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BA Accounting Curriculum

BA in Accounting

Learn about accounting standards, trends and principles, 100% online.

Curriculum

Core Courses

Communication

Choose COM 1101 or WRI 1001 (Dependent on Placement Test Score).

Information Systems

Choose one of the following:

Mathematics

Humanities

Choose one of the following:

Humanities Core

Choose one of the following:

Physical/Life Sciences

Choose two of the following:

Social Sciences

Choose one of the following:

Accounting Electives

Choose two of the following:

Free Electives

Choose two of the following:

Total Courses

Core Courses

121 credits

Total

121 credits

Tuition and curriculum are subject to change. For the official curriculum for this degree please visit the Florida Tech Catalog.

CIS1140 - Business Computer Skills

Credits: 3

Uses commercial software to understand the business functions of computers and develop personal competency in practical application of computers in business. Provides specific knowledge and advanced capabilities in various skills necessary for effective performance in academic and practical environments.

ASC1006 - Mastering eLearning

Credits: 1

Helps students new to Florida Tech and online learning to adjust to the university and acquire essential academic and administrative survival skills (online classroom behavior, academic honesty, study skills, etc.) that enhance academic integration into college.

BUS1801 - Global Business Perspectives

Credits: 3

Surveys the functions and operations of business organizations in a global marketplace. Studies the structure, operation, financing, relationships and responsibilities of firms in context of current legal, social, regulatory and environmental issues. Requires critical thinking, communication, research, and individual and group problem solving.

EAC2211 - Principles of Accounting 1

Credits: 3

Introduces the financial environment, financial statements, the accounting cycle and the theoretical framework of accounting measurement, emphasizing mechanics, measurement theory and the economic environment.

EAC2212 - Principles of Accounting 2

Prerequisite: BUS 2211 or EAC 2211

Credits: 3

Continues EAC 2211 Principles of Accounting 1. Emphasizes understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.

EAC3211 - Intermediate Accounting 1

Prerequisite: EAC 2212

Credits: 3

Studies the development of generally accepted accounting principles and valuation models in their application to financial statement presentations. Includes in-depth coverage of the preparation and use of accounting information based on current accounting standards of financial accounting.

EAC3212 - Intermediate Accounting 2

Prerequisite: EAC 3211

Credits: 3

Continues EAC 3211. Includes the valuation of liabilities and equities, revenue realization, accounting changes, income taxes, leases and financial statement disclosures.

EAC3331 - Cost Accounting

Prerequisite: EAC 2212

Credits: 3

Studies relevant costs for managerial decision-making. Includes cost accounting fundamentals used in managerial control functions.

EAC4411 - Auditing

Prerequisite: EAC 3212

Credits: 3

Covers the principles and procedures of internal and public auditing. Includes the ethics, responsibilities, standards and reports of professional auditors.

EAC4421 - Individual Federal Income Taxes

Requires computer skills. Prerequisite: EAC 2212

Credits: 3

Introduces federal taxes, emphasizing individual taxation. Includes the concepts of business income in various forms of business, the practical application of tax laws including tax return preparation, and simple tax research. Also introduces the various taxes beyond federal taxes.

EBA3334 - Applied Decision Methods for Business

Prerequisite: BUS 2703 or EST 2703 or MTH 2401

Credits: 3

Uses quantitative techniques to aid in decision-making. Emphasizes problem identification and applies appropriate solution techniques for interpretation of results. Includes probability theory, decision-making under certainty, risk and uncertainty, inventory control, forecasting, PERT/CPM, utility theory and linear programming.

BUS 5480 - Strategic Management

Credits: 3

In-depth analysis of industries and competitors, and how to build and defend competitive advantages in forming a successful competitive strategy. Case analysis and management simulation convey the multifunctional nature of decision making at the top management level. Augmented by live-case analyses.

Requirement(s): Must be taken in the final semester before graduation

EEC2303 - Introduction to Macroeconomics

Prerequisite: MTH 1000 or MTH 1001 or MTH 1701 or MTH 1702

Credits: 3

Introduces the concepts that aid in understanding both aggregate economic conditions and the policy alternatives designed to stabilize national economies. Includes the determination of GDP and national income, inflation, unemployment, monetary policy, economic growth and exchange rates.

EEC2304 - Introduction to Microeconomics

Prerequisite: MTH 1000 or MTH 1001 or MTH 1010 or MTH 1701 or MTH 1702

Credits: 3

Introduces the neoclassical theory of price determination. Includes supply and demand analysis, production and cost theory, market structures, externalities and public goods, factor payments, income distribution and informational asymmetries.

ELA2601 - Law 1

Credits: 3

Investigates the operational responsibilities of individuals in light of political, moral, social, ethical and jurisprudential considerations.

EMG3225 - Finance for Managers

Ability to use computer spreadsheets and financial business calculator. Prerequisite: BUS 2212 or EAC 2212

Credits: 3

Introduces the principles of corporate financial management. Emphasizes the time value of money in investments of real or financial assets. Covers planning for current assets and liabilities, and long-range capital. Passing grade in EST 2703 is recommended.

EMG3301 - Principles of Management

Prerequisite: COM 1102

Credits: 3

Introduces management as a discipline and process. Includes evolution and scope of management, decision-making, planning, strategy, organizing, staffing, leading, control, change, and the importance of management in the global environment and ethical considerations of management decisions.

EMG4005 - Business Research Skills & Application

Credits: 3

Introduces business research methods and techniques for composing and formatting an industry analysis. Emphasizes written communication for the business discipline and how to use library and census databases. Requires synthesis of information from multiple sources and production of senior-level business analysis. First in a two-course sequence.

EMG4006 - Business Plan Research

Prerequisite: EMG 4005

Credits: 3

Focuses on applying business research methods learned in to produce a new venture concept and actionable business plan as second in a two-course sequence. Emphasizes critical thinking and business analysis tools (marketing, and operational, financial, organizational and strategic analysis). Introduces business presentation techniques.

EMG4412 - Organizational Behavior and Development

Prerequisite: EMG 3301 or PSY 3541

Credits: 3

Studies human behavior in organizations. Blends newer concepts of behavior theory with classical organizational theory. Includes methods for bringing change to organizations.

EMK3601 - Principles of Marketing

Requirement(s): Successful completion of 30 credits hours in Florida Tech Online Prerequisite: COM 1102, EEC 2303

Credits: 3

Provides the fundamental principles in the marketing of goods, services and ideas. Includes planning, pricing, promotions and distribution. Focuses on global marketing, marketing ethics and managing the marketing function.

HUM2051 - Civilization 1: Ancient through Medieval

Prerequisite: COM 1102

Credits: 3

Introduces civilization from its early development to the European Renaissance. Emphasizes the interpretation of primary texts that reflect the intellectual and historical changes in society. The first of two interdisciplinary courses.

COM1101 - Composition and Rhetoric

Requirement(s): Passing grade on placement exam or prerequisite course. Prerequisite: COM 0100 or COM 0110 or WRI 0100 or WRI 0110

Credits: 3

The first of two courses in college-level writing skills. Focuses on writing essays using various rhetorical modes: persuasion, description, comparison and analysis. Presents basic methods of library research, as well as the MLA documentation system. Students write one research paper and several essays.

WRI1001 - First Year Writing 2

Requirement(s): Second in a two-course series. Passing score on placement exam or prerequisite course. Prerequisite: WRI 1000

Credits: 3

Continues work begun in WRI 1000. Includes study in rhetorical analysis and the conventions of various genres. Also includes intensive instruction in writing and revision of work that culminates in a research paper.

COM1102 - Writing About Literature

Prerequisite: COM 1001 or COM 1101

Credits: 3

The second of two courses in college-level writing skills. Focuses on reading and analyzing poems, plays and short works of fiction. Students write several essays and one research paper on literary topics.

2000-Level Course

Choose one 2000-level (or higher) communication course.

Credits: 3

EAC3214 - Accounting Information Systems

Prerequisite: EAC 2212

Credits: 3

Covers the principles involved in establishing an accounting information system. Includes source documents, internal controls and the interfaces needed for managerial control of the business. Studies the integration of managerial accounting information needs with the design and implementation of systems.

BUS 5460 - Management Information Systems

Credits: 3

Addresses policy and management issues surrounding information systems in today’s enterprises: strategic use, organizational impact, project management, human resource issues and other topics germane to understanding management information systems.

EST2703 - Statistics

Prerequisite: MTH 1000 or MTH 1001 or MTH 1701 or MTH 1702

Credits: 3

Emphasizes mathematical concepts. Includes measures of central tendency and spread; probability; binomial, normal and t distributions; statistical inference; and linear regression and correlation.

MTH1701 - College Algebra

Requirement(s): Passing grade on placement exam or prerequisite course. Prerequisite: MTH 0111 or MTH 1011

Credits: 3

Real-number system; arithmetic operations with polynomials, special products and factoring; linear, fractional and quadratic equations; inequalities, exponents, radicals and absolute values; functions and graphs; and complex numbers, logarithms, logarithmic and exponential functions. Credit can only be applied toward business, communication, humanities, management, psychology or computer information systems degrees at Florida Tech.

1000-Level Course

Choose one 1000-level (or higher) math course.

Credits: 3

1000-Level Course

Choose two 1000-level or higher (BIO, CHM, EDS, ENS, MET, OCN, PHY, SPS) courses.

Credits: 3

EAC4401 - Advanced Accounting

Prerequisite: EAC 3212

Credits: 3

Covers accounting principles for partnerships, mergers, acquisitions and consolidations. Includes the worksheet analysis of consolidation principles and introduces international accounting and fund accounting.

EAC4412 - Advanced Auditing

Prerequisite: EAC 4411

Credits: 3

Applies auditing principles to audit situations. Introduces audit practice research and theory issues. Discusses financial auditing issues from the perspectives of management, accountants, internal auditors, audit committees and external auditors.

EAC4422 - Corporate Federal Income Taxes

Prerequisite: EAC 4421

Credits: 3

Includes corporate taxation and the transfer of assets from one form of entity into a corporation. Covers allowable corporate expenses and deductions applicable to corporations. Also includes trust and estate tax, forming and running subchapter S corporations, and computer-generated partnership tax returns.

Available Electives

Credits: 3

Elective courses available will vary depending upon your individual situation.

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