| |
| Degrees/Courses |
| |
|
| |
| Bachelor of Science in Business Administration (B.S.B.A.) |
| Accounting and Business Administration Dual Major (Checklist - pdf) |
| Major Requirements: Fifty-seven (57) semester hours. Required courses
are ES213and 214, MS151 (MS252 or MS494 may be substituted);AG210,
211, 304, 305, 310, 336, 337, 405, 410, 451; and BS201, 202, 305, 331.
At least 18 semester hours of the dual major must be taken at Aquinas
College. Of those 18 semester hours, a minimum of 9 hours must be taken
in accounting courses at the 300 level and above. |
| |
| Bachelor of Professional Accountancy (B.P.A.) |
| Professional Accountancy Major (Checklist - pdf) |
| Major Requirements: One-hundred-fifty (150) semester hours.The required
courses for the major include ES213and 214; MS151 (MS252 or MS494
may be substituted); AG210, 211, 304, 305, 310, 336, 337, 405, 410, 451;
BS201, 202, 305, 331, and: |
| Courses |
Credits |
| AG303 Accounting for Nonprofits |
3 |
| AG397 Field Experience |
3 |
| AG450 CPA Review |
1-3 (variable) |
| BS/EH106 Business Communications |
3 |
| BS460 Ethincal Application in Business |
3 |
| CS Technology |
2 (one already required) |
| BS492 Cases in Business Policy |
3 |
| Accounting, Business, and other electives |
6-8 |
|
| At least 24 semester hours must be taken at Aquinas College, 12 of which
must be taken in accounting courses at the 300 level and above. |
| |
| Accounting Minor (Checklist - pdf) |
| Minor Requirements: Twenty-four (24) semester hours. Required courses
are AG210, 211, 304, 305, 310, and a minimum of 5 semester hours selected
from AG336, 337, 403, 405, 410, and 451. A minimum of 6 semester
hours of the minor must be taken at Aquinas College in accounting courses
at the 300 level and above.
Every course applied to an Accounting Major/Minor must be completed with
a grade of C- or better. Students may take a course twice to obtain the
requisite C- to apply it to the major/minor.
A number of college electives are offered and recommended depending
on the type of certification desired; i.e., Certified Public Accountant (CPA),
Certified Internal Auditor (CIA) or Certified Management Accountant (CMA).
Students planning a career in accounting should consider taking AG210
and AG211 in their freshman year to allow for a potential internship in their
junior year. |
| |
| Courses |
| AG100 Financial Activities for Nonprofits (3) |
An introduction to financial information needed by decision makers for notfor-
profit organizations. Includes an overview of financial reporting, managerial
accounting and finance. Specific topics include financial statements, budgeting,
strategies for revenue generation, relevant costs, time value of money and cash
management. |
| |
| AG210 Principles of Accounting I (4) |
Introduction to financial accounting and its application to the reporting needs
of organizations. Topics include basic accounting processes and procedures,financial statement preparation and analysis, internal control, and the valuation
and measurement of accounts included in financial reports. Designated as
AG212 and AG213in the evening program.
Prerequisite for AG213is AG212. |
| |
| AG211 Principles of Accounting II (4) |
An introduction to managerial accounting concepts and the use of accounting
information for planning, control and decision-making. Topics include cash flow
statements, costing of products and services, cost-volume-profit analysis, budgeting,
performance evaluation, and costs relevant to decision-making.
Prerequisite: AG210. Designated as AG214 in the evening program. |
| |
| AG303 Accounting for Nonprofits (3) |
Provides an introduction to fund accounting with particular emphasis on accounting
for state and local governmental units. Accounting for hospitals, colleges,
and universities, and other nonprofit organizations is also covered. Required
for students planning to take the CPA examination.
Prerequisite: AG211 or AG214. |
| |
| AG304 Intermediate Accounting I (4) |
| A continuation of the study of financial accounting theory and practice. Topics
include the development of accounting standards, conceptual framework of accounting,
financial statement presentation, and the recognition and measurement
of assets.
Prerequisites: AG211 or AG214. |
| |
| AG305 Intermediate Accounting II (4) |
| A continuation of AG304, expanding into the areas of long-term investments,
liabilities, stockholders’ equity, E.P.S., statement of cash flows, pensions, leases,
and taxes.
Prerequisite: AG304. |
| |
| AG310 Cost Accounting (3) |
| Encompasses cost definitions, product and service costing, activity-based costing,
standard cost, flexible budgeting, planning and controlling costs, and other
related topics.
Prerequisites: AG211 or AG214, CS152. |
| |
| AG/BS336 Tax Law I (3) |
| Covers the basic concepts of federal income taxation applicable to individual taxpayers,
including realization and recognition of income, deductions and credits.
Prerequisite: AG211 or AG214. |
| |
| AG/BS337 Tax Law II (3) |
| A continuation of the basic concepts and principles of federal income taxation as
it applies to partnerships and corporations.Topics covered include partnerships,
S Corporations, regular corporations, LLCs, LLPs, gift tax and estate tax. |
| |
| AG397 Field Experience (Variable) |
| Up to 12 semester hours of accounting internship or co-operative experience.
Prerequisite: Approval of the chairperson. |
| |
| AG398 Special Topics in Accounting (Variable) |
| Research and analysis of critical topics in accounting. Offered on an occasional
basis.
Prerequisite: AG 304 and approval of the chairperson. |
| |
| AG399 Independent Project (Variable) |
| An individually negotiated project of a defined nature established by contract
between the instructor and student. Contract filed with the Registrar.
Prerequisite: Approval of the chairperson. |
| |
| AG405 Auditing (3) |
| Introduces auditing theory along with current procedures and practices. Includes
a review of the ethical and professional standards required of the CPA. Other
topics include the audit environment, the audit process and the audit report.
Prerequisite: AG305. |
| |
| AG410 Advanced Accounting (4) |
| A review of complex accounting areas including, but not limited to, business
combinations and consolidations, partnership accounting, and international accounting.
Prerequisite: AG305. |
| |
| AG450 CPA Review (Variable) |
| An organized review of auditing and attestation, financial accounting and reporting,
regulation, and business environment and concepts in preparation for the
CPA examination. Some emphasis on developing exam-taking skills.
Prerequisite: AG410. |
| |
| AG451 Accounting Systems and Analysis (4) |
| Includes an analysis of the fundamental concepts of information, communication
and system which form the framework of the design of accounting systems. Emphasis
is placed on internal controls in the system. Both manual and electronic
systems will be examined. Required for students planning to take the CPA examination.
This course also serves as the required capstone course to evaluate
students on their ability to analyze, define and articulate organizational problems
of a financial nature and communicate recommended solutions.
Prerequisite: AG410. |
