B.S. in Accounting: Curriculum
Curriculum Details
120 Total Credits Required
To receive a bachelor’s degree from Concordia University, St. Paul, all undergraduate students must complete the general education requirements. The online bachelor’s degree in accounting also requires 69 credit hours of coursework covering business fundamentals, marketing principles, financial accounting, advanced accounting, auditing, and more.
The program core can be completed in just over five semesters, although your transfer credits and general education coursework will vary the time it takes you to finish.
Required Core Courses
Credits
This course will provide key leadership development skills, including how to effectively resolve conflicts among employees, providing a needed competitive edge. The tools and knowledge needed to excel in leadership roles will be integrated to mimic current situations within various settings. Having a strong foundation in the principles of leadership will prepare students to lead in a variety of settings.
Required Major Courses
Credits
Students are introduced to the principles of financial accounting. Topics explored include the accounting cycle, transaction analysis, journal entries, adjustments, financial statement preparation and analysis, and closing entries. Students learn the basics of common financial statement accounts, including current assets, fixed assets, current liabilities, long-term debt, equity, revenue, and expense are covered. (Students must earn a minimum grade of C in order to progress to ACC 202 and ACC 311
Students dive into the role managerial accounting plays in planning, directing, and controlling operations. Topics include cost classifications and cost behavior, cost/volume/profit analysis, responsibility accounting, allocation methodologies, budgets, cash flow, and time value of money for capital budgeting decisions. Students must earn a minimum grade of C in order to progress to ACC 413 Cost Accounting. (Prerequisite: CSC 210 and minimum grade of C in ACC 201)
This foundational course introduces students to the fundamental concepts and modern practices of financial accounting. Students will learn the accounting cycle, financial statement preparation, and basic accounting principles while utilizing contemporary accounting software and digital tools. The course emphasizes both traditional accounting foundations and emerging technological applications to prepare students for the evolving accounting profession.
Intermediate Accounting I builds on the foundation of the ACC205 Principles course to scaffold the student up into higher levels of understanding of financial accounting and reporting. Intermediate I begins the student’s journey to deeper learning required for the Financial Accounting and Reporting (FAR) section of the CPA exam. Students analyze complex financial accounting and reporting issues, apply financial accounting measurements to revenue and expense, inventory valuation, fixed and intangible assets, as well as a more in-depth study of the income statement, balance sheet, and statement of cash flows.
This upper-division undergraduate course bridges traditional accounting principles with modern automation technologies, preparing students for the evolving landscape of digital accounting. Students will gain hands-on experience with industry-standard automation tools while learning to optimize accounting workflows, implement controls, and leverage artificial intelligence in financial processes.
Continuing the learning from Intermediate I, students engage in deeper learning of the asset, liability, and equity section of the balance sheet. Additional learning focuses on revenue recognition, pension expense and liability, leases, error correction, and the direct and indirect methods of preparing the statement of cash flows. (Prerequisite: CSC 210 and minimum grade of C in ACC 311)
Students work extensively with business ownership scenarios, including cases which require use of the equity and acquisition method of accounting. Students practice using consolidation worksheets, along with consolidation entries to create consolidated financial statements for two or more entities given various ownership patterns. Accounting for the creation, operation, and dissolution of partnerships, as well as estate and trust accounting is covered. (Prerequisite: CSC 210 and minimum grade of C in ACC 311)
Students learn the ethical and legal responsibilities of the auditor and explore the topics of the preparation of the audit program and working papers for the audit of the financial statements in accordance with generally accepted auditing standards (GAAS). (Prerequisite: CSC 210 and minimum grade of C in ACC 311)
Cost Accounting builds on the foundation of ACC 202 and introduces students to intermediate and advanced scenarios and case studies for managerial decision-making, creating “what if” scenarios, and using Excel modeling to quantify various outcomes. Cost Accounting provides an extended study of budgeting and the budgeting process. Students prepare, measure, and analyze capital budgeting projects using Excel. (Prerequisite: CSC 210 and minimum grade of C in ACC 202)
This course provides a comprehensive overview of federal tax principles as they apply to individual taxpayers. Students will explore topics such as income recognition, deductions, credits, and filing requirements. Through practical case studies and hands-on exercises, participants will learn to prepare individual tax returns, navigate tax regulations, and identify tax-saving strategies. Emphasis will be placed on the ethical considerations in tax planning and compliance. By the end of the course, students will be equipped with the skills necessary to effectively manage individual tax obligations and make informed financial decisions.
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