Accounting at Aquinas College

Accountancy (Professional) (BPA)

>Two-Year Rotation of Courses
*Two year course rotations are not binding and are subject to change

Major Requirements: Eighty-one (81) semester hours.

  • At least twenty-four (24) semester hours must be taken at Aquinas, eighteen (18) of which must be taken in accounting courses at the 300 level and above.
  • Total hours for the degree must be at least 150. A minimum of 150 (one hundred fifty) hours are required to be a CPA in Michigan.
  • A GPA of at least 2.0 must be maintained. Only courses with a grade of C- or better will count toward the major. Students may take a course twice to obtain the requisite C-.
Aquinas Requirements  
AG210 Principles of Accounting I 4.0
AG211 Principles of Accounting II 4.0
AG304 Intermediate Accounting I 4.0
AG305 Intermediate Accounting II 4.0
AG315 Cost Accounting 3.0
AG320 Acct. Communication and Prof. Development (WI) 3.0
AG330 Accounting Systems 3.0
AG/BS 336 Tax Law I 3.0
AG/BS 337 Tax Law II 3.0
AG390 Accounting for Nonprofits 3.0
AG405 Auditing 3.0
AG405L-Auditing Technology 1.0
AG410 Advanced Accounting 4.0
BS201 Principles of Management 3.0
BS202 Principles of Marketing 3.0
BS305 Financial Management 3.0
BS331 Business Law 3.0
BS460 Ethical Application in Business 3.0
BS492 Cases in Business Policy (SC) 3.0
CS156 Accounting Technology 1.0
CS152 Spreadsheets 1.0
CS252 Advanced Spreadsheets 1.0
ES211 Microeconomic Principles 3.0
ES212 Macroeconomic Principles 3.0
MS151 Elementary Statistics (MS252 or MS494 may be substituted 3.0
Accounting, Economics or Business Electives: 6.0
AG397 Field Experience (Internship-minimum three (3) credits) V



  • CS156 Accounting Technology (1)

    Accounting technology provides an opportunity for students to generate financial information for planning and decision-making using a leading full-service accounting information system. Students learn to create financial statements and supplemental schedules, budgets, graphical analysis, and other reports that facilitate the process of problem resolution.

  • CS252 Advanced Spreadsheets (1)

    This course is the second of two courses in spreadsheets. It is designed to teach advanced topics such as advanced formulas, list management, templates, object linking and embedding, macros, Visual Basic for Applications, data validation, and pivot charts and tables. Prerequisite: CS152.

  • ES211 Microeconomic Principles (3) SS1

    Introduction to the economic problem and the study of economics; basics of supply and demand; introduction to concepts and models used to understand the economic behavior of households and firms, economic outcomes under various market structures, market failures, and international trade.

  • ES212 Macroeconomic Principles (3) SS1

    Introduction to the economic problem and the study of economics; basics of supply and demand; introduction to concepts and models used to understand the business cycle (fluctuations in national income and employment) and inflation; basics of international finance.

  • MS151 Elementary Statistics (3) QR

    Designed primarily for students who have had no more than two years of high-school mathematics or its equivalent. Includes the fundamental concepts of descriptive and inferential statistics. Prerequisite: MS107. This course is not accepted for the General Education Mathematics requirement.

  • AG210 Principles of Accounting I (4) SS1

    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 recognition and measurement of accounts included in financial reports. Recommended: MS114. Pre/Corequisite: CS152.

  • AG211 Principles of Accounting II (4) SS1

    An introduction to managerial accounting concepts and the use of accounting information for planning, control, and decision-making. Topics include costing of products and services, cost volume-profit analysis, budgeting, performance evaluation, and costs relevant to decision-making. Prerequisites: AG210, CS152

  • AG304 Intermediate Accounting I (4) SS1

    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. Prerequisite: AG211.

  • AG305 Intermediate Accounting II (4) SS1

    A continuation of AG304. Topics include long-term investments, liabilities, stockholders’ equity, earnings per share, leases, taxes, and the statement of cash flows. Prerequisite: AG304.

  • AG315 Cost Accounting (3) SS1

    Topics include cost definitions, product and service costing, activity-based costing, standard costs, flexible budgeting, planning and controlling costs, and other related topics. Prerequisites: AG211 and Excel proficiency.

  • AG320 Accounting Communication and Professional Development (3) SS1, WI

    Focuses on the development of research, writing, presentation, and communication skills necessary to be effective in an accounting career. It explores the accounting profession and develops students’ abilities to navigate various accounting career paths. Prerequisite: AG211.

  • AG330 Accounting Systems (3) SS1

    Reviews the design, implementation, and monitoring of information systems. Emphasis is placed on internal controls in the system. Prerequisite: AG304

  • BS336/AG336 Tax Law I (3)

    Covers the basic concepts of federal income taxation applicable to individual taxpayers, including tax research, realization and recognition of income, deductions and credits. Prerequisite: AG210.

  • BS337/AG337 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. Prerequisite: BS/AG336.

  • AG390 Accounting for Nonprofits (3) SS1

    Provides an introduction to accounting rules for state and local governmental units, hospitals, colleges and universities, and other nonprofit organizations. Prerequisite: AG304

  • AG397 Field Experience (Variable) SS1

    Up to twelve (12) semester hours of accounting internship or cooperative experience. Prerequisite: Approval of the department chairperson. Pass/Fail.

  • AG405 Auditing (3) SS1

    Introduces auditing theory and 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. Prerequisites: AG305 and AG330.

  • AG410 Advanced Accounting (4) SS1

    A review of complex accounting areas including, but not limited to, business combinations and consolidations, partnership accounting, and international accounting. Prerequisite: AG305.

  • AG453 Cases in Accounting (3) SS1, SC

    Accounting capstone course in which students are evaluated on their ability to identify and analyze organizational problems of a financial nature and recommend solutions. Prerequisites: AG405 and senior status.

  • BS201 Principles of Management (3) SS1

    The focus is on the study of the origin and development of management theory, processes of management, decision-making, leadership, communication, social responsibility, and international management. Emphasis on application of management principles to managing organizations.

  • BS202 Principles of Marketing (3)

    An introduction to basic marketing concepts, including marketing strategy, pricing, promotional activities, product development, and physical distribution. Sophomore status required for traditional age students. Recommended: ES 211.

  • BS305 Financial Management (3) SS1

    Covers the concepts and techniques underlying effective decision making related to investment and financing decisions. Some of the topics include planning profitability, analysis of risk, valuation of financial assets, time value of money, cost of capital, capital budgeting, planning capital structure, and dividend decisions. Prerequisites: AG211, ES211, MS151, CS152. Also business/ financial calculator proficiency. This course is not accepted for the Social Science Distribution requirement.

  • BS331 Business Law I (3)

    Focuses on the basics of business organizations including corporations, partnerships, limited liability corporations, professional corporations; contracts, including formation, legality, enforcement, breach, and remedies; the Uniform Commercial Code with a special emphasis on Sales and Negotiable Instruments and their application to the accounting and banking professions; also facilities liability, surveys estates, creditors rights, bankruptcy, and torts and criminal law as they relate to the business environment.

  • BS460 Ethical Application in Business (3) SSI

    Principles and perspectives of ethical business and organizational decision-making are studied and applied to a variety of decisions. Emphasis is placed on the identification of ethical choices in the context of the conflicting pressures on management, both in the public and private sector. Prerequisite: Junior or Senior status.

  • BS492 Cases in Business Policy (3) SC

    A case-oriented course focusing on organizational strategy and its implementation. Prerequisites: BS201, BS202, BS305. Open to juniors and seniors only.