Bachelor of Arts Degree
In addition to the general education requirements, majors in Accounting must complete a concentration of 36 semester hours in Accounting and Economics including:
Courses Required for General Education:
Students planning to sit for the CPA Exam will need additional hours. Accounting majors are encouraged to also complete the Business Management major.
Other Recommendations: Leadership Academy Certificate
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.
A study of federal income tax provisions relating to individuals, corporations, and partnerships.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).
A comprehensive capstone course for students majoring in Finance that integrates material from previous courses taken in the major and explores a wide range of finance-related topics, including the ethical issues affecting the current financial environment of business firms. Pre-requisites: BUAD3370, BUAD3380.
Analysis of the fundamental principles of the American economic system, centering on price, production, market structures, and a survey of contemporary economic problems, e.g. sustainability. ELO5 Social Science - Sustainability
An introduction to economic data and statistical techniques commonly applied in business settings. Topics include understanding the basics of data interpretation, manipulation, and visualization. Students will learn how to carry out and interpret basic linear regression and other methods of statistical analysis in Excel.
Data analysis and measures of central tendency, dispersion, and correlation. Introduction to probability. Estimation and hypothesis testing. Bivariate regression. ANOVA. Introduction to nonparametric techniques. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.
An introduction to differential and integral calculus. Topics include limits, continuity, differentiation and integration techniques, and applications. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.
A study of federal income tax provisions relating to individuals, corporations, and partnerships.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).
A comprehensive capstone course for students majoring in Finance that integrates material from previous courses taken in the major and explores a wide range of finance-related topics, including the ethical issues affecting the current financial environment of business firms. Pre-requisites: BUAD3370, BUAD3380.
Analysis of the fundamental principles of the American economic system, centering on price, production, market structures, and a survey of contemporary economic problems, e.g. sustainability. ELO5 Social Science - Sustainability
An introduction to economic data and statistical techniques commonly applied in business settings. Topics include understanding the basics of data interpretation, manipulation, and visualization. Students will learn how to carry out and interpret basic linear regression and other methods of statistical analysis in Excel.
Data analysis and measures of central tendency, dispersion, and correlation. Introduction to probability. Estimation and hypothesis testing. Bivariate regression. ANOVA. Introduction to nonparametric techniques. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.
An introduction to differential and integral calculus. Topics include limits, continuity, differentiation and integration techniques, and applications. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.
A minor in Accounting consists of 18 semester hours or more in Accounting (except Seminar in Accounting) including:
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
Students wishing to earn the Data Analytics for Accounting certificate must complete the following 18 credit hours with Graceland University.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An introduction to the fundamentals of computer programming through extensive practice developing software in the Python language. Fundamental terminology and topics such as integrated development environments, variables, data types, control structures, functions, and objects will be covered. ELO4 Global Learning - Innovation
Introduction to the basic methods of analysis in Data Science and Data Analytics. This course introduces students to the basic statistical methods, coding applications, problem solving, and data integrity issues common to the field.
The course covers the basic aspects of a complete data analytics project. Students will use data sets obtained from community partners. Students will work in teams with each team producing a problem definition in conjunction with the client, conducting the proposed analysis directed at providing insight into the problem, and disseminating the results of the analysis in written and oral form.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An introduction to the fundamentals of computer programming through extensive practice developing software in the Python language. Fundamental terminology and topics such as integrated development environments, variables, data types, control structures, functions, and objects will be covered. ELO4 Global Learning - Innovation
Introduction to the basic methods of analysis in Data Science and Data Analytics. This course introduces students to the basic statistical methods, coding applications, problem solving, and data integrity issues common to the field.
The course covers the basic aspects of a complete data analytics project. Students will use data sets obtained from community partners. Students will work in teams with each team producing a problem definition in conjunction with the client, conducting the proposed analysis directed at providing insight into the problem, and disseminating the results of the analysis in written and oral form.
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
The financial theory and application in financial statement analysis from the perspective of financial statement users. Students will learn to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other managerial decisions that rely on financial data. Prerequisite: ACCT2310.
Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.
A study of federal income tax provisions relating to individuals, corporations, and partnerships.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.
Designed to prepare students to manage, report, interpret, and analyze financial data. Students will have the opportunity to apply financial concepts when studying examples including mergers and acquisitions, corporate reports, exchange rates on profitability, and relationship between headquarters and branches. In addition, this course is designed to assist students analyze consolidated financial statements, and to understand accounting for derivatives, governmental and not-for-profit accounting, and reporting. Recommended prerequisite: ACCT2310 Financial Accounting.
Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.
The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
The financial theory and application in financial statement analysis from the perspective of financial statement users. Students will learn to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other managerial decisions that rely on financial data. Prerequisite: ACCT2310.
Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.
A study of federal income tax provisions relating to individuals, corporations, and partnerships.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.
Designed to prepare students to manage, report, interpret, and analyze financial data. Students will have the opportunity to apply financial concepts when studying examples including mergers and acquisitions, corporate reports, exchange rates on profitability, and relationship between headquarters and branches. In addition, this course is designed to assist students analyze consolidated financial statements, and to understand accounting for derivatives, governmental and not-for-profit accounting, and reporting. Recommended prerequisite: ACCT2310 Financial Accounting.
Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.
Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).
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