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Online BS in Accounting Courses

Curriculum Details

57 credit hours required in the major

The online bachelor’s degree in accounting program includes 20 accounting courses for 57 credit hours in the major. You can complete the program in as little as two years. After completing SMSU’s accounting courses and 150 college credits, you’ll be prepared to sit for several professional certification exams, including the Certified Public Accountant (CPA) exam, the Certified Management Accountant (CMA) exam, the Certified Internal Auditor (CIA) exam, and more.

Required Business Core


Introduction to reporting financial information regarding the operating, investing, and financing activities of business enterprises to present to potential investors, creditors, and others. Topics covered include basic financial statements, business transactions, the accounting cycle, forms of business organizations, internal control, cash, receivables, inventories, long-term assets, depreciation, and current liabilities.

A continuation of ACCT 211. Financial accounting topics covered include stockholders equity, statement of cash flows, and financial statement analysis. An introduction to management accounting topics such as cost allocation, product costing, cost-volume-profit analysis, responsibility accounting, operational budgeting, and capital budgeting.

Student must receive C- or better in ACCT 211 before taking this course. The Accounting program reserves the right to remove students from the course who do not meet the prerequisite.

An introduction to the basic elements of law and the legal system. Topics include: common law liability (torts); product liability; criminal law; and commercial transactions (Common Law Contracts & UCC Sales). The student should be able to analyze situations and then apply the law to it.

Introduction to supply and demand analysis; study of competition and monopoly power; resource allocation, pricing and the market system; business and labor regulation; and income distribution.

This course requires a mathematical background including two years of high school algebra or MATH 060. Sophomore standing recommended.

This course examines the economy as a whole: measurement of the level of aggregate economic activity, growth, employment and unemployment, inflation, government spending, taxation and deficits, the monetary system, international trade, and how other economic systems work.

This course requires a mathematical background including two years of high school algebra or MATH 060.

Beginning statistical theory and procedures, including data collection, sampling techniques, organization and presentation of data, measurement of central tendency, probability concepts, discrete and continuous probability distributions, statistical estimation, hypothesis testing, and linear regression. Students use a computer to do some statistical analysis.

This course examines the concepts and principles of management including historical and contemporary perspectives of management. The learner will study the four functions of management: planning, organizing, leading, and controlling, which are the foundation of management and provide context to how managers plan, make decisions, organize, motivate, lead and control operations, and the workforce, in a changing environment.

Group A Electives


Doing business in and with other countries; why countries engage in international trade; financing international transactions; international banking; government policy and international trade and finance.

Examination of theories, concepts, and structures instrumental in understanding international relations. Includes a realistic, systematic and political economy analysis of actions and interactions, images and realities in international affairs. Topics include great power rivalry, the arms race, great power intervention in the Third World, trade war and conflict in Southern Africa.

Examines the initiation, development and implementation of public policy in the U.S. at all levels of government, with special emphasis on national policy-making. Includes study of the role of each branch of government in the policy process, citizen input in the process, current debates over important policies, and the significance of political parties and interest groups in the formulation of policies.

Group B Electives


The theory and application of problem-solving questions of fact, value and policy utilizing group dynamics and effective leadership styles. Active and critical listening are integral components of the course.

This course prepares students to develop, deliver, and analyze presentations in a variety of community and professional contexts.

The analysis, interpretation, presentation, and effective writing of letters, memos, reports, and other types of business documents.

This course introduces students to the field of technical communication and some of its underlying principles (audience analysis, ethics, and document design.) Students will produce and workshop a variety of practical documents, including a resume and cover letter, a summary of a scholarly article, a set of instructions, a Web site, a proposal, and a report.

Group C Electives


This course is a study of the basics of commercial/finance law. Major coverage areas include: the Uniform Commercial Code; Business Organizations; Agency Law; and Personal Property.

Monetary system and monetary policy, including aggregate economic activity, economic policy and goals, and intermediate finance.

This course is a general introduction to business and personal risk management. Risk has been defined as uncertainty about if, when, and how much loss you can have. Risk Management deals with this uncertainty as does some aspects of Finance, Accounting and Marketing. Risk Management offers some additional options. One of the most common methods in our culture is Insurance. It is purchased as one way to offset/manage risk by transferring the uncertainty resulting from perils that expose a person, or business, to loss. The Insurance Industry makes a profit by charging to take responsibility for other people and businesses risk.

The objective is for the student to understand the basics of real estate law and financing, thus enabling the student to anticipate legal difficulties and avoid them. The student should have the ability to think critically about a situation and gather and apply information to deal with issues. This course covers the basics of buying, owning and selling real property and fixtures. Emphasis is also placed on the economic and tax considerations.

For the accounting student this course prepares you to be a CPA. For the finance student this material is a topic on the licensing examination for being a Personal Finance Advisor. For any student this course is part of their individual personal finance.

Principles of investments with emphasis on security appraisal and portfolio composition.

Provides an overview of managerial finance in the business world by investigating various forms of business organization and considers the goal of the corporate enterprise which includes a discussion on business ethics and social responsibility. The courses focuses on the analysis of financial statements, cash flow analysis, and obtaining a familiarity with financial institutions. Fundamental concepts in risk and return and the time value of money are reviewed to set the foundation for the study of bond and stock valuations. The final segment of the course deals with strategic investment decisions. The topics in this portion of the course include the study of the cost of capital and the basics of capital budgeting.

Upon completion of the course, students will have a working understanding of:

  1. The evolution of unions in the United States
  2. How unions influence organizational strategic direction
  3. The advantages and disadvantages of unionization for organizations
  4. How the external environment influences both labor and management
  5. Legal aspects relative to labor-management relations
  6. The phases involved in developing a relationship between labor and management
  7. How labor agreements are developed and administered

This course is designed to give students an in-depth explanation of the basic functions regarding the field of human resource management. The primary focus will include best practices and practical application strategies within the field. Content areas include strategic planning, diversity, state and federal laws and regulations, recruitment and selection, employee relations, compensation and benefits, job analysis and evaluation, performance management, training and organization development, career planning, risk management, and union relations. The course will encompass the use of current event topics and critical analysis techniques regarding human resources, including ethical implications of decisions, and apply legal and ethical decision- making skills to human resource scenarios.

The focus will be on human behavior in organizations. Throughout this course, students will develop and apply concepts and theories of organizational behavior in business organizations. A micro to macro approach will be used to progressively study behavior from the individual, group, and organizational levels. The goal of the course is to discover ways to understand and improve behavior at each level, and thereby increase the efficiency of the organization.

Emphasizes the functions and responsibilities of general management of business enterprises and the problems which affect the character and success of the total enterprise. Devoted to internal policy making, given constraints from the external environment. Extensive use is made of case studies from business.

This is a capstone course for seniors.

This course will explore why marketing is the foundation for all successful businesses. Students will gain an understanding as to why businesses that do not effectively implement marketing principles will fail, even when possessing a superior product in the marketplace. Effective product development, promotional activities, distribution and pricing will be evaluated to discover the key elements needed for successful business operations.

Major Courses


An intensive study of financial accounting and reporting. Accounting topics covered include: accounting standards, conceptual framework, income statement, balance sheet, time value of money, cash and receivables, inventories, acquisition and disposition of property, and depreciation.

A continuation of ACCT 311 Intermediate Accounting I. Accounting topics covered include: intangible assets, current liabilities, long-term liabilities, stockholders equity, earnings per share, revenue recognition, investments, accounting changes, and statement of cashflows.

A study of basic development and application of accounting for management decision-making. Includes cost flows in a manufacturing environment with emphasis on job order and process cost systems. Other cost accounting topics are: cost allocation with joint and by-products, back flush accounting, factory overhead analysis, and activity-based costing.

Theory and principles involved in computation of federal income taxes for individuals are covered in this course.

This course provides the knowledge and skills needed to be able to understand and evaluate the performance of information systems. The course will examine the five principal components of an accounting system: revenues, expenditures production, human resources, and general ledger. The course will also look at control and audit of accounting information systems.

This course includes a study of the following accounting topics: deferred income taxes, capital leases, pensions and post-retirement benefits, consolidated financial statements, partnerships, branches, business combinations, segments, multi-national operations, interim reporting, and Securities and Exchange Commission (SEC) reporting.

This course is an introductory fundamental course in auditing. Topics will include purpose, scope, concepts and methods used in examining and attesting to financial statements. Study and evaluation of internal control, statistical sampling, working papers, planning the audit engagement, professional standards and auditor liability are specific.

An integrated learning experience in the senior year including applications, research, and presentations.

The Senior Examination will be administered to all graduating Accounting/Management seniors in order to graduate. The Senior Examination assesses the students knowledge of the business core.

The exam can be retaken. The student must be a senior and in the final semester at SMSU.



This course includes a survey of state and local government accounting, as well as accounting for colleges and universities, school systems, hospitals, voluntary health and welfare organizations, and other nonprofit organizations.

An advanced study emphasizing the design, development and use of cost/managerial accounting systems for planning, performance evaluation and analysis used in the management decision-making process.

This course teaches the use of contemporary accounting software packages to maintain financial records and prepare financial statements. Students successfully completing the course will be able to set up a basic recordkeeping system, post financial transactions and prepare financial statements using the selected software.

This course will introduce students to the core foundations relating to fraud examination, financial forensics, and careers in fraud examination and forensic accounting. Discussions will be made on criminology, ethics, the complexity of fraud and financial crimes, legal pronouncements, fraud detection and red flags resulting from fraudulent activities. Students will learn techniques used in investigating financial fraud, theft and concealment, effective interviewing styles, interrogations, and the use of information technology for fraud examination and financial forensics. This course will also discuss corruption, financial statement fraud, litigation support and advisory services, expert witnesses, and remediation.

This course includes a study of the following forensic accounting topics: the forensic accounting profession, the legal environment of forensic accounting, the use of screening and staging up engagements, evidence gathering, interviewing processes, white-collar crime, and procedures to use in conducting fraud investigations.

This course includes a study of the following forensic analytics topics: digital and matrimonial forensics, economic damages, valuations, use of Access, Excel, and PowerPoint in forensic investigations, high-level data overview tests, assessing conformity, the second-order and summation and number duplication and last-digits, and internal diagnostics of current period and prior period data tests.

The objective of this course is to acquaint the student on the impact of fraud. The forensic accountant and fraud examiner are the bloodhounds of the accounting profession, and the reliability of financial statements. Both the forensic accountant and fraud examiner snuffle out complex fraud shenanigans to discover irregularities. According to the Association of Certified Fraud Examiners 2016 Report to the Nation on Occupational Fraud and Abuse, it is estimated that organizations loss, on average about 5 percent of their revenues to dishonesty from within.

This course involves the study of the taxation of partnerships, corporations, trusts, estates, and property transactions.

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