As with all DCP majors, approximately half of the Accounting track consists of our Core Curriculum of Liberal Arts (see Core Curriculum). A student must complete 33 hours in the Accounting major, 15 of which must be completed with the University. The specific classes required for the Accounting degree consist of the following:
ACC 315 Cost Accounting
ACC 400 Accounting Information Systems ACC 425 Federal Income Tax I
ACC 435 Advanced Accounting ACC 450 Auditing
BAD 304 Applied Business Statistics BAD 305 Quantitative Methods BAD 312 Financial Management BAD 360 International Business BAD 480 Business Policy
CIS 300 Management Information Systems
Course Descriptions
ACC 213 ACCOUNTING PRINCIPLES I
3 semester hours
statement preparation. Special issues for short- and long-term assets, liabilities, partnerships, and corporations.
ACC 214 ACCOUNTING PRINCIPLES II
3 semester hours
Continued coverage of financial accounting. Partnerships, corporations, debt and equity
financing. Cash flow and financial statement analysis. Introduction to management accounting: job-order and process costing, budgeting and variance analysis.
Prerequisite: ACC 213 or permission of the instructor. ACC 313 INTERMEDIATE ACCOUNTING I
3 semester hours
Detailed study of financial and managerial accounting concepts. Financial statement preparation. Time value of money. Cost allocation and valuation of current and long-term assets. Financial reporting and analysis.
Prerequisite: Two courses in accounting principles. ACC 314 INTERMEDIATE ACCOUNTING II
3 semester hours
Continued study of financial and managerial accounting concepts. Current and long-term debt issues, contributed and earned equity. Financial reporting and analysis.
Prerequisite: ACC 313.
ACC 315, COST ACCOUNTING
3 semester hours
Cost accounting measurement and classification. Job order and process costing. Budget development using variable and fixed costs. Capital budgeting and project evaluation. Prerequisite: Two courses in accounting principles.
ACC 400, ACCOUNTING INFORMATION SYSTEMS
In addition to an in-depth investigation of the automation and technology associated with the accounting function. Students will develop a proficiency with a recognized accounting software package.
Prerequisite: ACC 214 and CIS 300. ACC 425, FEDERAL INCOME TAX I
3 semester hours
Examines introductory federal income tax provisions and compliance from an individual income tax perspective, emphasizing the business implications of individual tax law.
Prerequisite: ACC 214
ACC 426, FEDERAL INCOME TAX II
3 semester hours
Examines introductory federal income tax provisions and compliance from a corporate
perspective emphasizing the multidisciplinary aspects of taxation with a focus on the model tax curriculum of the AICPA.
Prerequisite: ACC 214 and ACC 425. ACC 430 FORENSIC ACCOUNTING
3 semester hours
This course will provide an overview for the understanding of forensic techniques and fraud examination methodology. The course will include the study of schemes used by executives, managers, employees and other stakeholders to commit fraud against their organizations. It will cover prevention, detection and investigative strategies for businesses, nonprofit entities and governmental functions. Prerequisite: ACCT (ACC) 213 and 214 or permission of the instructor. ACC 435, ADVANCED ACCOUNTING
3 semester hours
Accounting for partnerships, insurance, corporate consolidations, and government. Prerequisite: ACC 314
3 semester hours
Principles, techniques, procedures, and legal responsibility of auditors. Prerequisite: ACC 314
BAD 300, LEGAL ENVIRONMENT OF BUSINESS
3 semester hours
The course is designed to cover both the public and private regulation of business. Some of the topics covered are tort law, contract law, agency, partnerships, and corporations.
BAD 304, APPLIED BUSINESS STATISTICS
3 semester hours
The course considers the use of statistics in business for better planning, control and decision making with the focus on using computer statistical software, interpretation and presentation of results. Descriptive and inferential statistics, probability concepts, hypothesis testing, analysis of variance and regression analysis are covered.
Prerequisites: Mathematics 316 or equivalent, Computer Information Systems 300 or equivalent or
permission of the instructor.
BAD 305, QUANTITATIVE METHODS FOR BUSINESS
3 semester hours
Explores the use of quantitative methods for decision analysis. Topics include linear programming, sensitivity analysis, integer and goal programming, queuing models and simulation.
Prerequisite: College course work in algebra or MTH 300 with a 2.0 or better, BAD 304, CIS 300 BAD 312, FINANCIAL MANAGEMENT
3 semester hours
Designed to provide students with a broad base of understanding of the principles and concepts of corporate financial decision making. The course covers the key financial issues of corporate ethics, time, value of money, valuation of stocks and bonds, risk and return, cost of capital, capital budgeting, leverage and capital structure, and financial statement analysis.
Prerequisite: ACC 213, 214, ECO 203, and ECO 204. BAD 318, PRINCIPLES OF MARKETING
3 semester hours
A comprehensive analysis of the marketing system and the marketing process. BAD 360, INTERNATIONAL BUSINESS
3 semester hours
An introduction to the unique issues associated with doing business in a global context. Specific challenges of doing business internationally and related managerial strategies are examined. BAD 480, SENIOR SEMINAR IN BUSINESS: BUSINESS POLICY
3 semester hours
A case study approach designed to apply areas of management, accounting, finance, and economics to contemporary business problems.
Prerequisite: ACC 214, BAD 304, BAD 305, CIS 300, ECO 204, BAD 312, BAD 318, senior standing
CIS 300 MANAGEMENT INFORMATION SYSTEMS
3 semester hours
A general introduction to management information systems theories and concepts, including the organizational role of information systems, prevalent information and communication
technologies, and information systems development processes, with an emphasis on tools such as Excel.
ECO 203 PRINCIPLES OF ECONOMICS I (ECONOMICS AND THE FREE MARKET SYSTEM)
3 semester hours
Explores the economic implications, history and philosophy of the free enterprise system with special attention to national income theory; money, banking and the Federal Reserve system; Keynesian and Classical theories and the mechanics of the business cycle.
ECO 204 PRINCIPLES OF ECONOMICS II
Study of microeconomic concepts, price theory, behavior of the firm, market structure, and income distribution.
MGT 316, PRINCIPLES OF MANAGEMENT
3 semester hours
Explores the principles and processes of managing an organization. The functions of planning, organizing, leading, and motivating employees are applied to current business situations.
Business Administration
The Bachelor of Science Degree with a major in Business Administration, offered through Gardner-Webb’s Broyhill Undergraduate School of Management, provides a comprehensive study of business principles as related to marketing, administration and management. With a four-year degree in Business, one can pursue employment opportunities in a variety of supervisory and entry level management positions, including public accounting firms, wholesalers, retailers, banks and insurance companies.
Goals and Objectives
1. To be able to understand basic concepts of human relations management, organizational behavior, and production/operations management necessary to manage a modern business or not-for-profit organization.
2. To incorporate global and ethical perspectives across the curriculum.
3. To be able to apply quantitative techniques, computer techniques, and other elements of critical thinking to managerial problem solving.