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 (https://berkeleycollege.edu/academics/index.html) 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.
Course Requirements
MAJOR CORE COURSES
ACC1112 Financial Accounting II
3 Credits
Course introduces accounting for receivables, plant assets, intangible assets, liabilities, stockholders’ equity, and investments. Students learn how to prepare and interpret cash flow statements.
Prerequisite: ACC1111
ACC1113 Managerial Accounting
3 Credits
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 Credits
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
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: ACC1113
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
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, and preparation of bank reconciliation.
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.
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 students to the core concepts and principles of microeconomics. Emphasis is on real-world applications from a personal, business, and governmental perspective. Topics include tradeoffs and opportunity costs, gains from specialization and trade, supply and demand, and the efficiency of markets.
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, and MAT2218
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.
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
ENG3316 The Confident Writer
3 Credits
Explores a wide variety of non-fiction writing genres, including personal profile, journalism, criticism, and more. Students build their reading, writing, and researching skills while also 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 First Year Experience
3 Credits
Explores the challenges students most frequently face in pursuing and achieving a college degree. Students will identify their own perceived challenges, share critical insights to meeting them, and implement their own plan of action to address and overcome such challenges.
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
Business Electives - 6 Credits**
Free Electives - 12 Credits
120 SEMESTER CREDIT HOURS REQUIRED FOR GRADUATION
*12 credits of Liberal Arts Electives must be at the 3000/4000 level.
**Any courses in the Larry L. Luing School of Business.
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.
Professional Licensure & Certification
Information about professional licensure and/or certification requirements for this program is available online at: https://berkeleycollege.edu/about/accreditation-regulatory/online-state-authorization-info/index.html