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Bachelor of Science Degree

Move up in the business world with an opportunity-enhancing education in Accounting. This degree prepares you for career advancement by providing a solid foundation in a variety of accounting practices and theories. Bellevue University also offers a unique advanced degree option - the smoothest and easiest transition from an undergraduate degree in Accounting to an MBA with an Accounting concentration. In this exclusive 4+1 Program, you may be able to reduce the number of in-residency hours required and receive early placement in the MBA program. Also, if you're planning to sit for the CPA exam, this program is the place to start, as it covers all accounting concepts required to take most state exams.

Accounting Major Emphasis Option:

Business Finance Emphasis (10 Credit Hours)

In addition to the requirements of the Accounting major, students must take all of the courses below.

Students for whom English is not their first language or that have F1 Visa Status, EN 290 Business English Intensive is required. EN 290 should be taken prior to or during the first term registered for the major courses. All other students should talk to their student coach about an appropriate substitute.

  • EN 290 - Business English Intensive (3 credit hours)
  • AC 499 - Topics in Accounting (1-3 credit hours)
  • BA 412A - Intermediate Finance (3 credit hours)
  • BA 402 - Risk Management (3 credit hours)

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Courses in the major include:

This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint. Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered.
Managerial accounting is designed to introduce the fundamentals of managerial accounting to both accounting and non-accounting majors. It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. Prerequisite: AC 205
This course is designed for students pursuing accounting or business careers who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data. Topics of study include articulation of statements, time value of money, the conceptual framework of accounting, cash and receivables analysis, inventory measurement, long-term asset analysis (tangible operational assets), and intangible assets. Prerequisite: AC 205 and (BA 222 or CIS 101)
This course is a continuation of AC 311 and is designed for students interested in gaining a more thorough knowledge of financial accounting principles and procedures. Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, cash-flows (direct and indirect analysis), and segment reporting. Prerequisite: AC 311
This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes. Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Prerequisites: AC 206 and BA 222 or CIS 101
This course focuses on federal income tax provisions and procedures used to compute tax liability for individuals. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, tax credits, capital gains and losses, tax liability, and preparation of tax returns. Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. Prerequisite: AC 206
Accounting Information Systems (AIS) is an applied course focusing on processing data into information. Focus is placed on accounting cycles, source documents, cleaning data, emerging technology, data analysis, data visualization, and internal controls. Students will also become knowledgeable of information technology (IT) terminology, commonly used software applications, and computer-based control issues. Emphasis is placed on IT controls and security. Prerequisite: AC 206 and BA 222
This course covers advanced financial accounting topics relevant to professional exams as well as practice. Such topics include: Business combinations and consolidated financial reporting; foreign currency transactions; hedging and related derivatives; partnerships and LLCs; and SEC reporting. Authoritative accounting research is also incorporated. Prerequisite: AC 312
This course addresses auditing standards and techniques as prescribed by the PCAOB and ASB. Emphasis is placed on internal control, developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are professional standards, ethics, and legal liability; internal, operational, and compliance auditing; and other assurance services such as reviews, compilations, and agreed-upon procedures. Prerequisite: 12 credit hours of accounting including AC 312
This course is designed for College of Business students who have basic file management and office software skills. Course projects are designed for business problem solving and include document management, using spreadsheets for information processing, design and management of personal databases for automated data management, presentation, and integrating business communications. Recommend prior computer knowledge. Prerequisite: MA 101
This course examines the fundamental concepts, theories, principles, and techniques of management by integrating classical and modern perspectives with real-world experiences. Students are introduced to both traditional and contemporary views along the management function of planning, organizing, leading, and controlling. Management domains such as business ethics, business law, international management, organizational behavior, human resource management, operation management, organizational development and change, entrepreneurship, management information systems, and strategic management are also introduced, and their implications on students' careers as managers are explored.
This course provides a comprehensive introduction to the field of marketing. It covers the current marketing concepts and practical applications that will include the functions of product, price, place, promotion, and positioning. Additional emphasis will be given to multicultural and global marketing in the United States and internationally.
This course covers the basic principles, techniques, and institutional aspects of financial management in order to provide students applications of finance content similar to those encountered in a finance career. Topics include financial markets and environment, time value of money, bond and stock valuation, risk and return, financial statement ratio analysis, capital budgeting, financial planning and control, capital structure, dividend policy, and other fundamental finance issues. Prerequisites: AC 206, BAN 200 or MA 215, and MA 102
This course will examine the operations component of the organization. Cases in production and operations settings will be examined that require the use of quantitative methods and approaches to decision making within an environment of scarce/limited resources. Additional topics such as production technology, product/process design, facility layout, materials and capacity requirements planning, and quality control are included. Computer software is used to generate answers for further analysis. Prerequisite: BAN 200 or MA 215
The course emphasizes research and analysis of external and internal forces that impact the organization and strategic success as well as action-implementing tools that are used to integrate the organization's scope, strategies, and policies. External factors include competitive analysis, customer trends, political, legal and technological factors. Internal factors include analysis and evaluation of current business strategies, organizational systems, resource deployment, and culture. The course culminates the undergraduate business program with the capstone project. Prerequisite: Senior standing (preferably, this course should be taken in the student's final semester)
This course provides students with the opportunity to learn about ethical decision making in business organizations. Students will examine moral values, ethical philosophies, organizational factors, and the role they play in the principles and practices of business. Students will explore the evolution of business ethics and social expectations of business in society, including from diverse global perspectives. Students will apply course concepts to real world situations to develop their understanding of business decision making as well as their own behavior when confronted with ethical dilemmas. Prerequisite: Senior standing
This course examines and explores laws relevant to business activity. Study will focus on areas of law developed specifically for business and business relationships. Topics include: the legal environment of business, contracts, debtor-creditor relationships, agency relationships, and property law. Prerequisite: Senior Standing
This course is a study of the behavior of the macroeconomy, including the causes and consequences of inflation, unemployment, and the business cycle. Monetary, fiscal, and “supply side” policies for dealing with macroeconomic problems are examined. Prerequisites: Basic college level ability in English, logic, and mathematics
This course provides an introduction to the area of Microeconomics. This introduction assists students in achieving a practical understanding and ability to apply economic concepts, theories, and practices relevant to the understanding of our economy. The course investigates the economic behavior of consumers, businesses and government. Emphasis is placed on price and output determination under various market structures and on the entrepreneurial competitive process. Prerequisites: Basic college level ability in English, logic, and mathematics
This course is a functional approach to Algebra that incorporates the use of appropriate technology. Emphasis will be placed on the study of functions and their graphs including linear, quadratic, piecewise, rational, exponential and logarithmic, systems of equations and inequalities and matrices. Real world applications of each will be emphasized. Prerequisite: MA 101 or placement via ALEKS Placement Exam
This course provides the theoretical basis and problem-solving experience needed to apply the techniques of descriptive and inferential statistics, to analyze quantitative data, and to improve decision making over a wide range of areas. Topics covered include descriptive statistics, linear regression, data gathering methodologies and probability, as well as confidence intervals and hypothesis testing for one and two samples. Use of technology in solving and interpreting statistical problems is emphasized. Prerequisite: MA 101 or placement via ALEKS Placement Assessment

Plus one of the following:

  • EN 321 - Business Communication: Professional Writing, Speaking, and Research
  • CA 308 - Business Communication

Plus 6 hours from the following:

  • AC 396 - Accounting Internship
  • AC 424 - Advanced Cost Accounting
  • AC 433 - Advanced Individual Income Tax
  • AC 434 - Taxation of Business Entities
  • AC 435 - Taxation of Flow-Through Entities
  • AC 439 - Tax Planning and Strategies
  • AC 452 - Accounting for Governmental and Non-Profit Entities
  • AC 499 - Topics in Accounting
* Not offered in the cohort model, which means you enroll class by class in this degree program.

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The degrees listed on this page qualify for Bellevue University's affordable military-preferred pricing of $250 per credit hour. Available to Keesler AFB military personnel (Active, Reserve, or Guard).


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