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Accounting Curriculum

The Bachelor of Arts in accounting degree provides students with the practical skills and theoretical knowledge for an entry level position in accounting. The curriculum is designed to satisfy the needs of individuals interested in business, government or public accounting. In addition, students obtain a strong business foundation necessary for success in a competitive business environment.

The program provides an accounting framework for those students interested in pursuing a career as a Certified Public Accountant (CPA) or Certified Managerial Accountant. Under the current requirements, students need 150 semester hours of college level education to take the Ohio Uniform Certified Public Accountant Examination. Students may elect to take 22 hours of additional undergraduate coursework approved by the individual's academic advisor to fulfill this requirement.

Audit Sheets

Accounting Audit Sheet

Accounting Minor Audit Sheet

Course Descriptions

AC 210 Introduction to Financial Accounting  (3)
This course provides an introduction to the basic principles, rules and regulations of accounting, which  includes a primary emphasis on financial accounting.  Topics discussed will include the theoretical, practical, and ethical aspects of asset, liability, and equity transactions concerning the preparation of financial statements that are used to enhance decision-making processes.
Prerequisites: MAT 125 or permission of instructor

AC 211 Introduction to Managerial Accounting (3)
This course provides an introduction to the basic principles, rules and regulations of accounting which includes a primary emphasis on managerial accounting.  A primary objective of this course is to build on the foundational concepts that were covered in the introduction to financial accounting course which serves as a prerequisite.  topics discussed will include the theoretical, practical and ethical aspects of managerial decision making processes that relate to cost behavior, job order systems, process costing, cost-volume-profit analysis (CVPA), budgets, standard variances and financial statement analysis.
Prerequisite:  AC 210 or permission of instructor

AC 315 Intermediate Accounting I (3)
Theoretical foundations of accounting, intensive study of concepts and application in accounting for cash investments, receivables, inventories, operational and intangible assets, liabilities and owners' equity.
Prerequisite: AC 211

AC 316 Intermediate Accounting II (3)
Continuation of Intermediate Accounting I, including intensive study of leases, pensions, accounting changes and corrections, price level changes, statement of cash flows, and financial statement analysis. Also, an introduction to accounting information systems, basic concepts and applications.
Prerequisite: AC 315

AC 325 Cost Accounting (3)
Cost behavior analysis, budgeting, cost-volume-profit analysis, standard costs for control and product costing, alternative product costing methods, variance analysis and systems choice.
Prerequisite: AC 211

AC 345 Tax Accounting (3)
A practical and theoretical introduction to the study of federal taxes on income with emphasis on the preparation of income tax returns for individuals and corporations. Topics covered include the concept of income as it relates to taxation, capital gains and losses, basis for determining gains or losses, sales and exchanges, deductible expenses, tax credits, and special situations.
Prerequisite: AC 211

AC 415 Auditing (3)
The study of audit objectives, principles, standards, and procedures for conducting an examination of the financial statements and related accounting records of a business enterprise.
Prerequisites: AC 316

AC 420 Advanced Financial Accounting (3)
Contemporary accounting theory and practice for business combinations and consolidations, corporate reorganization and liquidation, governmental and fund accounting and ethics.
Prerequisite: AC 316

AC 288, 488 Special Topics (3, 3)
A study of selected accounting topics.
Prerequisite: AC 211

AC 461, 462 Independent Study (1-3, 1-3)
Directed study of a special topic or area. Approval of department chair required.

AC 475 Academic Internship (1-3)
An off-campus learning experience to provide the student with the opportunity to relate academic and educational goals to learning experiences and situations beyond the limits of the classroom.