Become an Essential Part of Business Success
With courses including taxation, management, and economics, American National University’s Business Administration Accounting bachelor’s degree program offers a complete education in business and accounting. Along with instilling fundamental skills and knowledge, ANU’s online accounting bachelor’s degree is also designed to enhance the analytical and quantitative capabilities that are essential for success. The program allows you to focus your studies by choosing electives in production and operations management, purchasing and materials management, corporate budgeting, organizational behavior, and strategic management. If you’re looking for a rewarding career in finance, the Business Administration Accounting degree program will prepare you whether you’re managing budgets or leveraging assets.
Upon the graduation of this program, students are eligible to progress to our Master of Business Administration degree.
Your Learning Experience
American National University’s Business Administration Accounting bachelor’s degree program offers a well-rounded curriculum to prepare you to be a future business leader. In this program you will:
- Gain an extensive background in general accounting principles, as well as tax and cost accounting, proficiency in the use of various software packages, and an in-depth understanding of problem-solving and communication skills related to the accounting profession.
- Learn the importance of ethics along with the core competencies of desktop applications, research and report writing.
- Understand the various business disciplines, including an introduction to business, sales and contract law, principles of management, and strategic management to provide the general business knowledge necessary in today’s market.
Business Administration Accounting Bachelor’s Degree Program Goals and Objectives
The Business Administration in Accounting bachelor’s degree program incorporates foundational and upper-level accounting courses with a strong representation of business and management courses. Graduates will be able to successfully utilize relevant software packages and will acquire an in-depth understanding of problem-solving and communication skills relative to the accounting profession. In addition to a variety of general and specific accounting courses, the curriculum will also cover areas such as operations management, business law, financial planning, and economics.
Upon successful completion of this degree program, students will be able to:
- Demonstrate an understanding of accounting principles, including accounts receivable, accounts payable, invoicing, cost control procedures, long-term assets, liabilities, corporate accounting, and more.
- Communicate effectively with and perform relevant computations for use by internal and external business stakeholders and potential employers.
- Demonstrate an understanding of internal accounting tools and metrics used to aid management decision making.
- Demonstrate an understanding of the functional business areas that complement the accounting component of a company as well as use computer software to produce effective business documents and perform key business procedures.
- Demonstrate an understanding of professional, legal, and ethical standards by which accountants and auditors must abide.
Experiential Learning Track
Upon completion of 36 credit hours, students may apply to pursue the Experiential Learning Track, which requires students to maintain professional experiences related to their field of study during their enrollment, of at least five (5) hours per week. This does not include the final program course, BUS499 Business Externship and Capstone. Successful entry to the Experiential Learning Track will require an attestation by the students and their supervisors indicating the average number of hours worked each week and how long the work experience is expected to last.
Students interested in pursuing the Experiential Learning Track should schedule a meeting with their academic advisor and dean to discuss this track and to obtain the attestation form.
CPA Exam
Although students who successfully complete this program may be eligible to sit for the Certified Professional Accountant (CPA) exam in some states, the program is not designed to lead to licensure as a CPA. Eligibility for licensure as a CPA varies by state, and successful completion of this program, even after passing the CPA exam, does not qualify a graduate for licensure in all states.
Where could your degree take you?
- Auditor
- Accounting Clerk
- Bookkeeper
- Business Analyst
- Tax Preparer
Looking Outside the Accounting Box
In many professions, industry-standard certifications serve an important role in validating whether an education actually meets the real-world demands of a specific occupation. One of these certifications is the Certified Bookkeeper (CB).
BUSINESS ADMINISTRATION - ACCOUNTING – BACHELOR’S DEGREE REQUIRED COURSES
Experiential Learning Track
Upon completion of 36 credit hours, students may apply to pursue the Experiential Learning Track, which requires students to maintain professional experiences related to their field of study during their enrollment, of at least five (5) hours per week, not including the final program course, BUS499 Business Externship and Capstone. The minimum cumulative number of hours worked prior to enrollment in BUS499 is 576 (approximately 5 hours per week for each term leading up to the student’s final term).
Successful entry to the Experiential Learning Track will require an attestation by the students and their supervisors indicating the average number of hours worked each week and how long the work experience is expected to last. Students interested in pursuing the Experiential Learning Track should schedule a meeting with their Academic Advisor and Dean to discuss this track and to obtain the attestation form.
180 credit hours required/360 quality points required. All courses are 4 credit hours
Program Core (Required) 112 total credit hours required
ACC101 Principles of Accounting I
4 Credit Hours
This is the first course in a three-course sequence on accounting principles. This course will introduce accounting principles and procedures for individual service and merchandising companies. Specific topics include the accounting cycle, accounts receivable, accounts payable, cash accounting and management procedures, and purchases and sales of merchandise.
ACC102 Principles of Accounting II
4 Credit Hours
(Prereq. – ACC101) This is the second course in a three-course sequence on accounting principles. This course will continue coverage of accounting principles and procedures presented in the first course for individually owned service and merchandising entities. Specific topics covered in this course include payroll transactions, adjustments, year-end reporting and closing procedures, receivables, payables, inventory, and long-term assets.
ACC115 Computerized Accounting
4 Credit Hours
(Prereq. – ACC102, COM151) Students will learn how to use the computer to apply the basic principles and procedures of accrual accounting. The focus of this course will include: general ledger, accounts receivable, accounts payable, invoicing, payroll, inventory, and job costs by using and familiarizing themselves with QuickBooks software.
ACC200 Principles of Accounting III
4 Credit Hours
(Prereq. – ACC102) This is the third in a three-course sequence on accounting principles. This course will cover accounting principles and procedures relating to more advanced forms of business ownership. Additionally, this course will introduce managerial accounting concepts and procedures. Specific topics covered include partnership accounting, corporate accounting, long-term liabilities, financial statement analysis, the statement of cash flows, cost accounting for manufacturing entities, and cost control procedures.
ACC201 Intermediate Accounting I
4 Credit Hours
(Prereq. – ACC200) This is the first in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. Students taking this course will gain an in-depth knowledge of primary financial statements, revenues, receivables, inventory and the use of present/future value techniques.
ACC203 Cost Accounting I
4 Credit Hours
(Prereq. – ACC200) This course provides students with an introduction to major topics including: job order costs; process costing; by-product and joint product costing; factory overhead planning and control; quantitative models for materials, and labor-related costs.
ACC216 Income Tax
4 Credit Hours
(Prereq. – ACC101 or ACC210) This course provides students with an introduction to tax preparation for individuals.
ACC313 Managerial Accounting
4 Credit Hours
(Prereq. – ACC200, BUS121) Students taking this course will learn accounting concepts used in managerial decision-making. Students will have the opportunity to apply these concepts to case studies. Course work focuses on the preparation of individual and corporate returns.
ACC314 Auditing
4 Credit Hours
(Prereq. – ACC320) The focus of this course includes auditing theory and practice, working papers, financial statements, and professional ethics. Students will gain an in-depth understanding of auditing standards, statistical compliance testing, and substantive testing.
ACC317 Cost Accounting II
4 Credit Hours
(Prereq. – ACC203) This course provides students with a detailed study of cost accounting. Emphasis is placed on standard costs, flexible budgets, variance analysis, and differential cost analysis. Course work also includes: direct costing, intracompany transfer pricing, product pricing, marketing, cost analysis, linear programming applications, and capital expenditures.
ACC320 Intermediate Accounting II
4 Credit Hours
(Prereq. – ACC201) This is the second in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. Students taking this course will gain an in-depth knowledge of long-term and tangible assets; acquiring and writing off non-current assets; investments in debt and equity securities, and debt and equity financing.
ACC416 Advanced Taxation
4 Credit Hours
(Prereq. – ACC216) Students taking this course will discuss capital gains, tax-deferred transaction, minimum tax, investment credit, and corporate taxation. Emphasis is placed on estate and gift taxation.
ACC418 Municipal and Institutional Accounting
4 Credit Hours
(Prereq. – ACC320) This advanced course provides students with a study of accounting as it applies to municipalities and non-profit organizations. Both general and various specialized funds will be discussed.
ACC420 Intermediate Accounting III
4 Credit Hours
(Prereq. – ACC320) This is the final in a series of three courses that will provide students with a comprehensive study of the accounting process and methodology. The focus of this advanced course includes: the more complex issues of leases; accounting for income taxes; pension accounting; earnings per share; correcting errors and analyzing financial statements.
BUS110 Business Mathematics I
4 Credit Hours
(Prereq. – MAT090 if applicable) Students will learn basic business math concepts, including number systems, fractions, decimals, the metric system, and problem solving.
BUS121 Principles of Economics
4 Credit Hours
This course provides students with a study of how individuals attempt to satisfy their wants through consuming goods and services. Topics for discussion include: the U.S. economic system; government finance, and the consumption and distribution of the national wealth.
BUS210 Business Mathematics II
4 Credit Hours
(Prereq. – BUS110) Students will build on skills they acquired in Business Math I. Emphasis is placed on such topics as simple interest, the discounting process, compound interest, and present values.
BUS225 Business Communications
4 Credit Hours
(Prereq.- ENG090) A comprehensive course in business communication, that includes the study and practice of concepts and skills as they apply to business and professional settings including written communication, business and professional presentations, interpersonal and group dynamics. Special attention is given to learning to communicate effectively in multiple formats as professional in today’s digital, social, and mobile world.
BUS324 Financial Planning and Investment
4 Credit Hours
(Prereq. –ACC210 or ACC313; BUS125) Students taking this course will study the fundamental principles underlying investment and the various types of investment securities. Course work also includes a study of security analysis.
BUS386 Money, Banking and the Financial Marketplace
4 Credit Hours
(Prereq. – BUS121) Students who take this course will learn the structures and effects of commercial banking and relationships, the Federal Reserve System, monetary theory, and the impact of regulatory agencies.
BUS390 Research and Report Writing
4 Credit Hours
(Prereq. – BUS125) This course helps students learn how to communicate extensive information to various audiences. Topics include preparation of text, analyzing data, developing graphics, logical organization, and effective presentation.
COM151 The Microsoft® Office
4 Credit Hours
This is an introductory course that provides a comprehensive study of The Microsoft® Office. This course is a combination of lecture and hands-on training.
COM234 Desktop Applications
4 Credit Hours
(Prereq. – COM151) Students taking this course will learn how to use Microsoft® Word and Microsoft® PowerPoint to prepare documents and presentations.
COM235 Spreadsheet Applications
4 Credit Hours
(Prereq. – COM151) Students taking this course will learn how to use Microsoft® Access and Microsoft® Excel to prepare databases and spreadsheet applications.
Select 3** (Minimum of 4 credit hours must be 300-400 level)
BUS101 Introduction to Business
4 Credit Hours
This introductory course in modern business focuses on basic business terms, business concepts, organization structures, and the functions of business.
BUS123 Practical Law
4 Credit Hours
Students taking this course will discuss the United States Constitution as it relates to the business community, commercial paper, negligence, criminal law, bankruptcy, and employment law.
BUS125 Principles of Management
4 Credit Hours
This course focuses on decision-making, strategic planning, organizing, and job organizational design aspects that are essential to the field of management.
BUS217 Organizational Behavior
4 Credit Hours
Students taking this course will learn how interpersonal relationships develop in an organization and how the organization deals with both formal and informal power structures. Topics for discussion include motivation, leadership, organizational environment, and communication.
BUS223 Sales and Contract Law
4 Credit Hours
This course provides an examination of the principles of law as they relate to contract and the application of the uniform commercial code as it relates to sale-of-goods contracts.
BUS350 Managing the Small Business
4 Credit Hours
(Prereq. – BUS101, BUS228) This course examines the various aspects of starting, acquiring, and operating a small business enterprise. Students will discuss various problems encountered by small businesses.
BUS391 Production and Operations Management
4 Credit Hours
(Prereq. – BUS125, BUS110) This course provides a survey of production capacity planning, job design, and inventory management. Students will discuss topics such as standards and work measurements, scheduling, and quality control.
BUS392 Purchasing and Materials Management
4 Credit Hours
(Prereq. – ACC101 or ACC210; BUS125, BUS110) Students taking this course will receive an in-depth analysis of the various purchasing techniques used in the public, private, and foreign sectors. Topics for discussion include: forecasting, inventory control, price determination, and cost analysis.
BUS490 Corporate Budgeting
4 Credit Hours
(Prereq. – ACC200 or ACC210) Students taking this course will study the application of financial principles and analysis in business situations. This course examines topics such as capital budgeting, capital structure, asset management, and various types of securities.
Select 1
Standard Track
BUS495 Strategic Management
4 Credit Hours
(Prereq. – This course can only be taken during the last two terms of a student’s program) This is a capstone course that covers strategic management concepts utilizing theory and case studies. This seminar course focuses on business strategy, the concept of competitive advantage, and the management of organizational structure and strategy.
Experiential Learning Track
BUS499 Business Externship
4 Credit Hours
(Prerequisites: Should be taken in last quarter of enrollment)
Students will gain practical skills and hands-on experience by spending 30 clock hours in a supervised business environment. The course will culminate in a capstone project based on the business environment and prior professional experiences.
General Education: At least 1 from each discipline required; a minimum of 5 must be 300–400 level courses, 56 total credit hours required
Written and Oral Communication
ENG102 English Composition
4 Credit Hours
(Prereq. – ENG090 if applicable) Students taking this course will study and discuss rhetoric, style, and composition, with special emphasis on written communication skills.
ENG126 Oral Communication
4 Credit Hours
Students taking this course will develop the ability to express themselves effectively in public and private settings.
Mathematics, Statistics, and Logic
LOG215 Thinking Critically
4 Credit Hours
This course introduces students to the process of critical thinking and offers knowledge and experience that can be applied to academic, professional, and personal growth. Students will learn to examine and evaluate the information they are exposed to, confidently select appropriate evidence from conflicting data, and craft that evidence into viable answers or solutions. Material will be drawn from examples and scenarios based on actual academic and professional situations so that the application of knowledge will easily transfer to events outside of the classroom.
LOG357 Logic and Critical Thinking
4 Credit Hours
This practical course provides students with an introduction to the art of thinking based on examining and discussing different types of reasoning and the requirements of logical consistency.
MAT101 Understanding Mathematics
4 Credit Hours
(Prereq. – MAT090 if applicable) Students taking this course will examine the fundamental principles of mathematical theory and grow to understand the logic and inter-relationship of various mathematical functions.
MAT220 Algebra and Basic Statistics
4 Credit Hours
(Prereq. MAT090, if applicable) This course introduces algebra topics and basic elements of exploratory data analysis. This course will cover constructing, evaluating and analyzing mathematical models, specifically linear and exponential functions, to represent relationships in quantitative data.
MAT214 Algebra
4 Credit Hours
(Prereq. – MAT090 if applicable) Students will learn algebraic problem solving, radicals, quadratic equations, polynomials, inequalities, and applied problem solving.
MAT419 Introduction to Statistics
4 Credit Hours
(Prereq. – MAT214) Students will be introduced to common statistical methods. The focus of the course is to increase each student’s statistical literacy. Upon completion of the course students should be able to identify and perform appropriate statistical procedures, and properly interpret the results.
PER330 Personal Health
4 Credit Hours
This course provides students with an introduction to contemporary health concerns and issues. Students will discuss mental health, prescription and over-the-counter drugs, physical fitness, nutrition, and disease.
Arts and Humanities
ETH205 Ethics
4 Credit Hours
Students taking this course will study ethical thought and ideals, with emphasis on the central assumptions of personal and social morality. Students will also investigate ethics and related problems in industry, civil society, and the typical American community.
GEN241 Cultural Appreciation
4 Credit Hours
The need for cultural awareness doesn’t just apply to one’s relationship with others; conflicting cultural perspectives often exist within the individual. Students will learn to appreciate their own heritage and understand how their heritage influences their perspectives while gaining an appreciation for the cultural heritage of those around them. Students will be challenged to think and discuss their beliefs and opinions in light of cultural influence and understand how those values affect their work ethic and working relationships. Course content will incorporate experiences similar to those that will occur in the vocation’s students have chosen to study.
REL330 World Religion
4 Credit Hours
A concise examination of the historical and philosophical foundations of the major living religions of the world. Students taking this course will also explore the lives and teachings of the founders of these major religions and the cultural factors that produced them.
Social and Behavioral Sciences
GOV340 American Government
4 Credit Hours
Students taking this course will study constitutional principles, institutions, functions, and processes as they relate to government in the United States.
HIS290 American History 1945–Present
4 Credit Hours
This course documents the exciting political, social, and corporate events that forged the United States’ industrial and technological power from 1945 to the present.
HIS490 American Economic History
4 Credit Hours
Students taking this survey course will examine the complete range of economic ideas from ancient times to the present.
POL202 Political Science
4 Credit Hours
This course provides the student with the means and opportunity to engage their government as a concerned individual. Global political systems and principal theories will be examined and compared to events and decisions affecting each student at the local level. Throughout the course, students will be encouraged to become participants in their local government and to recognize and understand the various challenges that influence local decisions. The information and skills students learn in this course may be applied to many professional fields.
PRO453 Parliamentary Procedures/ Group Dynamics
4 Credit Hours
Students taking this course will study the rules that govern the proceedings of many businesses and civic organizations. Emphasis is placed on effective group interaction and communication skills to include group dynamics, group structure, and group roles.
PSY127 Psychology
4 Credit Hours
This course provides students with an overview of the fundamental principles and methods of psychology. Topics for discussion include biological basis of behavior, sensory and perceptual processes, learning, motivation, developmental changes, personality, social behavior, and behavioral disorders.
PSY200 Human Growth and Development
4 Credit Hours
This course is designed to study human growth and development across the life span with emphasis upon normal growth and milestones achieved in the physical, cognitive, social, and emotional systems. Professional consideration is given to understanding changes that occur at different stages of development, and how care and interaction with individuals needs to be appropriate for their stage of development.
SOC103 General Sociology
4 Credit Hours
This course is a combination of applied sociology, communications and interpersonal relations designed to acquaint the student with the tools for self-examination and understanding of business and social relationships.
SOC463 Social Problems
4 Credit Hours
This course explores a variety of contemporary social problems utilizing a sociological framework and a variety of theoretical perspectives. Both structural and cultural aspects of social problems will be examined and analyzed with specific focus on their origin, development, and proposed solutions. Students will evaluate current data and research and will have an opportunity to propose solutions to various social problems.
Physical/Natural Science
BIO101 Introduction to Biology
4 Credit Hours
Introduction to Biology is a general biology class for non-biology majors in which the following basic principles are explored: Characteristics of Life, Basic Biochemistry, Cell Structure and Function, Cell Metabolism and Reproduction, Genetics and Heredity, and Scientific Method. This class is intended for students who have never studied biology or who need to review basic biology.
ENV101 Environmental Science
4 Credit Hours
Environmental Science is a general course for non-biology majors in which students will explore the following basic principles: concepts required to understand interrelationships of the environment and the natural world; environmental problems both natural and man-made; risks associated with air, water, land pollution; health of humans and ecosystems; deforestation and climate change; overpopulation, and environmental law, economics, and ethics.
PER330 Personal Health
4 Credit Hours
This course provides students with an introduction to contemporary health concerns and issues. Students will discuss mental health, prescription and over-the-counter drugs, physical fitness, nutrition, and disease.
Electives (Select 3 **) 12 total credit hours required
To be selected in consultation with the Academic Advisor to complete the Baccalaureate degree and compliment individual
areas of interest.
For all courses: See course description for applicable prerequisites.
* This program requires this General Education course or equivalent
** Based on availability
