The Accounting major is designed to prepare students to pursue careers in public accounting, corporate accounting, nonprofit accounting, and other financial careers. The Accounting program objectives provide accounting graduates with a basic understanding of accounting principles (Financial, Managerial, Taxation, and Auditing) such that they are able to prepare, analyze and communicate accounting information. The culmination of the program is the capstone class Advanced Accounting (ACC442), where students complete a specific project that demonstrates the cumulative knowledge of Accounting. College of St. Joseph established Guided Pathways for each undergraduate major in 2016. The Guided Pathways were developed through the CSJ Learning Collaborative and provide a visual road map showing students what courses they should take and when to achieve four-year graduation success. View the Accounting Guided Pathway here.
Business Core ACC101 Financial Accounting 3 Introduces students to generally accepted accounting principles and accounting process with regards to corporations, partnerships, and sole-proprietorships. The basic concepts, principles, and techniques used to generate accounting data, financial statements and the interpretation and use of financial data to enhance the decision-making process are covered. BUS101 Introduction to Business 3 This introductory course provides the student with an overview of business and its environment. Topics include business trends, globalization, forms of ownership, business law, entrepreneurship, management, leadership, human resource management, marketing, decision making, accounting, finance, business ethics, and social responsibility. BUS203 Business Communications 3 Investigates the role of effective communication in the continuously changing organizational environment. Topics include communicating in the workplace, small groups and teams, listening and non-verbal communication, email messages, report writing, memoranda, letters, résumé preparation, job interviews, and formal presentations. BUS205 Principles of Management 3 Introduces basic management principles used in the organizational environment. The four management functions studied are planning, organizing, leading and controlling. Other topics include the evolution of management theory, ethics, social responsibility, diversity, organizational structure, human resource management, motivation, leadership, groups and teams, communication, organizational conflict and change, operations management, information systems and technology, innovation, product development, and entrepreneurship. BUS211 Business Finance 3 Studies the field of finance, both private and public, with emphasis placed on current approaches as they pertain to a business. The mathematics of finance, capital budgets, loan and investment alternatives and working capital management are discussed. BUS216 Human Resource Management 3 Presents the personnel responsibilities of both the line managers and the human resource department. Covers the specific subjects of equal employment laws and regulations, recruiting, selecting, training, and evaluating employees. Also, salaries, incentives, and empowerment are covered. Prerequisite: BUS205. BUS303 Business Law 3 Investigates the essential elements of business law and the legal environment. Topics include introduction to civil and criminal law, business ethics, the judicial system, torts, negligence, strict liability, contracts, Uniform Commercial Code, negotiable instruments, agency, business associations, intellectual property, employment law, consumer and environmental law, property, and legal case analysis. BUS440 Business Policy: Strategic Management 3 A capstone course for Business majors utilizes a case study approach to address contemporary issues in overall business management. It provides senior business majors an opportunity to demonstrate and enhance situation analysis and problem resolution skills through the application of knowledge from all spheres of business activity (e.g., management, accounting, marketing, and computers). Senior standing required. CIS305 Spreadsheet Applications 3 Discusses business oriented data management techniques using Microsoft Excel electronic spreadsheet. Topics include: planning a spreadsheet, entering labels, values, formulae, and functions; macros, databases, and graphics will also be covered. $20 lab fee. CIS310 Management Information Systems 3 A study of systems providing quantitative-based information derived from one or more databases within and/or external to the organization and used to aid managers in the decision-making process. Theoretical concepts are applied to real world applications with an analysis of examples from specific organizations. ECO207 Macroeconomic Principles 3 Presents the basic principles of macroeconomics including supply and demand. The course examines the national economy and its main components. Various theories of inflation, unemployment and GDP growth are explored, as well as the tools of macroeconomic principles. The role of the federal budget, money supply, interest rates in economic stabilization policies, global economic factors and international trade are emphasized. ECO208 Microeconomic Principles 3 This course examines the theory of the consumer, utility, market structures, the theory of the firm, elasticity and resource allocation. The implications for government economic and social policies are presented. Specific Accounting Courses ACC102 Managerial Accounting 3 This course covers materials relating to the accounting cycle and the preparation of a basic set of financial statements. Emphasis on the analysis and interpretation of accounting reports including ratios and cash flow analysis. The use of accounting information for managerial planning, control, and decision-making through budgeting, cost and variance analyses, and responsibility accounting. ACC201 Intermediate Accounting I 3 A comprehensive study of accounting concepts and principles underlying the form and content of financial statements. Emphasis will be placed on the theory supporting the alternative treatments of various accounting problems relating to cash, receivables, inventories, plant and other assets. The course will review some of the recent changes and proposed changes in accounting theory and practice. ACC202 Intermediate Accounting II 3 Continues the study of accounting concepts and theory with particular emphasis on the accounting principles issued with respect to liabilities and equity. The use of accounting information as a basis for decision-making by the various users of financial statements will be emphasized. Includes an analysis of a company’s financial statements through a comprehensive review of a recent annual report. ACC301 Auditing 3 Presents the theory of auditing and the proper procedures necessary to apply generally accepted theory. Emphasis is on internal control review and evaluation, on statistical sampling theory and application, and on procedural testing. Audit objectives, reports, procedures, and review are presented to understand the work of the public accountant in auditing. ACC302 Cost Accounting 3 Blends the theory of cost accounting with problems of practical management application. Modern cost accounting procedures are presented in a logical manner so that the student can readily apply theory with practice. A complete development of the Job Process and Standard Cost Systems is provided. Emphasis is placed on analysis and use of data for managerial control. ACC403 Federal Income Tax I 3 Provides instruction by application of federal income tax laws to incomes of individuals. Various tax returns are prepared. Includes a comprehensive explanation of the federal tax structure and training in the application of tax principles to specific problems. ACC404 Federal Income Tax II 3 Provides instruction by applying federal income tax laws to incomes of partnerships, corporations, subchapter S corporations, trusts and estates. Extensive tax research and analysis is required in each of these areas. ACC410 (PSY410) Research Methods 3 This course introduces the student to scientific assumptions and methodology that apply to research and program development, implementation, and evaluation in psychology as well as allied human service, business and educational disciplines. Individual and group designs will be examined as well as statistical and behavioral methods to analyze research results. As part of this course, students will develop a written proposal for a possible research project, although the study will not be completed in the course. ACC442 Advanced Accounting** 3 A capstone course for Accounting majors develops the various concepts of present day accounting and a critical evaluation of contemporary standards as they apply to mergers and acquisitions. The course includes accounting issues related to partnerships, not for profit organizations, and governmental units. BUS206 Money and Banking 3 Studies the nature, history and functioning of money-creating institutions. Touches directly the most challenging problems facing our economy including inflation, unemployment and the balance of international payments. Blends theory with current and past actions of the Federal Reserve Bank. Business Electives 9 The Bachelor of Science in Accounting requires students to take nine Business elective credits. General Education Core General Education Core 40 Accounting majors must complete the general education core. General Electives General Electives 4 Accounting majors must complete four general elective credits.