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Online BS in Accounting Curriculum

Curriculum Details

  • 23 Core and Major Courses
  • 121 Credits
  • 8-Week Courses

In DSU’s online BS in Accounting program, you’ll gain a set of management and accounting skills that will set you apart for leadership in growing careers. You’ll also complete hours toward the requirements to sit for industry exams such as Certified Public Accountant (CPA), Certified Management Accountant (CMA) and Certified Internal Auditor (CIA).

With eight-week courses, most students finish the online accounting program within four years, although eligible transfer credits may reduce your time to completion.

 

General Education Courses

Credits

The course is designed to develop skills and competence in writing prose compositions, reading, and listening. Problems in logical thought, organization of ideas, and comprehension in reading will receive special attention. All students are required to earn a grade of “C” or better or they must repeat the course. Prerequisites: Exemption from taking placements tests, a passing score on the English placement test, or successful completion of ENGL 100. 

The course is a continuation of English 101. Emphasis will be placed on longer critical writing and the research paper. All students are required to earn a grade of “C” or better or they must repeat the course.

Introduction to writing as learning from research and communicating critical thinking. Emphasis on pre-writing, drafting, and revising for a specific purpose and audience. The course uses a multi-modal approach with focus on oral literacy and speech proficiencies. All students are required to earn a grade of “C” or better or they must repeat the course.

University Seminar is a two-semester, General Education course sequence designed to provide students with the essentials for a smooth transition to college life and academic success. Academic skills will be developed. These skills include critical reading, thinking, listening, writing, speaking, and using the library, the internet, and word processing. Values clarification, coping with peer pressures, and the impact of a healthy lifestyle will be addressed. Opportunities will be provided for self-evaluation and growth in basic learning strategies as well as personal and career goals. Knowing the history of the University, feeling connected to the institution, and sharing a common educational experience with other freshmen are important goals of this course.
University Seminar is a two-semester, General Education course sequence designed to provide students with the essentials for a smooth transition to college life and academic success. Academic skills will be developed. These skills include critical reading, thinking, listening, writing, speaking, and using the library, the internet, and word processing. Values clarification, coping with peer pressures, and the impact of a healthy lifestyle will be addressed. Opportunities will be provided for self-evaluation and growth in basic learning strategies as well as personal and career goals. Knowing the history of the University, feeling connected to the institution, and sharing a common educational experience with other freshmen are important goals of this course. 

The course is designed to acquaint the undergraduate student with current and correct information concerning fitness and its components and wellness concepts. Lifetime fitness and wellness is a General Education core course providing life-long learning by addressing general information concerning fitness and wellness promotion, as well as HIV/AIDS, and drug abuse prevention.

Through the development of job preparation skills and the introduction to graduate school and employment options, the Office of Career Services is tasked with assisting students in becoming ready for the global workforce. This is a Canvas-based online course offered by DSU. To interact many times a week, take part in threaded conversations, communicate with the instructor, and upload materials to Canvas. Through this course, they will gain the essential knowledge to build their networks and be great workplace candidates accurately and effectively.

The course is designed to develop persons with educated and informed perspectives on the world for the 21st century. These are individuals who know their world, and who can understand facets of globalism which transcend time, space, and place. Factors to be considered include global geography; global themes of the past; the global marketplace; and global political, social, and cultural developments. This will enable students to appreciate the past, comprehend the present, and be effective and knowledgeable global citizens for the future. A grade of “C” or better is required. Students must have a minimum of sixty (60) credit hours to register for Global Societies.
An introduction to functions, limits and continuity, the derivative, marginal functions, maxima/minima, integrals and fundamental theorems of calculus, applications of differentiation and integration in Business and Economics. Prerequisites: MTSC 125 with a “C” or better.

A course designed to expose students to polynomials, factoring, rational expressions, complex numbers, rational exponents, radicals, solutions of equations, linear and quadratic inequalities, functions and graphs, exponential and logarithmic functions, and synthetic division. Four (4) contact hours. Credit will not be given for MTSC 121, and the following courses: MTSC 101, MTSC 110, and MTSC 111.

This course is designed to prepare students for business calculus and quantitative business data analysis. Topics include exponential and logarithmic functions, consumer mathematics, series, systems of equations and inequalities, linear programming, matrix algebra, counting principles, and probability.

Accounting Core Courses

Credits

A survey of the functional areas of business. Major topics include: the economic, legal, social, and global environment in which modern businesses operate; social responsibilities of business; forms of business ownership; functions and responsibilities of managers; and fundamental concepts of marketing, accounting, finance, information management, and labor relations and human resource management.

The purpose of this course is to provide an introduction to computers and information processing for students desiring to learn what a computer is, how it functions, how it is applied to the solution of business and related problems in a modern society, and the future trends in computer applications. A hands-on approach will be employed with commercially available microcomputer software packages for word processing, electronic spreadsheets, database management, graphical presentations, and web design methods using HTML. Computer career opportunities will also be discussed.

An overview of the field of management. Emphasis on modern management theories. Principles and techniques of successful organization, management and operation of business activities.
This course addresses financial accounting concepts and principles applicable to business enterprises, including a study of the accounting cycle, accounting for selected assets and liabilities, preparation and presentation of financial statements for external users. Prerequisite: MSTC-121
This course is a follow-up to Principles of Accounting I. It is a study of managerial accounting concepts and tools necessary for analysis necessary for decision making. This course includes cost terminology, cost allocation, cost flows, activity-based management, cost-volume- profit and breakeven analysis, budgeting and analysis of cost relating to products and other related issues. Prerequisite: ACCT 204

This is a practical intensive course focusing on both written and oral presentation skills. Problems, issues, and technology of organizational communication are analyzed through written and oral presentations, case studies, experiential exercises, and projects. Students will learn to write and speak clearly and effectively by focusing on style, organization, strategy, and persuasion. The course will also include a discussion of speaking formats, delivery, organization, and use of multi-media technology. The course is intended to improve managerial effectiveness in negotiation, persuasion, and communication. Prerequisites: MGMT 100, ENGL 102 or ENGL 124, and ENGL 200 or ENGL 123.

The concepts developed in this course form the foundations for the area of finance. Major topics may include time value of money, valuation of stocks and bonds, risk and return, capital budgeting techniques, financial ratio analysis, capital structure and dividend policy. Prerequisites: ECON-208, Sophomore

The course addresses the application of behavioral science theories and research to understanding the behavior of persons in the work place with an emphasis on factors that impact workers’ morale, group dynamics, and worker efficiency. Prerequisites: MGMT 205, Junior status.

The course will expose students to the workings of the legal system with particular emphasis upon the public, private, and regulatory environments that affect individuals and organizations. Ethical, international, and other external influences on the organization will be discussed and analyzed in a legal context. Prerequisite: MGMT 100 or Junior standing. 

The course addresses accounting theory and practice underlying the preparation and presentation of financial statements, measurement and valuation of assets and liabilities, and selected balance sheet and related income statement items.
This course addresses cost accounting practices and procedures which includes the following: principles and methods of accounting for material, labor and overhead costs; accounting procedures related to job orders, process costing, and cost allocation procedures; principles of managerial control and other related topics. The course also addresses advanced topics in cost and management accounting. An emphasis is placed on various analyses and related topics which aid in managerial decision-making, cost determination and cost control.

The application of information systems to organizational decision-making and operations is the focus of this course. Topics include: fundamentals of information system development, management and structures of databases, query processing and report generation using computer and non-computer concepts, computer-human interface, end-user computing, and data communications and network.

The course addresses specific areas of law pertaining to commercial transactions with emphasis on legal concepts underlying sales of goods, commercial paper, partnerships, corporations, bankruptcy, and application of the Uniform Commercial Code.
The course, a continuation of Accounting 305, addresses accounting theory, practice, and issues related to corporate capital, current liabilities, long-term debt, pensions, leases, income tax accounting, revenue recognition, and preparation of the cash flow statement.
The course addresses principles involved in determining individual Total Income, Adjusted Gross Income, Taxable Income, and the Tax Liability for individual federal taxes. The Compliance Approach will be used to determine these components.

The course addresses concepts and issues underlying the modern practice of marketing including the following: the environmental forces affecting the marketing decision maker, organization and planning of the marketing function, market segmentation, marketing mix, and other relevant topics.

Production and Operations planning concepts and analytical systems will be the central theme of this course. Designing and managing production processes, facilities, and process control are discussed. Topics include demand forecasting, material planning, acquisition techniques, scheduling, total quality management, and continuous improvement concepts and methods.
A survey of the major issues faced by a manager operating in an international environment is the focus of the course. The aim of the course is to examine how different national and cultural environments affect the way that multinational companies (MNCs) operate from one country to the next. Topics include: an overview of global management, cultural environment, why firms internationalize operations, international human resource management, cross-cultural communication and decision-making, international strategies, and organizing international enterprises.
The course examines information systems with respect to critical characteristics of information that must be considered in the design and evaluation of a system and examines the key role enterprise systems and e-business play in businesses today. The course also covers documentation and design of relational databases. Finally, the course focuses on controls needed to reduce risk in the enterprise business processes.
The course provides in-depth study of the duties and responsibilities of auditors, including types of audits and audit programs. It includes a review of accounting theory and principles and their application to the work of an auditor, as well as methods in internal control and their importance in the context of external auditing.
This senior capstone Integrated Management Course is intended to apply theoretical concepts to a variety of organizational situations from a top-management perspective. The course also satisfies our General Education Requirement for a senior capstone course. The concepts and techniques of strategic management in organizations will be the focus of the course. Topics include developing a strategic vision, setting objectives, and crafting a strategy. Students will be expected to develop a competitive analysis portfolio, match strategy to an organization’s situation, build resource capabilities, support systems, budgets, policies, align culture and strategy, and structure the organization to implement the organization’s strategic vision in a dynamic global marketplace. The course is team-taught. Prerequisites: Last semester of coursework, MGMT 305, MGMT 306, MGMT 325, ACCT 302, FIN 300, MKT 300.
The course addresses the advanced accounting issues and concepts, including the following: consolidations, international accounting, partnerships, stock valuations, and interim and segment reporting.

Additional Education Courses

Credits

Natural Science General Education Courses
Varies – 3–4 hours to be selected from the following:

  • Astronomy
  • Biology
  • Chemistry
  • Ecology
  • Geology
  • Physical Science
  • Meteorology (w/ Lab)
  • Physics

Select Two (2) Art/Humanities General Education Courses

  • ART 101 Introduction to Art
  • MUSC 100 Introduction to Music
  • MUSC 101 African American Music
  • ENGL 113 Introduction to Theater
  • PHIL 201 Introduction to Philosophy
  • PHIL 202 Ethics
  • PHIL 204 Contemporary Moral Issues

Select One (1) History General Education Course

  • HIST 101 World History to the Sixteenth Century
  • HIST 102 World History from the Sixteenth Century
  • HIST 203 African American History to 1865
  • HIST 204 African American History from 1865

Select One (1) Literature General Education Course

  • ENGL 201 World Literature
  • ENGL 205 African-American Literature

Core & Social Science General Education Courses

  • ECON 201 Principles of Macroeconomics
  • ECON 202 Principles of Microeconomics
  • ECON 208 Introductory Statistics
  • PSYC 201 Introduction to General Psychology

Select One (1) Accounting Elective

  • ACCT 312 Accounting for E-Commerce Organizations
  • ACCT 410 International Accounting
  • ACCT 412 Corporate/Partnership/Estate Taxation
  • ACCT 427 Governmental Accounting
  • ACCT 432 Financial Statement Analysis

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