111, ACC1112, ACC1113, and CIS1115

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: ACC1113

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, Financial Accounting II, and Managerial Accounting 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