Accounting Degree Program

Accounting Program Mission

The mission of the Bachelor of Science degree in Accounting is to prepare students for entry-level
positions in public accounting firms and other private, governmental and nonprofit organizations.

Accounting Program Learning Goals

Graduates of the Bachelor of Science in Accounting are able to:

• Identify and discuss the ethical and social responsibilities of accounting professionals and apply
• professional judgment to present financial statements fairly.
• Prepare and analyze financial statements and managerial reports using various accounting
• standards, theories and techniques.
• Develop written and oral business communication skills to deliver accounting information to
• appropriate users effectively.
• Work in teams, analyze practical accounting problems and financial statements consistent with
• real world situations.
• Use technology to solve accounting problems and improve decision-making skills.

Students majoring in Accounting may select six upper division elective courses in accounting or
management or choose one of the following concentrations to add an additional focus to their studies:

• Finance
• Government Contract Management
• Healthcare Management
• Information Management
• International Business
• Management
•  Marketing

Prerequisites for Upper Division Courses

• Successful completion of general education course requirements
• Successful completion of ACCT101 and ACCT102

Program Outline
To receive a Bachelor of Science degree in Accounting, students must earn 120 semester credit hours. Unless noted otherwise, all courses carry three semester credits hours. Program requirements are listed on the following page.

Accounting Program Length – Potomac College students can earn a bachelors in accounting within 4 years.

On-Time Graduation Rate – 100% of our students who graduated from this program between July 1, 2009 and June 30, 2010, did so within 6 years.

Median Loan Debt - For all students completing this program between July 1, 2009 and June 30, 2010, the median cumulative loan debts for each of the following are:

• Federal student loans: $24,860
• Private loans: $0
• Institutional finance plans: $0 Note: This preliminary median loan data is pending confirmation from the U.S. Department of Education. It reflects total debt, including costs of living, while the median loan amount prescribed under the Department’s gainful employment regulations excludes such costs of living.

Program Costs – Cost information for Potomac College programs is available at http://www.potomac.edu/financial-aid/tuition. The tuition and fees for the entire program, at current full-time tuition rates, are $63,400. The total estimated cost for books and supplies for the entire program is $5,000.

Accounting Career Information
For information on jobs related to this program, as well as the U.S. Department of Labor Standard Occupational Classification (SOC) Codes, please click on the links below to the O*NET website sponsored by the U.S. Department of Labor.

BACHELOR OF SCIENCE IN ACCOUNTING

LOWER DIVISION REQUIREMENTS (60 Credits)

General Education Requirements (18 Credits)

• COMP 125 The Digital World
• ENGL 101 English Composition I
• ENGL 102 English Composition II
• GNED 112 Student Success Strategies
• MATH 106 College Mathematics
• MATH 110 College Algebra

Lower Division Core Courses (39 Credits)

Required Management Courses (18 Credits)

• BUS 110 Foundations of Business
• BUS 202 Critical Thinking and Decision Making
• BUS 230 Business Ethics and the Legal Environment ECON 201 Principles of Economics
• MGMT 230 Organizational Behavior
• MRKT 110 Principles of Marketing

Required Accounting Courses (21 Credits)

• ACCT 101 Financial Accounting
• ACCT 102 Managerial Accounting
• ACCT 201 Personal Financial Accounting ACCT 203 Federal Taxes
• ACCT 214 Accounting Information Systems ACCT 220 Payroll Accounting
• ACCT 290 Intermediate Accounting 1

Electives (3 Credits)

UPPER DIVISION REQUIREMENTS (60 Credits)

General Education Requirements (12 Credits)

• ENGL 395 Research and Report Writing
• MATH 323 Research and Statistical Analysis
• PSYC 201 Principles of Psychology
• SCIE 312 Environmental Science and Sustainability

Upper Division Core Courses (30 Credits)

Required Management Course (6 Credits)

• MGMT 305 Organizational Communications
• MGMT 435 Strategic Management and Planning

Required Accounting Courses (24 Credits)

• ACCT 306 Intermediate Accounting II ACCT 307 Cost Accounting
• ACCT 308 Assurance and Audit Services ACCT 312 Risk Analysis
• ACCT 402 Corporate Taxation
• ACCT 408 Forensic Accounting
• ACCT 450 Advanced Financial and Tax Accounting
• US 320 Advanced Business Law for Accounting

Electives (18 Credits)
Any 18 credits or one of the concentrations below:

• Finance Concentration
• FIN 310 Investment Analysis and Portfolio Management FIN 320 Asset Management
• FIN 330 Corporate Finance
• FIN 340 Financial Reporting and Analysis
• FIN 350 International Banking and Finance
• FIN 400 Derivatives and Risk Management
• 
  Government Contact Management Concentration
• MGMT 308 Government Contract Law
• MGMT 326 Principles of Federal Acquisition (FAR and DAR) MGMT 330 Purchasing and Material Management
• MGMT 332 Cost and Price Analysis
• MGMT 350 Contract Administration
• MGMT 450 Contract Modification and Options
• 
  Healthcare Management Concentration
• HLTH 303 Information Systems for Health Systems
• HLTH 400 Societal Health and Policy Issues
• HLTH 403 Global Health Administration
• HLTH 405 Healthcare Financial Management
• HLTH 435 Strategic Healthcare Planning
• MGMT 411 Total Quality Management
• 
  Information Management Concentration
• CBSC 301 Introduction to Digital Forensics
• CBSC 405 Security Policies and Procedures
• MCAP 351 Management Support Systems
• MICS 341 Systems Analysis and Design
• MICS 455 Computer Networking and Telecommunications
• MICS 461 Database Management
• 
  International Business Concentration
• BUS 310 Export/Import Marketing
• MGMT 303 International Business Management
• FIN 350 International Banking and Finance
• MRKT 424 International Marketing
• MGMT 440 International Organizational Development Strategies
• MRKT 450 New Product Development (US and Global) Management Concentration
• MCAP 303 Organization and Technology of Information Management
• MGMT 360 Leadership
• MGMT 365 Managing Conflict and Change
• MGMT 417 Human Resource Management
• MGMT 424 Negotiations Management
• MGMT 427 Operations Management
• 
  Marketing Concentration
• MRKT 350 Salesmanship
• MRKT 424 International Marketing
• MRKT 425 Consumer Behavior
• MRKT 427 Marketing Management
• MRKT 450 New Product Development (US and Global) MRKT 490 Marketing and Social Media

TOTAL – 120 CREDITS