January 2024 Undergraduate Catalog 
    
    Dec 27, 2024  
January 2024 Undergraduate Catalog [ARCHIVED CATALOG]

Bachelor of Science in Accounting


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Program Description

This Bachelor of Science in Accounting program prepares students for challenging careers and positions of leadership in both private and public sectors. It offers upper-level courses in financial accounting, auditing, taxation and cost accounting and introduces students to multiple functional aspects of business in general. Upon completion of this program, students are able to apply computer, communication, and decision-making skills to management accounting techniques to support accounting activities. These activities include maintenance of accounting records, the preparation of financial statements, inventory tracking, valuation, and the preparation of tax returns.

This Bachelor of Science in Accounting program at Herzing University does not fulfill all of the requirements for a graduate to take the Certified Public Accountant (CPA) exam or apply for licensure as a CPA in most states/jurisdictions. Most states/jurisdictions require a specific amount of study beyond a bachelor’s degree (typically, a total of 150 semester credit hours, but this varies by jurisdiction) as well as several years of professional experience working in accounting to be eligible to apply for licensure. Some states (including, but not necessarily limited to, Texas) require the program to have specific programmatic accreditation for graduates to apply for licensure as a CPA, which this program does not have at this time, and no representation has been made as to when or if such an accreditation will be obtained. Applicants interested in becoming a CPA should check with their state board of accountancy regarding CPA eligibility requirements prior to enrolling in any accounting program. Students planning to pursue certifications other than the CPA exam should also contact the respective certifying organization to confirm requirements for certification prior to enrolling in any accounting program. Certification enhances employment opportunities but is not a state specific requirement.

Program Outcomes

Upon completion of this program, the student should be able to:

  1. Apply industry-standard accounting principles and calculations to financial information
  2. Demonstrate mastery of systems, industry-standard spreadsheets, databases, and accounting
  3. Articulate organizational, operational, ethical, legal and economic issues affecting the accounting industry
  4. Apply analytical skills needed to solve financial problems
  5. Articulate an understanding of the importance of a global business perspective
  6. Demonstrate an understanding of the impact of the conversion from GAAP to IFRS

Program Content

A minimum of 122.00 semester credit hours is required for graduation.

Required Business Core Courses


All courses, 36.00 semester credit hours, are required.

Required Courses in Accounting


All courses, 42.00 semester credit hours, are required.

Open Elective Courses


A minimum of 3.00 semester credit hours of open electives is required. Students who are qualified to take dual-credit courses may also take approved graduate courses.

* Students in the state of Alabama must complete 3.00 additional semester credit hours in a special-topics course in advanced auditing and 3.00 semester credit hours in a special-topics course in advanced taxation. AC 221 - Taxation II  satisfies the advanced taxation requirement. Students in the state of Alabama must take AC 435 - Advanced Auditing  to satisfy the advanced auditing requirement.

Required Capstone or Internship


3.00 semester credit hours are required.

Required Courses in General Education


Students enrolled in this bachelor’s degree must complete a minimum of 36.00 semester credit hours in general education distributed among the following disciplines. Refer to the General Education section of the catalog for specific information about courses within each discipline.

12.00 Semester Credit Hours in Communications

9.00 Semester Credit Hours in Humanities (must include 3 semester credit hours of cultural diversity)

6.00 Semester Credit Hours in Mathematics

3.00 Semester Credit Hours in Science

6.00 Semester Credit Hours in Social and Behavioral Sciences

Personal and Professional Development Courses


2.00 semester credit hours are required.

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