BS in Business, Accounting, FlexPath Option
School of Business, Technology,
and Health Care Administration
In the Accounting specialization, learners acquire and apply various methods of ethically maintaining accurate and up-to-date financial records and reporting procedures for business transactions. Learners also gain and practice an understanding of a wide array of accounting-related services, including budget analysis, financial and investment planning, and financial statement and internal control auditing. These skills prepare graduates for a profession in financial, managerial, or government accounting. In addition to accounting expertise, learners in this specialization demonstrate the interpersonal and communication skills required to present information to both internal and external clients, influencing organizational effectiveness at all levels of their organization. This specialization is not designed to prepare learners for a CPA exam. Learners who pursue this specialization through the FlexPath option earn a BS in Business through self-paced demonstrations of competencies.
General Education Requirements
Choose 22.5 program points with a minimum of 2 program points from each category; see General Education Courses, FlexPath option.†
Required courses:
MAT-FPX2001 |
Statistical Reasoning
This course introduces fundamental concepts of elementary statistics, including descriptive statistics, methods of counting, probability distributions, approximations, estimation, and hypothesis testing. Learners use these concepts to apply and interpret statistical results. | 3 program points |
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Additional Program Requirements
Core courses
At least 21 program points
BUS-FPX3007 |
Developing a Business Perspective
In this course, learners build and strengthen the knowledge, skills,
and abilities needed to succeed in their program and the workplace.
Learners engage in interactive activities that help them develop and
demonstrate a business perspective and expand their organizational,
research, critical-thinking, and problem-solving skills. Other topics
include ethics, team relationships, project creation, and writing
effectively for business.
For BS in Business, FlexPath option learners only. Learners
may only earn credit for BUS3003 or BUS-FPX3006 or BUS-FPX3007.
Must be taken during the learner’s first quarter. Cannot be
fulfilled by transfer or credit for prior learning.
| 3 program points |
---|---|---|
BUS-FPX3011 |
Fundamentals of Management
In this course, learners examine the fundamental principles of
management and the characteristics that make an effective manager.
Learners then apply these principles in management decision-making
roles of planner, organizer, controller, and communicator.
Learners who have received credit for BUS3010 may not take BUS-FPX3011.
| 1.5 program points |
BUS-FPX3012 |
Fundamentals of Leadership
This course is an introduction to principles and theories of
leadership behavior and their application in business and community
settings. Learners develop and demonstrate awareness of the
characteristics, styles, and practices necessary for effective
leadership.
Learners who have received credit for BUS3010 may not take BUS-FPX3012.
| 1.5 program points |
BUS-FPX3021 |
Fundamentals of Business Law
In this course, learners explore and articulate the influences on
businesses of statutory, contract, tort, and legal entity law.
Learners evaluate the historical underpinnings and origins of the
court system’s ability to adjudicate commercial disputes. Learners
also develop and demonstrate their legal vocabulary, an understanding
of core legal concepts, and basic legal research skills. | 1.5 program points |
BUS-FPX3022 |
Fundamentals of Supply Chain Management
This course is an introduction to modern concepts and practices of efficient supply chain management. Learners build their knowledge of and demonstrate the relevance of supply chain design in support of organizational strategy and assess the effectiveness of supply chains to meet customer demands. Through the use of case studies, learners also analyze existing supply chain systems and recommend improvements. | 1.5 program points |
BUS-FPX3030 |
Fundamentals of Marketing and Sales
Learners investigate the fundamentals of marketing and sales, including market research and planning, product differentiation and positioning, marketing communications, differences between consumer and business markets, and relational marketing and sales strategy. Learners demonstrate course competencies by preparing and presenting a marketing and sales plan and a corresponding marketing and sales strategy for a simple product offering. | 3 program points |
BUS-FPX3040 |
Fundamentals of Human Resource Management
This course is a survey of the human resources management (HRM) field
and its function and role in the organization. Learners develop their
knowledge of fundamental HRM principles and demonstrate competencies
in areas such as compensation and benefits, legal requirements, and
training and development. | 3 program points |
BUS-FPX3050 |
Fundamentals of Organizational Communication
This course helps learners understand and apply the fundamentals of organizational communication. Learners analyze the interrelationship of organizational communication, symbols, culture, performance, and effective communication practices in relationships internal and external to the enterprise. Learners also examine how effective organizational communication contributes to successful organizational performance and the ways elements of organizational communication interact and function in an enterprise. | 3 program points |
BUS-FPX3061 |
Fundamentals of Accounting
This course is an introduction to the accounting function in modern
business organizations. Learners define accounting terminology and
explore its application to accounting principles. Learners also apply
accounting cycle strategies to business financial events and prepare
financial statements from accounting system data.
Learners who have received credit for BUS3060 may not take BUS-FPX3061.
| 1.5 program points |
BUS-FPX3062 |
Fundamentals of Finance
In this course, learners gain and apply finance basics including the
time value of money concepts, stock and bond valuation techniques, and
capital budgeting processes. Learners also demonstrate ways the
relationship of domestic and global financial environments affect
financial markets.
Learners who have received credit for BUS3060 may not take BUS-FPX3062.
| 1.5 program points |
Specialization courses
At least 24 program points
BUS-FPX4060 * |
Financial Accounting Principles
Learners identify financial accounting principles and ways accounting
information is used to assess an organization’s financial performance.
Learners evaluate the relationship between business events and
accounting systems and analyze an organization’s financial structure.
Prerequisite(s): BUS3060 or BUS-FPX3061.
| 3 program points |
---|---|---|
BUS-FPX4061 * |
Managerial Accounting Principles
In this course, learners identify the role of accounting as it
relates to managing an organization, then analyze accounting systems
and financial statements. Learners also apply sound budgeting and time
value of money principles from a managerial perspective.
Prerequisite(s): BUS-FPX4060.
| 3 program points |
BUS-FPX4062 * |
Intermediate Financial Accounting Topics and Trends
Learners in this course develop and exercise a working knowledge of
financial accounting theory and practice using Generally Accepted
Accounting Principles (GAAP) and Financial Accounting Standards Board
(FASB) pronouncements. Learners acquire financial reporting skills and
apply financial statement conceptual frameworks to prepare financial
statements.
Prerequisite(s): BUS-FPX4060.
| 3 program points |
BUS-FPX4063 * |
Advanced Financial Accounting Topics and Trends
In this course, learners analyze and apply advanced financial
accounting concepts and consolidated financial statement information.
Learners also evaluate the influence of global money markets and
demonstrate knowledge of partnership and corporate accounting issues
and governmental entities.
Prerequisite(s): BUS-FPX4062.
| 3 program points |
BUS-FPX4064 * |
Cost Accounting for Planning and Control
This course emphasizes the role of cost and managerial accounting in
the planning, control, and performance evaluation of business
organizations. Learners examine the theory and practice of business
control and identify strategic aspects within business decision
cycles.
Prerequisite(s): BUS-FPX4061.
| 3 program points |
BUS-FPX4065 * |
Income Tax Concepts and Strategies
In this course, learners build and strengthen their knowledge of
fundamental concepts of individual, partnership, and corporate income
taxation and tax-related transactions. Learners examine events that
affect tax decisions, apply tax guidelines, and analyze tax forms.
Prerequisite(s): BUS-FPX4060.
| 3 program points |
BUS-FPX4068 * |
Contemporary Auditing Using Investigative Accounting Practices
In this course, learners analyze the various types of financial and
forensic audits, and the environment surrounding financial and
forensic auditing. Learners also assess the background, practice and
methods of conducting an audit, and ancillary services offered during
an examination. Finally, learners use previously acquired accounting
knowledge and investigative skills to render opinions and answer
financial questions.
Prerequisite(s): BUS-FPX4063.
| 3 program points |
BUS-FPX4070 * |
Foundations in Finance
Learners in this course analyze principles of financial decision
making and ways global economic conditions affect financial theory and
decision-making processes. Learners also evaluate and apply finance
principles using financial tools.
Prerequisite(s): BUS3060 or BUS-FPX3062.
| 3 program points |
Elective courses
At least 19.5 program points
Choose courses to fulfill total program points.†
Capstone course
At least 3 program points
Taken during the learner’s final quarter:
BUS-FPX4993 |
Business Capstone Project
The capstone project is the culmination of the BS in Business degree
program. Learners demonstrate their technical and applied business
knowledge and competencies along with critical-thinking and
communication skills. Learners also formulate ideas for a new business
product or service, create a vision, and develop a strategic plan that
describes how to implement their concept.
For BS in Business, FlexPath option learners only. Must be taken
during the learner’s final quarter. Cannot be fulfilled by
transfer or credit for prior learning.
| 3 program points |
---|
Total
At least 90 program points, including a minimum of 27 program points from the 3000/4000 level
* Denotes courses that have prerequisite(s). Refer to the descriptions for further details.
Learners who do not complete all program requirements within quarter credit/program point minimums will be required to accrue such additional quarter credits/program points as are associated with any additional or repeat coursework necessary for successful completion of program requirements.
† Learners in this specialization choose general education and elective courses from the FlexPath (-FPX) course list.
GuidedPath courses and FlexPath courses fulfill the program requirements and prerequisites for each delivery model.