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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.

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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:

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


Additional Program Requirements

Core courses

At least 21 program points

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
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
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
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
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
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
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
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
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
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:

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






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.