Accounting Bachelor of Business Administration Degree (BBA)

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 Internship courses are only offered online.



Course Requirements


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

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

ACC2252 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: ACC1112

ACC3201 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

ACC3202 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: ACC3201

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: ACC3202

ACC3352 Federal Taxation II

3 Credits

Builds on the concepts presented in Federal Taxation I. This course focuses on the study of advanced income taxation with a particular emphasis on the taxation of corporations, partnerships, and estates.

Prerequisite: ACC3202 and ACC2252

ACC4115 Advanced Accounting Information Systems

3 Credits 

This class explores the relationship between data analytics and the accounting profession. Students will perform analytics and leverage the results for decision-making. Key topics include business processes, risk and assurance, and technologies and data analytics.

Prerequisites: CIS2201, ACC2115, and ACC3310

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 and 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.

Prerequisites: BUS2231

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


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.


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

ENG2265 Business Communication

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: 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.

Humanities Elective- 3 Credits

Liberal Arts Electives- 6 Credits

Social Science Elective- 3 Credits

Business Electives - 6 Credits**

Free Electives - 6 Credits


*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: