Accounting
Build a solid foundation of accounting skills, concepts and knowledge to prepare yourself for a wide array of professional opportunities.
A bachelor’s degree in Accounting provides the foundation for beginning a career as a professional accountant, including:
- auditing
- tax preparation and consulting
- financial statement preparation and consulting
- a lengthy list of accounting-specific occupations in most businesses, non-profits, and government
Graduates may expect to be employable in public accounting, federal, state and local government, and in every imaginable industry.
Bachelor in Business Administration Program Learning Outcomes- Accounting
The Bachelor in Business Administration in Accounting has the following Program Learning Outcomes:
- Prepare professional accounting documents.
- Analyze, interpret, and synthesize data to make accounting decisions.
- Identify and apply accounting standards.
- Apply accounting ethics and corporate social responsibility, in the context of a diverse, global/multi-cultural business environment.
- Exhibit effective oral and written communication skills related to accounting activities.
- Demonstrate proficiency in the accounting process to include advance outcomes in Financial, Managerial, Tax, and Auditing.
- Students will demonstrate proficiency using information technology.
Courses
Click a course to learn more about it.
Business Core Course Requirements (24 Credit Hours)
An introduction to financial accounting concepts, including an emphasis on generally accepted accounting principles, the accounting cycle, and basic accounting terminology. (NMCCN ACCT 2113). (3)
An introduction to managerial accounting concepts. It includes an introduction to the management process, including the function of planning, organizing, directing, controlling, and decision making. (NMCCN ACCT 2123). (3)
Commercial and government law as it relates to contracts, agencies, employers, employees, negotiable instruments, insurance, and assignments. Prerequisite: ENGL 1120. (NMCCN BLAW 2113). (3)
Study and analysis of the elements of marketing and marketing strategy, stressing product-development policies, pricing strategies, promotion, and distribution strategies, and market structure. Prerequisite: ENGL 1120. (NMCCN MKTG 2113). (3)
The basics of management principles, methods, fundamentals, functions, terminology, techniques, theories, trends, practices, and applications in the modern business organization. Prerequisite: ENGL 1120. (NMCCN MGMT 2113). (3)
The course examines the underlying dimensions of ethics in business, investigating ethics in relationship to the organization and its culture, stakeholders, and society. Exploration of ethical issues from a historical perspective, analyzing actual events through the lens of ethical business decision-making, including legal/political, sociocultural, economic and environmental considerations will be undertaken. (3)
The organization of corporations in modern business; growth of the business organizations; current financing, insolvency, receiverships, and reorganizations. Prerequisites: ACCT 2110, 2120, ECON 2110, 2120, ENGL 1120, MATH 1150, 1430, and 1350. Fall only. (NMCCN BFIN 2113). (3)
An analysis and description of present day personnel practice; stresses such matters as source of labor supply, equal employment opportunity, selection of employees, training, collective bargaining, and judging effectiveness of the labor force. Writing Intensive. Prerequisites: MGMT 2110 and ENGL 1120. Non-business majors: consent of the instructor. (3)
Integration of various functional business and management areas in a context of policy-level decision-making and strategic analysis; emphasizes independent analysis through case problems. Writing Intensive. Prerequisites: ENGL 1120 and second-semester senior standing or permission of instructor; completion of all other business core courses. (3)
Accounting Concentration (30 Credit Hours)
A detailed study of the various types of assets, liabilities and proprietorships, the making of statements from incomplete data, the use of comparative data, application of funds, and statement analysis. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Fall only. (NMCCN ACCT 2133). (3)
A detailed study of the various types of assets, liabilities and proprietorships, the making of statements from incomplete data, the use of comparative data, application of funds, and statement analysis. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Spring only. (3)
The costs of production processing and construction of manufactured goods; designed to show how accounting can serve as a means of control. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Fall only. (3)
Processing consideration in the design and operation of accounting systems. Principles of internal control applicable to manual and automated accounting systems. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Fall only. (3)
Explores the various forms of fraud, determines how and why fraud is committed, and utilizes accounting information to determine the extent of fraud. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Spring only. (3)
A continuation of the Financial Accounting sequence. Advanced topics include deferred taxes, pensions, leases, error analysis, and statement of cash flows. Accounting for partnerships is also covered. Prerequisites: ACCT 331, 332, and ENGL 1120. Fall only. (3)
The conclusion of the Financial Accounting sequence. Special topics include SEC reporting, branch operation, business combinations, governmental entities, bankruptcies, and estates and trusts. Prerequisites: ACCT 331, 332 and ENGL 1120. Spring only. (3)
Various state and federal taxes and their influence on the records of the business; emphasizes the federal income tax. Prerequisites: ACCT 2110, 2120, and ENGL 1120. Fall only. (3)
Federal income tax laws with accounting problems in preparation of statements and reports for partnerships, corporations, estates and trusts, and gift taxes. Prerequisites: ACCT 433 and ENGL 1120. Spring only. (3)
Auditing principles and procedures; preliminary considerations, planning types of audits, reports, legal responsibilities, problems, and cases. Prerequisites: ACCT 331, 332, and ENGL 1120. Spring only. (3)
Degree Plan
Catalog
Tuition and Fees
Accreditation
The School of Business accredited by the Accreditation Council for Business Schools and Programs (ACBSP). The Bachelors in Accounting is an Accredited program by the ACBSP. WNMU is accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools.
Advisor Contact
Email: Henry.Singletary@wnmu.edu
Office: Light Hall – Room #108
Office Phone: 575-538-6329