Bachelor's in Accounting

ACES100 - This course presents the skills needed for university success and initiates students to career planning and development. Students evaluate their abilities and interests in order to develop career goals and align these goals with an appropriate course of study. Through a career investigation project, students are introduced to research techniques. Students also improve on academic skills necessary to successfully complete university work, such as critical thinking, study techniques, and test taking strategies. In addition, students are introduced to important dynamics of interpersonal communication and conflict resolution. The course also orients students to the University, to the Davenport University Excellence System, and to other elements of the Davenport curriculum. (This course is required for all new business and technology students, except those transferring with 30 or more semester credits.)

Open Elective - Any course at the 100 level or above that is not already required in program.

This course introduces and applies the theories and principles of effective communication. Students learn to organize and present clear, logical messages to specific audiences. They develop confidence in public speaking and increase their ability to inform and persuade listeners. They also implement critical thinking and listening skills. Finally, students exhibit the skills and tools necessary to construct, organize, and deliver effective speeches.

The basics of data analytics are introduced including descriptive, predictive and prescriptive statistics, regression analysis, and data visualization. The instructional approach is an application-based introduction to data analytics practices such as data cleaning, data organization for analysis, and exploratory data analysis. A key component of instruction is an emphasis on hands-on practice with data analysis projects and presentation of results to multiple audiences. Techniques examined emphasize applicability in multiple organizational sectors including business, healthcare, and technology. There is a $100.00 SPSS software fee included in this course. Prerequisite(s): STAT220

This course introduces students to economics. Students learn the basics of supply and demand; the market economy; elasticity; the foundation of consumer demand; the theory of the business firm and costs of production; the market structures of perfect competition, monopoly, oligopoly, and monopolistic competition; theories of labor unions and wages; antitrust policy; and the microeconomic view of international business. Prerequisite(s): ENGL109 and MATH120 or MATH125

This course introduces students to economics, the schools of economic thought, and international economics. Students learn the methodology, concepts, and terminology of macroeconomics, including principles, theories, and tools. They also study banking, money, the Federal Reserve System, and monetary theory. In addition, macroeconomic problems such as inflation, unemployment, economic growth, and globalization are discussed. Prerequisite(s): ENGL109 and MATH120 or MATH125

This course introduces students to expository and persuasive writing. Employing critical thinking and the writing process, students will compose academic essays utilizing a variety of modes. They will also analyze and respond to a variety of academic and professional readings. Students will evaluate information and audience to improve form and content. Students are also introduced to the research process, including finding, evaluating, and documenting sources, to complete a short research project using the American Psychological Association Style. Online sections of ENGL109 will have a $65.00 fee for books. Note: ENGL109L is a 0 credit hour lab utilized in the Accelerated Learning Program (ALP). There is a $300.00 lab fee included in ENGL109L. Prerequisite(s): Appropriate test scores or successful completion of ENGL021. Student must also complete a diagnostic writing sample.

This course further develops the skills in expository and persuasive writing that were introduced in ENGL109, English Composition. Students develop critical thinking through the creation of essays and documents that use argumentation and persuasion. As a team, students collaborate to present a required assignment to the class. Students learn to research, evaluate, and incorporate information from both primary and secondary sources, to document secondary sources using APA format, and to analyze information and audiences to improve form and content. Online sections will have an $55.00 ebook fee included with the course. Prerequisite(s): ENGL109

This course develops the written and presentation skills necessary for success in professional, supervisory, or managerial positions. Emphasis on communication in both on-paper and digital media is included. Students also learn to use a variety of formats, styles, and delivery systems to achieve the clear, concise, and professional communication required to communicate in global markets. To stress the importance of workplace communication, students create a major professional document as a team. Prerequisite(s): ENGL110 and COMM120

This course is designed to prepare students for the traditional calculus sequence. Course coverage includes the definitions, properties, and arithmetic of algebraic expressions, solving equations and inequalities, an introduction to functions, graphing equations and functions (e.g., linear, quadratic, rational, radical, exponential, and logarithmic). The course also includes a brief introduction to right triangle trigonometry. Techniques of problem solving and applications are integrated throughout the course. Note: In-seat and online sections will have an $85.00 eBook/MyMathLab fee included with the course. Note: A final grade of C or better is required to take MATH135 or MATH150.

Any course at the 100 level or above from the following categories not required in the program may be taken for Social Science credit:

ECON   HIST   POLS   PROX191   PSYC   SABR   SOCY   SOSC

This course introduces students to the complex issues surrounding diversity in U.S. society and to the need for understanding difference in an increasingly globalized world. Students will explore the social-historical context of multiple experiences on individual, cultural and institutional levels. They will analyze the complex interactions regarding diversity in organizations. Students will also evaluate their own thoughts, attitudes, and behaviors in order to understand their roles in a diverse society.

This is the basic statistics course in which students learn to collect, analyze, present and interpret data. Descriptive and inferential statistical methods are applied in problem-solving and decision-making situations. Analysis of large, real-world data sets will be performed using statistical software. Online sections will have an $85.00 fee for eBook and MyMathLab. Prerequisite(s): MATH120 or MATH125

This course is an introduction to accounting principles emphasizing the operation of a business as a sole proprietorship and covers the complete accounting cycle for merchandising and service entities. Partnership accounting is also covered. The application of computer technology to accounting processes is integrated into this course. Note: A grade of C or better is required to take the next course in the sequence. Co-requisite(s): BITS211 or CISP111 and MATH120 or MATH125

This course continues the study of accounting principles with special emphasis on corporations, and basic principles of managerial accounting. Note: A $25.00 practice set fee is included in this course. Note: A grade of C or better is required to take ACCT301. Prerequisite(s): BITS211 or CISP111, MATH120 or MATH125, and completion of ACCT201 with a C grade or above.

This course is a study of currently available accounting-business software and the related applications. Students will learn how to operate, evaluate, and apply various software with accounting systems and accounting information systems. Prerequisite(s): ACCT202

Students create and manipulate spreadsheets with MS Excel to solve business applications. It is expected that students have a familiarity with spreadsheet software, as the course quickly progresses to advanced features, including data validation, linked workbooks, pivot tables, lookup functions, solver, and scenario manager. By the end of the semester, students will have the prerequisite skills to take applicable certification testing. Recommended Prerequisite(s): CISP100 Prerequisite(s): MATH120 or MATH125

This course explores applied ethics, focusing on social and professional situations especially in the fields of business, law, and tech-nology. Students learn ethical theory as they examine the complexities of ethical dilemmas. Students also compare and contrast ethical and moral systems. In addition, students apply creative and critical thinking to ethical dilemmas involving professional and social responsibility. A $55.00 Peregrine assessment fee is charged in this course.

This course covers the fundamental principles of corporate finance. Students will be introduced to various methods of company analysis, the term structure of interest rates, the relationship between risk and return, time value of money principles, security analysis, cost of capital and capital structure, and capital budgeting techniques. Prerequisite(s): ACCT201

Students gain an essential understanding of the discipline and approach to the management of projects in a global environment. Topics explained include project definition, resource planning, project scheduling with Gantt charts, project control, as well as planning and scheduling with limited resources. Topics are explored from both a quantitative and qualitative perspective. Students learn and utilize project software throughout the course. Various techniques used in planning, scheduling, ROI, and controlling projects will be explored and applied through the use of simulations. A $65.00 simulation access fee is charged in this course. Prerequisite(s): HLTH211, MGMT211 or CISP111

This survey course covers the fundamental principles of business law, including the legal system, dispute resolution, government regulation torts, and crimes affecting business, contracts, sales, and agency. Court decisions are used to encourage analytical thinking. An $85.00 ebook fee will be charged for online sections of this course. Co-requisite(s): ENGL110

This course provides a foundation in basic management principles with special application and focus on the supervisory level of management. The four universal functions of management (planning, organizing, leading, and controlling) are explored. Students learn the theories and study their impact on the history of management practices. Proper case analysis process is also examined and applied through the discussion of various supervisory/managerial case situations. Prerequisite(s): ENGL109

This course explores the role of marketing in society and in the success of an organization. Students learn and apply the strategies, tactics and terminology used by market-oriented businesses. Through critical thinking exercises and case analysis, students become familiar with the primary tools of marketing including market segmentation, product, pricing, marketing communication, research, and marketing channel strategies. A $85.00 ebook fee Is charged in this course. Prerequisite(s): ENGL109

This course is designed to provide an introduction to cost accounting and cost management techniques. The concepts of cost assignment to goods and services in the context of job order, process, and activity-based costing are covered. The behavior of costs, standard costing and variations-as well as schedules, summaries, and reports used in costing systems-are also introduced to the student. Prerequisite(s): ACCT202

This course reviews the fundamental accounting process studied in ACCT202 and continues with a more comprehensive study of the major categories of the balance sheet and statement of cash flow and income statements. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Note: A grade of C or better is required to take the next course in the sequence. Prerequisite(s): Completion of ACCT202 with a C or better grade.

This course continues ACCT301 with a comprehensive study of the major categories of the balance sheet, statement of cash flow, and income. In addition, students will be introduced to the accounting, analysis, and reporting of special topics such as pension/retirement, leases, inflation, income taxes, earnings per share and revenue recognition. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Prerequisite(s): Completion of ACCT301 with a C grade or above

This course provides an explanation of the federal tax structure and provides training in the application of tax principles as they pertain to individuals. In addition, the course will provide an introduction to taxation for businesses, federal tax laws and regulations, taxation theory, and tax research and planning techniques. Note: A grade of C or better is required to take the next course in the sequence. Prerequisite(s): ACCT202

This course is the study of the federal and state laws and regulations that govern the payroll tax arena. This will include learning about the rules and regulations that make-up the tax structure, as well as tax policy. Wage and overtime computations, tax filing compliance applications for federal, state, and local withholdings taxes and employer payroll are covered, along with analyzing and journalizing payroll transactions. State income tax computations will also be covered. Prerequisite(s): ACCT315

This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered. Prerequisite(s): ACCT302

This course examines the information flow through accounting systems including documentation, the recording process, and financial statements. The use of internal controls in the accounting system is emphasized. Case studies will be used to analyze and evaluate accounting systems. Prerequisite(s): ACCT220 and ACCT301

This course is a study of accounting and reporting practices used in state and local governmental units as required by the Governmental Accounting Standards Board and the accounting and reporting practices used in not-for-profit entities as required by the Financial Accounting Standards Board. The unique accounting requirements of college, university, and hospital accounting are introduced in the course. Prerequisite(s): ACCT302

This course is a summative capstone for the accounting program. Students will utilize and build upon their previous accounting and business knowledge. Current accounting issues and topics will be identified and discussed. Students will identify current accounting issues related to their particular interest and demonstrate both comprehensive accounting knowledge and integration of writing competencies by conducting research, assessing sources, writing a research paper, and presenting the results. Note: There is a $60.00 fee for this course which includes Peregrine assessment, Harvard Case Study Collection, and Capstone Project. Prerequisite(s): Last semester; major courses complete or taken concurrently.

This course is an introduction to the field of forensic accounting. Topics include the history of forensic accounting, the fraud triangle theory, financial statement misrepresentation, and fraud examination techniques, including fraud prevention and control. Students will also be exposed to real-world cases in the area of forensic accounting and will have the opportunity to complete an experiential learning project as part of this course. Prerequisite(s): ACCT202

This course continues the study of federal taxation, focusing primarily on business taxation matters for partnerships, corporations, and limited liability companies. In addition, payroll taxes, estate and gift taxes, and other related topics will be covered. Students will be required to prepare partnership and corporation returns, as well as to perform research on a variety of tax issues. Prerequisite(s): Completion of ACCT315 with a C grade or above

This course examines the differences between internal and external auditing. Students will learn how to evaluate and develop internal controls by incorporating the COSO framework, CobiT, and Sarbanes-Oxley. The course focuses on the organizing, planning, performing, and directing of internal audits; formulating corporate governance policies and procedures; and the communicating of findings. Prerequisite(s): ACCT302 and ACCT320

In addition to gaining an in-depth understanding of how to conduct the various types of internal audit engagements, this course is designed to prepare the student for the Internal Audit Practice section of the CIA exam. Topics include: Managing, Planning and Supervising Internal Audit Engagements, Engagement Information, Communicating Results, Monitoring Progress, Various Types of Internal Audit Engagements, and Fraud Risk & Controls. Note: A grade of C or better is required to take the next course in the sequence. Prerequisite(s): ACCT302 and ACCT320

This course is designed to further develop the student's analytical and interpretive skills in accounting for business mergers and acquisitions, partnerships and global accounting. Prerequisite(s): ACCT302

This course is designed to cover the techniques of computer auditing. The course provides the student with an in-depth view of computer auditing activities, computer information system control, design and implementation of audit tests, computer-aided audit tools and techniques, and electronic commerce systems. Prerequisite(s): ACCT320

Introduction to CMA Credential and CMA Learning System; Section A: Planning, Budgeting and Forecasting; Section B: Performance Measurement; Section C: Cost Management; Section D: Internal Controls; Section E: Professional Ethics This course is primarily focused on preparing students to pass Part I of the CMA exam. This course is designed as a continuing study of cost management and cost control techniques. Included in the course is the study of management accounting planning and control techniques and decision-making and performance evaluation techniques. Such techniques include relevant costing, the budget process, capital budgeting, inventory and production management, and organizational performance evaluation. Prerequisite(s): ACCT213 and it is recommended that this course be completed in one of the last semesters before graduation in order to prepare for CMA Examination.

Introduction to CMA Credential and CMA Learning System; Section A: Financial Statement Analysis; Section B: Corporate Finance; Section C: Decision Analysis and Risk Management; Section D: Investment Decisions; Section E; Professional Ethics. This course is designed to enhance learning from earlier courses with a focus on financial statement analysis. The student is challenged to analyze financial statements with the ability to construct and communicate strategic decisions. Additionally they have to demonstrate an understanding of risk management throughout this process. Lastly, the students are taught to use this ability to ultimately make investment decisions. Prerequisite(s): ACCT213 and it is recommended that this course be completed in one of the last semesters before graduation in order to prepare for CMA Examination.

Contact Regional Internship Manager at least two semesters prior to enrolling. This bachelor-level Accounting Internship is the integration of previous classroom instruction with new learning acquired through on-the-job work experience. The employment experience should be related as closely as possible to the student?s major field and individual interest. In general, 150?200 hours of career-related work time shall be required at the employment site and evidenced by weekly reports filed by the student. A $30.00 internship management fee is charged in this course. Note: Any unexcused non-attendance or dismissal from an internship will result in a grade of F. A criminal background check and drug screen may be required by the Internship site. Prerequisite(s): Junior status, Business Foundations completed, ACCT302; minimum cumulative GPA of 2.0 and minimum major GPA of 2.3.

This advanced course deals with topics concerning financial management and strategy. Theoretical as well as practical topics are discussed. Topics include financial planning and forecasting, the management of capital, and risk analysis in capital budgeting, as well as the working theories of capital structure and dividend policy. Students increase their analytical and problem-solving abilities in finance through the use of case studies and integrated PC software in applying various topics facing the modern financial manager. Prerequisite(s): FINC211

This course is designed to further develop the student's analytical and interpretive skills in accounting for business mergers and acquisitions, partnerships and global accounting. Prerequisite(s): ACCT302

This course is designed to cover the techniques of computer auditing. The course provides the student with an in-depth view of computer auditing activities, computer information system control, design and implementation of audit tests, computer-aided audit tools and techniques, and electronic commerce systems. Prerequisite(s): ACCT320

Introduction to CMA Credential and CMA Learning System; Section A: Planning, Budgeting and Forecasting; Section B: Performance Measurement; Section C: Cost Management; Section D: Internal Controls; Section E: Professional Ethics This course is primarily focused on preparing students to pass Part I of the CMA exam. This course is designed as a continuing study of cost management and cost control techniques. Included in the course is the study of management accounting planning and control techniques and decision-making and performance evaluation techniques. Such techniques include relevant costing, the budget process, capital budgeting, inventory and production management, and organizational performance evaluation. Prerequisite(s): ACCT213 and it is recommended that this course be completed in one of the last semesters before graduation in order to prepare for CMA Examination.

Introduction to CMA Credential and CMA Learning System; Section A: Financial Statement Analysis; Section B: Corporate Finance; Section C: Decision Analysis and Risk Management; Section D: Investment Decisions; Section E; Professional Ethics. This course is designed to enhance learning from earlier courses with a focus on financial statement analysis. The student is challenged to analyze financial statements with the ability to construct and communicate strategic decisions. Additionally they have to demonstrate an understanding of risk management throughout this process. Lastly, the students are taught to use this ability to ultimately make investment decisions. Prerequisite(s): ACCT213 and it is recommended that this course be completed in one of the last semesters before graduation in order to prepare for CMA Examination.

This advanced course deals with topics concerning financial management and strategy. Theoretical as well as practical topics are discussed. Topics include financial planning and forecasting, the management of capital, and risk analysis in capital budgeting, as well as the working theories of capital structure and dividend policy. Students increase their analytical and problem-solving abilities in finance through the use of case studies and integrated PC software in applying various topics facing the modern financial manager. Prerequisite(s): FINC211

This course examines the differences between internal and external auditing. Students will learn how to evaluate and develop internal controls by incorporating the COSO framework, CobiT, and Sarbanes-Oxley. The course focuses on the organizing, planning, performing, and directing of internal audits; formulating corporate governance policies and procedures; and the communicating of findings. Prerequisite(s): ACCT302 and ACCT320

In addition to gaining an in-depth understanding of how to conduct the various types of internal audit engagements, this course is designed to prepare the student for the Internal Audit Practice section of the CIA exam. Topics include: Managing, Planning and Supervising Internal Audit Engagements, Engagement Information, Communicating Results, Monitoring Progress, Various Types of Internal Audit Engagements, and Fraud Risk & Controls. Note: A grade of C or better is required to take the next course in the sequence. Prerequisite(s): ACCT302 and ACCT320

This course is designed to cover a broad range of internal audit information in addition to preparing the student for the Internal Audit Knowledge Elements section of the CIA exam. Topics include: Governance & Business Ethics, Risk Management, Organizational Structure, Management & Leadership Principles, IT & Business Continuity, Financial Management and the Global Business Environment. Prerequisite(s): ACCT302 and ACCT320

This course is designed to cover the techniques of computer auditing. The course provides the student with an in-depth view of computer auditing activities, computer information system control, design and implementation of audit tests, computer-aided audit tools and techniques, and electronic commerce systems. Prerequisite(s): ACCT320

Contact Regional Internship Manager at least two semesters prior to enrolling. This bachelor-level Accounting Internship is the integration of previous classroom instruction with new learning acquired through on-the-job work experience. The employment experience should be related as closely as possible to the student?s major field and individual interest. In general, 150?200 hours of career-related work time shall be required at the employment site and evidenced by weekly reports filed by the student. A $30.00 internship management fee is charged in this course. Note: Any unexcused non-attendance or dismissal from an internship will result in a grade of F. A criminal background check and drug screen may be required by the Internship site. Prerequisite(s): Junior status, Business Foundations completed, ACCT302; minimum cumulative GPA of 2.0 and minimum major GPA of 2.3.

This course provides students the opportunity to apply discipline-related knowledge through live, field-based projects with organizational clients from diverse industries and sectors, including entrepreneurs, small businesses, and non-profit organizations, among others. Teams of three to five students, with support of faculty, provide data, analysis, and recommendations designed to help clients achieve new insights on organizational challenges and to impact growth. This course is one option to meet the Experiential Learning requirement in the D.W. Maine College of Business. Prerequisite(s): Senior status; minimum cumulative GPA of 2.0 and minimum major GPA of 2.3.

FINC493 (2 cr)  - The course will prepare students for the ACG Cup competition. The ACG Cup is an intercollegiate competition among students from colleges and universities in West Michigan. Student participants will gain invaluable experience in a real-world context, receive feedback from leaders in the local business community, and expand networks. During the competition, students analyze complex business cases and present strategies involving merger and acquisition alternatives, valuation, capital markets, finance options, and corporate strategy. A $55.00 Peregrine assessment fee is charged in this course.
Prerequisite(s): FINC212
 

FINC494 - (1 cr) - This is the second part of the ACG Cup Competition course and includes the case preparation and ACG Cup competition. The ACG Cup is an intercollegiate competition among students from colleges and universities in West Michigan. Student participants will gain invaluable experience in a real-world context, receive feedback from leaders in the local business community, and expand networks. During the competition, students analyze complex business cases and present strategies involving merger and acquisition alternatives, valuation, capital markets, finance options, and corporate strategy. Prerequisite(s): FINC493