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Bellevue University Tops U.S. News Rankings

Ranked #4 in the top 10 online programs by Online Accounting Degree Programs

“The Bachelor of Science in Accounting degree from Bellevue University utilizes a multidisciplinary approach to the subject. The program is designed to transition easily into the professional field or a graduate degree program. This private university is both affordable, and highly regarded in the adult and distance education communities.”

Accounting Degree - Bachelor of Science

Click here for degree requirements if your class started prior to March 10, 2014.

Degree Information

Information About the CPA Exam

If you are planning to sit for the Uniform CPA Examination, please consult your state accounting board for specific degree requirements which will enable you to sit for the exam. For our residential and online students in Nebraska, you are required to complete an undergraduate or higher degree containing, at a minimum, 150 semester hours. The degree should show post-secondary education covering the following subjects: financial accounting theory and problems, cost and managerial accounting, tax preparation and planning, auditing, accounting information systems, governmental and not-for-profit accounting, macroeconomics, microeconomics, business law, marketing, management, finance, business communications, business ethics, quantitative applications in business, and principles of accounting.

Bellevue University offers all of the courses necessary to fulfill these requirements. For additional information, contact an Accounting Faculty Member.

Curriculum

Major Requirements (76 Credit Hours)

In addition to the General Education Core Curriculum, students must complete the Common Professional Component which is required of all College of Business students, the Accounting Major Requirements (listed below), and Other Requirements (listed below).

A transfer student with an Associate’s degree in accounting or business, after transfer of courses, will normally be required to take a total of 51 to 60 credit hours (the total includes the residency requirement) at Bellevue University to complete the Bachelor in Accounting degree. The residency requirement is 21 hours of upper level accounting courses (online or in-class) taken with Bellevue University.

Bellevue University Undergraduate students are allowed to take up to 12 credits of specifically defined graduate-level accounting courses during their last year of undergraduate study (student with 90 credits or above). It is recommended that Bellevue University Undergraduate Accounting students apply for the Master of Science in Accounting at the end of their junior year.

Students must achieve an overall GPA of 2.0 for all coursework and a 2.5 GPA for the Accounting Major coursework noted with an asterisk (*) below.

Common Professional Component

The following nine courses are designated as the Common Professional Component (CPC) and are required for the Accounting Major.

(Click a course name below to view course details)

  • AC 205 Financial Accounting

    This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint. Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered.
    University Syllabus

  • AC 206 Managerial Accounting

    Managerial accounting is designed to introduce the fundamentals of managerial accounting to both accounting and non-accounting majors. It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. Prerequisite: AC 205
    University Syllabus

  • BA 232 Principles of Management

    This course examines the fundamental concepts, theories, principles, and techniques of management by integrating classical and modern perspectives with real-world experiences. Students are introduced to both traditional and contemporary views along the management function of planning, organizing, leading, and controlling. Management domains such as business ethics, business law, international management, organizational behavior, human resource management, operation management, organizational development and change, entrepreneurship, management information systems, and strategic management are also introduced, and their implications on students’ careers as managers are explored.
    University Syllabus

  • BA 252 Principles of Marketing

    This course provides a comprehensive introduction to the field of marketing. It covers the current marketing concepts and practical applications that will include the functions of product, price, place, promotion, and positioning. Additional emphasis will be given to multicultural and global marketing in the United States and internationally.
    University Syllabus

  • BA 265 Legal Environment of Business

    This course is designed to introduce the student to the legal and regulatory process in which business decisions are made. The application of legal constraints to management decision making is examined through cases, hypothetical scenarios, and practical examples. While applying these concepts to business decisions, special emphasis is placed on the ethical issues faced by a decision maker.
    University Syllabus

  • BA 312 Principles of Finance

    This course covers the basic principles, techniques, and institutional aspects of financial management in order to provide students applications of finance content similar to those encountered in a finance career. Topics include financial markets and environment, time value of money, bond and stock valuation, risk and return, financial statement ratio analysis, capital budgeting, financial planning and control, capital structure, dividend policy, and other fundamental finance issues. Prerequisites: AC 206, MA 240, and MA 102 or MA 120
    University Syllabus

  • BA 323A Introduction to Management Science

    This course introduces quantitative models appropriate for business applications. Emphasis is on analytical thinking, applied business decision-making, and practical real-life problem solving. The course starts with an introduction to models and mathematical model building. Specific models and applications include: linear programming and its transportation, transshipment, and assignment topics; project management; deterministic models of inventory control; queuing theory and economic analysis of waiting lines; and forecasting with emphasis on time-series and causal models. Software will be applied, as appropriate, in solving large-scale problems. Prerequisites: MA 102 or MA 120 and MA 240
    University Syllabus

  • BA 439 Business Policy and Strategy

    The course emphasizes research and analysis of external and internal forces that impact the organization and strategic success as well as action-implementing tools that are used to integrate the organization’s scope, strategies, and policies. External factors include competitive analysis, customer trends, political, legal and technological factors. Internal factors include analysis and evaluation of current business strategies, organizational systems, resource deployment, and culture. The course culminates the undergraduate business program with the capstone project. Prerequisite: Senior standing (preferably, this course should be taken in the student’s final semester)
    University Syllabus

  • BA 450 Business Ethics

    This course examines the fundamental concepts, theories, principles and practices of ethics in management by integrating classical and modern perspectives with real world experiences. Students are introduced to traditional and contemporary ethical views along with opportunities for practical application. Ethical domains such as utilitarianism, Kantianism, feminist ethics, subjective ethics and corporate ethical practices will be discussed. Special examination will be made of global ethical practices in today’s business environment. Prerequisite: Senior standing
    University Syllabus

† Must be taken in-residence

Accounting Major Requirements

  • *
  • 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 CIS 101 or BA 222
    University Syllabus

  • *
  • 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
    University Syllabus

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  • 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
    University Syllabus

  • *
  • 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
    University Syllabus

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  • 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
    University Syllabus

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  • AC 416 Advanced Accounting Problems

    This course covers advanced topics in financial accounting, such as: business combinations, partnership accounting, and fiduciary accounting. The course is designed to develop an understanding of purchase method of consolidation before introducing students to worksheet procedures for preparation of consolidated financial statements. Students will also prepare detailed reports required in the formation and dissolution of partnerships and in the accounting activities required as a fiduciary responsible for estates and trust. Prerequisite: AC 312
    University Syllabus

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  • AC 442 Financial Auditing

    The course covers auditing techniques and procedures as prescribed by the Auditing Standards Board. Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are other attest and non-attest engagements such as reviews and compilations. The course covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards. Students will apply their understanding of the audit function in an assigned audit case. Prerequisite: 12 credit hours of accounting to include AC 312
    University Syllabus

Plus an additional 6 hours of upper-level accounting:

Only one upper level tax course can be used for an upper level elective. You can choose one from tax course electives, AC 433 or AC 434 or AC 435 or AC 439.

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  • AC 396 Accounting Internship

    The course provides students with an opportunity to receive practical training in accounting. Prerequisites: (1.) Students must have junior or senior status. (2.) Students must complete 18 credit hours in residency in the College of Business. (3.) A minimum of 9 of the 18 hours must be in upper level (300-400) accounting courses. (4.) Students must have a minimum GPA of 3.0 in the College of Business. (5.) Faculty approval is required. (1 to 3 credit hours)
    University Syllabus

  • *
  • 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
    University Syllabus

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  • AC 433 Advanced Individual Income Tax

    This course covers advanced topics for the individual taxpayer including credits, AMT, passive activities and sales of assets. Also covered in this course are tax period and methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner. Prerequisite: AC 331
    University Syllabus

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  • AC 434 Taxation of Business Entities

    This course covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations. Also covered will be taxation across state lines, business tax credits, and international tax. Prerequisite: AC 331
    University Syllabus

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  • AC 435 Taxation of Flow-Through Entities

    This course will cover tax issues such as subchapter S corporations, partnerships, trusts and estates. The course will also cover tax planning issues, tax practice and ethics. Prerequisite: 3 hours of taxation
    University Syllabus

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  • AC 439 Tax Planning and Strategies

    This course looks at the tax impact of business decisions and is designed for the non-accountant. Topics discussed will include tax impact on investment decisions, tax practice issues and ethics. Prerequisite: AC 331

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  • 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
    University Syllabus

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  • AC 499 Topics in Accounting

    This course explore(s) a special topic(s) not treated or briefly treated in other accounting courses. This course can be used to add a career component for your major. Prerequisites: Permission from Accounting Director and a minimum of 12 hours in accounting (1 to 3 credit hrs)

Other Requirements

  • BA 222 Intermediate Computer Concepts and Applications

    This course is designed for College of Business students who have basic file management and office software skills. Course projects are designed for business problem solving and include document management, using spreadsheets for information processing, design and management of personal databases for automated data management, presentation, and integrating business communications. Prerequisite: Recommend prior computer knowledge

  • BA 465A Business Law

    This course examines and explores laws relevant to business activity. Study will focus on areas of law developed specifically for business and business relationships. Topics include: the legal environment of business, contracts, debtor-creditor relationships, agency relationships, and property law. Prerequisite: BA 265
    University Syllabus

  • EN 321 Business Communication: Professional Writing, Speaking, and Research

    This course offers students practical application of the best principles of workplace communication, including the many different types of writing required in the modern business environment, professional presentations, and research. Prerequisites: EN 101 and EN 102
    University Syllabus

  • EC 201 Macroeconomics

    This course is a study of the behavior of the macroeconomy, including the causes and consequences of inflation, unemployment, and the business cycle. Monetary, fiscal, and “supply side” policies for dealing with macroeconomic problems are examined. Prerequisites: Sophomore standing or permission of the instructor.
    University Syllabus

  • EC 202 Microeconomics

    This course is an investigation of the economic behavior of consumers, businesses and government. Emphasis is placed on price and output determination under various market structures and on the entrepreneurial competitive process. Prerequisites: Sophomore standing and an understanding of basic math or permission of the instructor.
    University Syllabus

  • MA 102 College Algebra

    Expansion and follow-up of intermediate algebra including higher order polynomials and nonlinear inequalities, and use of matrices and determinants to solve systems of equations. Introduction to function, inverse function, theory of equations and exponential and logarithmic functions. Prerequisite: MA 101 or satisfy score on mathematics placement exam (MPE)
    University Syllabus

  • MA 240 Applied Statistics

    Provides the theoretical basis and the problem solving experience needed to apply the techniques of descriptive and inferential statistics, to evaluate such daily inputs as organizational reports and to improve decision making over a wide range of areas. Topics include: Descriptive Measures; Distribution Shapes; Concepts of Probability of Discrete and Continuous Random Variables; Hypothesis Testing of One, Two Samples; Chi-Square and F-Test; Regression; Anova; Using Excel, Minitab, TI 83+ or SPSS for Solving & Interpreting Statistical Problems. Prerequisite: MA101 (4 credit hrs)
    University Syllabus

4 + 1 Accounting Program (150 minimum credit hours)

The 4 + 1 Accounting program provides a smooth transition from the undergraduate degree in Accounting to the MBA with the Accounting Concentration or Master of Science in Finance - Strategic Leadership of Value and Risk Program. The 4 + 1 Accounting program may allow you to reduce the number of hours needed in-residency in your major in order to grant you early placement in the MBA or Master of Science in Finance - Strategic Leadership of Value and Risk Program.

To gain admittance to the program, you will need to complete the application form, and complete the requirements below. During your junior or senior year at Bellevue University, you will arrange a degree completion program with an Accounting Advisor, which will be approved by the Director of Accounting.

Undergraduate Requirements

  • Gain admission to the 4 + 1 program
  • Have completed the requirements for the undergraduate core
  • Have maintained a GPA of 2.5 or better in accounting courses and an overall minimum GPA of 2.0
  • Have completed 18 credit hours in accounting in residence
  • Have completed a total of 127 hours of undergraduate work
  • Have completed the CPC in the College of Business

Students applying for professional license or certification should verify the University’s offerings meet the requirements with the professional organization.

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