Accounting (Minor)

College of Business

Curriculum

Minor Requirements (15 credit hours)

Requires 12 credit hours in-residency, at Bellevue University in-class or online, and not applicable to Accounting majors. All prerequisites must be met.

Required courses:

(Click a course name below to view course details)

• AC 311 Intermediate Accounting I

  This course is designed for students pursuing accounting or business careers and who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data. Topics include concepts of future and present value, conceptual framework of accounting, study of cash and receivables, inventory measurement and valuation, and tangible operational assets as well as intangible assets. Prerequisites: AC 205 and BA 222

• AC 312 Intermediate Accounting II

  This course is a continuation of AC 311 and is designed for those interested in gaining a more thorough knowledge of financial accounting principles and procedures. Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, and derivatives. Prerequisite: AC 311

• AC 321 Cost Accounting

  This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes. Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Prerequisites: AC 206 and BA 222 or CIS 101

Plus two additional accounting courses from the following:

• AC 331 Income Tax Accounting

  This course focuses on federal income tax provisions and procedures used to compute tax liability for individuals. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, alternative minimum tax and tax credits, non-taxable exchanges, capital gains and losses, tax liability, and preparation of tax returns. Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. Prerequisite: AC 206

• AC 341 Accounting Information Systems

  This course provides an introduction to a systems view of accounting through accounting information systems (AIS) and how technology is used in AIS. Students will examine the process of developing information systems and develop knowledge of computer-based control and audit issues. Also included is the study of the five cycles of AIS and how the cycles are implemented in computer-based systems. Prerequisites: AC 206 and BA 222

• AC 424 Advanced Cost Accounting

  This course examines advanced managerial and cost accounting concepts. Discussion topics will include current managerial and cost accounting issues such as JIT, Balanced Scorecard, ABC accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement. This course uses a “hands-on approach” encouraging participation and interaction through the use of computer projects, case studies, and classroom discussions. Prerequisite: AC 321

• AC 432 Advanced Tax Accounting

  The course introduces students to specialized areas of taxes, emphasizing business income tax procedures for partnerships, corporations and S corporations, as well as the estate tax, gift tax, and income taxation of estates. Sources and applications of federal tax law are also covered. Students will be expected to prepare basic business tax forms and research tax issues using appropriate research materials. Prerequisite: 3 hours of taxation or AC 331

• AC 452 Accounting for Governmental and Non-Profit Entities

  Accounting for Governmental and Non-Profit Entities covers governmental accounting and the various funds associated with non-profit enterprises. This course is a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations. Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Prerequisite: AC 312