Business Management in the Global Economy with emphasis in
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1 II.A. Bachelor of Applied Science Degree Programs Business Management in the Global Economy with emphasis in Accounting CIP Code: Program Title: Business Management in the Global Economy with emphasis in Accounting Completion Award: Bachelor of Applied Science Degree (2+2 Completion Program) Contact Hours: 900 Outside Study Hours: 1,800 Pre-requisite: Student must possess an AAS Degree in a similar field of study. Semester Credits: 60 hours (including 15 semester credits of General Studies) Program Duration: 120 weeks Cost Per Credit Hour: $275 Total Tuition: $16,500 Course Materials and Fees: $125 Total Course Materials & Fees: $2,500** Total Cost of BAS Program: $19,000 (including course materials and fees) Program Description The Bachelor of Applied Science in Business Management in the Global Economy with emphasis in Accounting will prepare graduates to meet the complex, multi-faceted challenges of today s accounting field. Upon successful completion of this program, graduates will able to prepare and analyze financial information for public accounting firms, private sector businesses, governmental entities and/or not-forprofit entities. In addition to preparing graduates for the technical aspects of their field, the program also strongly emphasizes the business environment in which accounting decisions are made. Graduates will gain a wide spectrum of knowledge in key subject areas such as business management, economics, financial accounting, cost/managerial accounting, taxation, management information systems and auditing. Program Outcomes Upon completion of this program, the graduate should be able to: Understand the general economic and financial conditions in which business people and accountants operate today. Articulate the financial accounting framework, including IFRS, and its application to key subject areas involving the measurement, presentation and disclosure of assets, liabilities and equities. Describe the tax and regulatory environment accountants operate in today, with an emphasis on how recent accounting scandals and related legislation have influenced the profession. Demonstrate an understanding of the accounting transaction cycles, their interrelation to the auditing process and the role information technology plays in designing systems to support them. Recognize the processes used and the motivations driving managers to make key business decisions and how accounting information can be used to support those decision making processes. Clearly communicate complex accounting issues in a simple, understandable format to outside clients and/or members of upper management that may not have a background in accounting or finance. Potential Employment Upon successfully completing this program, graduates should be able to perform tasks of an entry to mid-level Staff Accountant, Auditor, Financial Analyst, Cost Accountant or Tax Accountant. *ABTU s program courses are designed in sequential order. Therefore, the student must complete the given course before progressing to the next course in the sequence.
2 Required Courses Credits STS-300 Business Statistics I 3 Text: Title: Modern Business Statistics with Microsoft Excel, 5 th Edition Authors: David R. Anderson, Dennis J. Sweeney, Thomas A. Williams ISBN-10: ISBN-13: STS-310 Business Statistics II 3* Prerequisites: STS-300 Text: Title: Modern Business Statistics with Microsoft Excel, 5 th Edition Authors: David R. Anderson, Dennis J. Sweeney, Thomas A. Williams ISBN-10: ISBN-13: BAC-300 Intermediate Accounting I 3 Text: Title: Intermediate Accounting, 19 th Edition Authors: Earl K. Stice and James D. Stice ISBN-10: ISBN-13: BAC-310 Intermediate Accounting II 3* Prerequisites: BAC-300 Text: Title: Intermediate Accounting, 19 th Edition Authors: Earl K. Stice and James D. Stice ISBN-10: ISBN-13: BAC-320 Taxation I 3 Text: Title: South-Western Federal Taxation Comprehensive Volume, 37 th Edition Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young ISBN-10: ISBN-13: BAC-330 Taxation II 3 Prerequisites: BAC-320 Text: Title: South-Western Federal Taxation Comprehensive Volume, 37 th Edition Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young ISBN-10: ISBN-13: BIS-400 Business Information Systems 3 Text: Title: Principles of Information Systems, 11th Edition Authors: Ralph M. Stair and George Reynolds ISBN-10: ISBN-13:
3 ECN-400 Macroeconomics 3* Text: Title: Principles of Macroeconomics, 7th Edition Authors: Gregory Mankiw ISBN-10: ISBN-13: ECN-410 Microeconomics 3 Prerequisites: ECN-400 Text: Title: Microeconomics: A Contemporary Introduction, 10th Edition Authors: William A. McEachern - University of Connecticut ISBN-10: ISBN-13: FIN-400 Contemporary Financial Management 3 Prerequisites: STS-310 Text: Title: Contemporary Financial Management, 13th Edition Authors: R. Charles Moyer, James R. McGuigan, Ramesh P. Rao ISBN-10: ISBN-13: BLE-400 Business Law and Ethics 3* Text: Title: The Legal Environment of Business, 12 th Edition Authors: Roger E. Meiners, Al H. Ringleb, Frances L. Edwards ISBN-10: ISBN-13: BAC-400 Auditing I 3 Text: Title: Auditing, A Business Risk Approach, 9 th Edition Authors: Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling ISBN-10: ISBN-13: Text: Title: Contemporary Auditing, Real Issues & Cases, 9 th Edition Author: Michael C. Knapp ISBN-10: ISBN-13: Copyright: 2013 Published BAC-410 Auditing II 3 Prerequisites: BAC-400 Text: Title: Auditing, A Business Risk Approach, 9 th Edition Authors: Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling ISBN-10: ISBN-13: Text: Title: Contemporary Auditing, Real Issues & Cases, 9 th Edition Author: Michael C. Knapp ISBN-10: ISBN-13: Copyright: 2013 Published
4 BAC-420 Advanced Cost Accounting 3* Text: Title: Cornerstones of Cost Management, 3 rd Edition Authors: Don R. Hansen and Maryanne M. Mowen ISBN-10: ISBN-13: Copyright: 2015 Published BAC-430 Advanced Financial Accounting 3 Text: Title: Advanced Accounting, 11 th Edition Authors: Paul Fischer, William Taylor, Rita Cheng ISBN-10: ISBN-13: Copyright: 2012 Published General Education Courses Credits GSH-300 Safety and Health in the Workplace 3 Text: Title: Health: The Basics, 10 th Edition Author(s): Rebecca J. Donatelle ISBN-10: ISBN-13: Copyright: 2013 Published GBP-300 Business Psychology 3 Text: Title Cognitive Psychology, 6th Edition Author: Robert J. Sternberg ISBN-10: ISBN-13: Copyright: 2012 Published GPS-300 Political Science 3 Text: Title: The Challenge of Democracy Essentials: American Government in Global Politics, 9 th Edition Authors: Kenneth Janda, Jeffrey M. Berry, Jerry Goldman, Deborah Schildkraut, Kevin W. Hula ISBN-10: ISBN-13: Copyright: 2014 Published GES-300 Environmental Science 3* Text: Title: Environmental Science, 14th Edition Authors: G. Tyler Miller Jr. and Scott Spoolman ISBN-10: ISBN-13: Copyright: 2013 Published GTW-400 Technical Writing 3 Text: Title: Technical Writing for Success, 3rd Edition Authors: Darlene Smith-Worthington and Sue Jefferson ISBN-10: ISBN-13: Copyright: 2011 Published
5 Graduation Requirements In order for students to successfully complete their program, all required materials must be completed, submitted, and within the maximum program duration. Students who fail to complete the program at this level may appeal to the Director of Education for an extension. Students can complete a course with a grade of D or 1.0, however, in order to meet SAP requirements and be able to graduate, the student has to have an overall average of C or (2.0 out of 4.0) for all courses and be able to complete all work required within 150% of the program duration or an additional year of the published length whichever is less. Admissions Requirements: An Associate s degree in accounting, business or a similar field from American Business and Technology University or any other appropriately accredited college or university. Students who have an Associate s degree in a non-related field will have to take additional courses in Accounting and/or Business. ** **Special Note for the Accounting Program: Students that have not completed an introductory course in Financial Accounting will be required to take CIB-210 Accounting Fundamentals prior to taking any 300-level or higher accounting classes. Students that have not completed an introductory course in Managerial Accounting will be required to take BMA-400 Managerial Accounting prior to enrolling in BAC-420 Advanced Cost Accounting. * This course has a proctored final exam. Please refer to the Proctored Examination Policy and Procedure in the University Catalog or on the website at: ** For a detailed breakdown and description of the course materials, please refer to Course Materials under the Student Services section of the catalog.
I. Bachelor of Applied Science Degree - BAS Business Management in the Global Economy with Emphasis in Accounting Program Title: Completion Award:
I. Bachelor of Applied Science Degree - BAS Business Management in the Global Economy with Emphasis in Accounting CIP Code: 52.0305 Program Title: Business Management in the Global Economy with Emphasis
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