From private companies to nonprofits, nearly every company or organization could benefit from skilled and capable accountants to manage their finances. Enrolling in an online bachelor’s in accounting program can help an aspiring finance professional to begin the process of becoming an accountant. After completing the required online accounting classes to earn a bachelor’s degree, students should come away with marketable accounting skills, such as the ability to use job-related computer applications, as well as knowledge gained from a curriculum that’s focused on business, economics, and finance and teaches accounting theory basics that are applicable to real-world scenarios. These skills are beneficial to professionals who are interested in careers that entail performing auditing services and completing individual tax returns for others.
Maryville University Online B.S. in Accounting Curriculum
The online accounting classes offered in the Bachelor of Science in accounting program at Maryville prepares students for entrance into the dynamic field of accounting by providing flexible and relevant coursework and meeting students’ need to build their knowledge base of best business practices and hone their accounting and financial skills.
Learn more about Maryville’s online B.S. in Accounting course offerings here:
Business Core
| ISYS 100 | Digital Foundations | 3 Credits |
This course covers commonly used software installed on PCs and laptops, web-based technologies, and applications (apps) used on digital devices. Information literacy and database concepts are also covered in this course. | ||
| BUS 150 | Business Communications | 3 Credits |
In today’s business world, effective communication, whether it is delivered face-to-face or in a written format, is essential. This course increases the ability of students to express themselves effectively through various forms of communications channels. The course is designed to enhance the quality of student’s communication skills. | ||
| ACCT 210 | Financial Accounting | 3 Credits |
This course focuses on how business events affect financial statements by acquiring a working knowledge of basic accounting theory and concepts. Topics include the role of accounting in decision making; the recording procedures that accountants use to organize information for financial statement preparation; and analytical tools and accounting principles to aid in reading and interpreting financial statements. | ||
| ACCT 211 | Managerial Accounting | 3 Credits |
The concepts of managerial accounting are covered in this course. Emphasis is placed on the preparation and use of financial information for planning, decision making and control. The course will address cost classifications, product and service costing methods and systems, profit planning, measuring performance, and the new manufacturing environment. | ||
| ECON 203 | Principles of Economics | 3 Credits |
This course introduces the economic perspective on decisions currently faced by individuals, businesses, and society. Basic economic principles and methods are used to address both microeconomic and macroeconomic topics, with a focus on the modern market economy. Essential content includes the laws of supply and demand; the behavior of consumers and firms; the function of resource markets; macroeconomic measures of economic growth, unemployment, and inflation; the use of fiscal and monetary policy to achieve macroeconomic goals; and an overview of international trade. | ||
| BUS 241 | Business Statistics | 3 Credits |
This course develops business data analysis skills and statistical techniques using spreadsheets. Topics include data collection storage and analysis using descriptive statistics, tables and charts; probability and data distributions, statistical tests, correlation, regression, forecasting, and quality control analysis. | ||
| BUS 280 | Business Law | 3 Credits |
This course examines legal rights and ethics, crimes, torts, contracts, personal property, bailments and sales. | ||
| MGMT 321 | Principles of Management | 3 Credits |
This course studies the basic theories and concepts of management including the evolution of management, ethics, decision making, organizational structure, motivation, communication, group dynamics and team building, planning, job design, leadership and organizational change. | ||
| MKT 360 | Principles of Marketing | 3 Credits |
An introduction to the concepts of marketing and their application to those engaged in marketing consumer and industrial goods and services; pricing, product planning, distribution and promotion. | ||
| FIN 312 | Principles of Finance | 3 Credits |
Students examine basic financial management of business firms: a) procurement, b) allocation and c) control of funds; corporate financial behavior; financial instruments and markets; and the analysis and interpretation of investment and profit performance. | ||
| BUS 314 | Operations Management | 3 Credits |
This course examines business operations as they relate to both product and service type components. The course provides techniques of production and operation, as well as techniques for service type organizations. | ||
| BUS 491 | Business Policies (Capstone) | 3 Credits |
This course focuses on the tools and concepts of strategic management as applied within the business context. Students will develop both the understanding and analytical skills necessary for strategic analysis, formulation and implementation. The course will also involve integration of concepts from prior business core courses. | ||
Accounting
| ACCT 309 | Advanced Managerial Accounting | 3 Credits |
In this course, students obtain, use and critically evaluate financial and non-financial information to make effective business decisions considering strategic, technological and environmental factors. | ||
| ACCT 310 | Forensic Accounting and Ethics I | 3 Credits |
This course provides an introduction to the field of forensic accounting and fraud detection and examination. Course content includes an introduction of accounting ethics, fraudulent financial reporting, Foreign corrupt practices act, economic damages, business valuation, money laundering, terrorism and cyber security. | ||
| ACCT 313 | Individual Income Tax | 3 Credits |
This course emphasizes the federal income taxation of individuals as prescribed in the Internal Revenue Code, related regulations, rulings and case law. The purpose is to develop an understanding of the basic principles and concepts of income taxes, to become acquainted with research skills needed to locate appropriate tax law sources and to apply principles and concepts to tax return preparation. | ||
| ACCT 315 | Financial Data Analytics | 3 Credits |
This course builds the foundation in critical thinking, financial data analytics, digital acumen, and ethical mindset necessary for success as an accounting professional in today’s ever-changing business environment. Throughout the course, students use the IMPACT cycle of data analytics to identify business questions that can be addressed with data, collect and then transform data into information using various software applications, communicate insights to stakeholders, and make decisions based on the business intelligence that results from this process. Prerequisite: ACCT 211 | ||
| ACCT 318 | Financial Reporting I | 3 Credits |
An in-depth study of financial accounting topics including time value concepts; valuation of inventories; acquisition and disposition of property, plant, and equipment; intangible assets; and revenue recognition. The transition from U.S. GAAP to IFRS is also discussed. | ||
| ACCT 319 | Financial Reporting II | 3 Credits |
An in-depth study of accounting topics including stockholders equity issues, earnings per share valuation, investments, current and long-term liabilities, accounting for income taxes, pensions, leases, post- retirement benefits and statement of cash flows. The transition from U.S. GAAP to IFRS is also discussed. | ||
| ACCT 415 | Accounting Information Systems | 3 Credits |
This course introduces students to Accounting Information Systems concepts and applications. Topics covered include system development life cycle, AIS design and development, accounting database design, business process analysis, accounting applications,IT security and controls, and accounting requirements for the development of intelligent systems. | ||
| ACCT 423 | Auditing | 3 Credits |
This course covers the theory and application of required standards and appropriate procedures used by the independentaccountant to give various degrees of assurance to an organization’s financial information and operations, with a focus on external auditing. The auditor’s responsibilities, work paper preparation, and ethical standards are included in this course. | ||
| ACCT 491 | Accounting Theory | 3 Credits |
The capstone course integrates previous course material from financial and managerial accounting, auditing, taxation, international financial reporting standards and related accounting courses. The case- oriented class involves a wide variety of issues facing accountants today. | ||
Professional Accounting (CPA, Early Access)
Choose 4 graduate level early access accounting courses. Current options include: ACCT 614, ACCT 615, ACCT 616, ACCT 618, ACCT 620, ACCT 660
| ACCT 614 | Tax Planning and Decision Making | 3 Credits |
This course will focus on the fundamental concepts of common tax regulations and provide a broad overview of corporate and partnership taxation and individual tax planning issues. Specific topics include: the framework of the tax system; fundamentals of tax planning; the taxation of sole proprietorships, flow-through entities and corporations; and the tax treatment of fringe benefits and investment assets. Pre-requisite: ACCT 610 | ||
| ACCT 615 | Accounting for Governmental and Non-Profit Entities | 3 Credits |
This course deals with the role that the accounting function plays in achieving the strategic goals of an organization. It also explores the issues of corporate governance, including the impact of the Sarbanes-Oxley Act and the interactions among management, auditors and the audit committee. | ||
| ACCT 616 | Financial Reporting III | 3 Credits |
This course covers advanced-level accounting subjects, including business combinations, partnerships and accounting for multi-national entities; and segment and interim reporting. | ||
| ACCT 618 | Strategic Accounting Issues | 3 Credits |
This course deals with the role that the accounting function plays in achieving the strategic goals of an organization. It also explores the issues of corporate governance, including the impact of the Sarbanes-Oxley Act and the interactions among management, auditors and the audit committee. Pre-requisite: ACCT 610 | ||
| ACCT 620 | Financial Statement Analysis | 3 Credits |
This course will provide the skills necessary to interpret and analyze financial statement information by discussing the four key financial statements and analyzing the financial information to evaluate profitability, liquidity and risk. Topics also covered include traditional ratio analysis and interpretation, accounting rules and quality of earnings, warning signs of financial distress, and SEC reporting requirements. Cross-listed: FIN-620 Prerequisite: ACCT-610 | ||
| ACCT 660 | Data Analytics | 3 Credits |
This course serves as an introduction to data analytics. Data analytics is generally defined as the use of data, quantitative analysis, and modeling to drive business decisions. An overview of different analytics techniques (descriptive, predictive and prescriptive) with a focus on descriptive analytics technique to illustrate business decision-making situations is discussed. | ||
Professional Accounting (Non-CPA, Non Early Access)
| ACCT 425 | IT Audit | 3 Credits |
Coming online soon - OK to substitute any FIN course until this is available online. | ||
| ACCT 435 | Quickbooks for Accounting Professionals | 3 Credits |
Students learn basic and advanced features of QuickBooks small business accounting software. Topics include how accounting professionals work efficiently with multiple QuickBooks clients, customizing QuickBooks to meet client requirements, reviewing and adjusting client balances, managing client’s fixed assets, using the audit trail to track client errors, implementing security and controls, and using remote access. | ||
TOTAL 128 CREDIT HOURS*
*Includes 12 credit hours of advisor-approved electives. Qualifying students may apply nine credit hours of this requirement toward a graduate degree through our Early Access program. Conditions apply
To ensure the best possible educational experience for our students, we may update our curriculum to reflect emerging and changing employer and industry trends. Undergraduate programs and certificates are designed to be taken at a part-time pace. Please speak to your advisor for more details.
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Skills, Concepts, or Opportunities Gained with a B.S. in Accounting Degree
Typically, bachelor’s in accounting curriculum provides students with in-depth skills and knowledge in several critical aspects of accounting:
- Computer applications. In today’s digital world, accounting professionals rely heavily on computers to aid them with their tasks. A computer applications course can give students broad knowledge of computer hardware and software concepts by providing hands-on experience with operating system software and application software packages. In computer applications courses, students will learn about word processing, spreadsheet and database usage, desktop publishing applications, and presentation graphics.
- Principles of finance. By examining basic financial management principles, such as procurement, allocation, control of funds, corporate financial behavior, financial instruments and markets, and the analysis and interpretation of investment and profit performance, students better understand the accounting industry and its ever-changing demands.
- Business policies. Future accounting professionals take business policies courses to develop the knowledge and skills necessary for strategic planning and decision-making in this dynamic industry. By using business simulation techniques that include research and development planning, marketing strategies, financing, and human resources, among others, students will learn problem-solving tools integral to accounting and business functions.
- Macroeconomics. In order to understand the current financial climate in one’s own locale, accounting professionals must also understand the overall economy in the nation as a whole. Macroeconomics courses teach students about the basic supply and demand model, national income accounting, the determinants of national income and employment, the meaning and measurement of inflation and unemployment, business cycles, the economics of money and banking, and the role of monetary and fiscal policies in influencing economic activity.
- Microeconomics. Of course, while understanding the economic climate of the nation as a whole is integral to those in the accounting field, understanding the implications of individual human actions and how those actions affect the distribution of resources is also an important area of knowledge. By studying microeconomics, students learn why various goods and services are valued differently, and they will explore the potentially foreseeable outcomes of certain choices or changes in production outputs.
- Auditing. One of the many skills accounting professionals possess is the ability to perform audits for businesses or individuals. An audit is an independent look at an entity’s financial records and statements to determine if the entity is abiding by the law and adhering to generally accepted accounting principles. Auditing courses cover theories and applications independent auditors use to fulfill required standards and appropriate procedures, including the auditor’s duties, responsibilities, and ethical behavior.
- Individual income taxes. When most people think of accountants, they think of professionals who organize and prepare individual income taxes for others. Accounting degree students taking this course learn skills for preparing federal income taxes for individuals as prescribed in the Internal Revenue Code. They learn about rulings, regulations, and case law examples in order to better understand the basic elements of preparing income taxes and learn the skills needed to find appropriate tax law sources and apply the necessary principles when preparing tax returns.
Common Courses for B.S. in Accounting Students
These are some of the common accounting classes often offered in a bachelor’s degree program. Though actual course titles may vary depending on the university, many accounting programs offer classes that touch on the following concepts:
Computer Applications. Students become acquainted with microcomputer hardware and software concepts. They also receive hands-on experience with specific software packages, including word processing, spreadsheets, databases, desktop publishing, and presentation graphics.
Principles of Finance. This course teaches students how to examine a firm’s basic financial management systems, such as procurement, allocation, and control of funds. It also touches on corporate financial behavior, financial markets and instruments, and the analysis and interpretation of investment and profit performance.
Business Policies. Students taking courses of this type learn problem-solving strategies to use within a business environment. This case-oriented course deals with key aspects of business strategy formulation and implementation.
Macroeconomics. Macroeconomics courses looks at the overall national economic growth. Study topics include supply and demand, inflation, unemployment, national income accounting, business cycles, banking and money economics, and the influence of policies on the economy.
Auditing. Auditing courses cover the theory and application of required standards and procedures used by accountants to assess an organization’s financial information and operations. The focus is on external auditing, the auditor’s responsibilities, and the auditor’s code of ethics.
Individual Income Tax. Understanding individual federal income taxation, regulations, and rulings is essential to the accounting profession. The purpose of an individual income tax course is to help students understand the basic principles of income taxes and apply those concepts to tax preparation.
Sources
Maryville Online Bachelor of Science in Accounting
Maryville University Online Catalog – Course Preview ISYS 100: Computer Applications
Investopedia – What is Microeconomics?
AccountingEdu – Accounting vs. Auditing
U.S. Bureau of Labor Statistics: Occupational Outlook Handbook – Accountants and Auditors
Maryville University Online Catalog – Course Preview FIN 312: Principles of Finance