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BS in Accounting Course Descriptions

Acc 201 – Principles of Accounting I (3 credit hours) 
An introduction to financial accounting that explains the accounting principles and procedures used to record and report economic events of a business entity. Financial accounting focuses on the preparation of accounting information for users outside the business entity.

Acc 202 – Principles of Accounting II (3 credit hours) 
A continuation of the introduction to financial accounting principles and an introduction to managerial accounting. Managerial accounting focuses on the preparation and use of accounting information by management. Prerequisite: Acc 201.

Acc 301 – Intermediate Accounting I (3 credit hours) 
Primary emphasis is directed to the basic concepts and theories underlying contemporary external financial reporting. Prerequisite: Acc 202.

Acc 302 – Intermediate Accounting II (3 credit hours)
Emphasis is placed on certain specialized accounting topics. Prerequisite: Acc 301.

Acc 304 – Advanced Managerial Accounting (3 credit hours)
An investigation of the current trends in the practice of managerial accounting with an emphasis on the concepts and practices of information gathering, monitoring, and management control in manufacturing and service-oriented businesses. Prerequisite: Acc 202.

Acc 399 – Independent Study (1-4 credit hours) 
This course designates a field of study that is not part of the regular curriculum. It is generally offered based on student interests and needs. Prerequisite: Submission and approval of “Application for Admission to Independent Study.”

Acc 401 – Advanced Accounting (3 credit hours) 
An in-depth conceptual study of advanced topics in various areas of financial accounting. Prerequisite: Acc 302.

Acc 402 – Governmental and Nonprofit Accounting (3 credit hours) 
The application of general accounting principles to federal, state, local governments, and non-profit organizations. Prerequisite: Acc 202.

Acc 404 – Federal Individual Taxation (3 credit hours) 
A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for individuals. Prerequisite: Acc 202.

Acc 406 – Federal Entity Taxation (3 credit hours)
A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for taxed and pass-through organizations. Prerequisite: Acc 202.

Acc 410 – Auditing (3 credit hours)
A comprehensive study and examination of the standards, principles, and procedures of independent auditing and the attest function. Some coverage of internal auditing. Prerequisite: Acc 302.

BAd 103 – Introduction to Software Applications (3 credit hours) 
Survey of the Windows operating system and business software applications, including word processing, spreadsheet, presentation, and database software. Fulfills computer competency for Business or Accounting majors.

BAd 301 – Business Law (3 credit hours)
A basic course dealing with the history and operation of the law, the law of contracts, and some description of other important segments of law useful to business students. Prerequisite: Junior status or permission.

BAd 318 – Business Statistics (3 credit hours) 
Fundamental concepts and methods of statistics covering frequency distributions, measures of central tendency and dispersion, probability, probability distributions, sampling, estimation, statistical quality control, quantitative decision making, hypothesis testing, correlation analysis, regression analysis, and non-parametric statistics. Prerequisite: Mth 113 or equiv- alent.

BAd 405 – Management Information Systems (3 credit hours) 
Examination of information needs of a business and how to plan, design, and implement a system to meet those needs. Prerequisite: Senior status.

BAd 499 – Business Policy (3 credit hours) 
A capstone case course with an emphasis on integrating the various functional areas of business. As cases are discussed, consideration is given to topics such as decision making, strategic planning, and organization theory. Prerequisites: Senior status, Fin 308, Mgt 306, and Mkt 307.

Eco 202 – Economic Concepts II (Microeconomics) (3 credit hours) 
An introduction to the functions of an economic system with an emphasis on decision- making by individuals and firms in a market economy.

Fin 308 – Financial Concepts (3 credit hours) 
An introduction to the basic principles, concepts and analytical techniques of finance. Major topics include financial analysis and planning, working capital management, capital budgeting, cost of capital, and sources of capital. Prerequisites: Acc 201; BAd 103, 311; Eco 201 and 202.

Mgt 306 – Management Concepts (3 credit hours) 
The study of principles of management focused around a central core of planning, organizing, directing, controlling, and staffing. Prerequisite: Sophomore status.

Mkt 307 – Marketing Concepts (3 credit hours) 
The study of the principles of marketing around the themes of product, price, place, and promotion. Prerequisite: Sophomore status.

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