Wilkes University

Courses

The following is a list of courses to obtain a Bachelor of Science degree in Accounting from Wilkes University.

ACC 153. Management Foundations
Management Foundations provides the framework for further study in accounting, business administration, and entrepreneurship programs. Functional areas of management are examined. 

ACC 161. Financial Accounting and Decision Making
This is a study of the nature, function, and environment of accounting, including the accounting information system, account analysis, and decision-making. The course provides an understanding of accounting issues and objectives for proper interpretation and analysis of financial accounting information.

ACC 162. Managerial Accounting and Decision Making
Managerial accounting is an internal tool used to generate information for managerial planning and control. Students will develop an understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit center reports as a means of analysis as well as techniques of measurement.

EC 101. Principles of Economics I
Presents basic economic problems and shows how these problems are solved in a free enterprise economy; the effects of the increasing importance of the economic role of government; the nature of national income and the modern theory of determination; how money and backing, fiscal policy, and monetary policy fit in with income analysis and keep the aggregate system working. The course deals mainly with macroeconomic problems.

EC 102. Principles of Economics II
Based upon a broad microeconomic foundation concentrating on such units as the consumer, the firm, and the industry. A general view of the free market system; the economics of the firm and resource allocation under different market structures; production theory; pricing and employment resources; economic growth and development.

MTH 101. Problem Solving Using Math
An introduction to the methodology of mathematical modeling as a technique in working towards the solution to real world problems. In an effort for the non-specialist to gain an appreciation of the use of mathematics in our society, topics are selected from among the following: basic voting theory, fair division schemes, routing problems, population growth, and descriptive statistics and probability.

MKT-221. Marketing
Credits: 3

An introduction to the planning and activities of marketing. Emphasis on budgeting, product conception and development, pricing, distribution channels, and promotion.

MGT-251. Management of Organizations and People
Credits: 3

Introduction to the theory and practice of managing organizations, including planning, organizing, and controlling. Interdisciplinary in nature, social and ethical dimensions of managing are examined. Junior or Senior standing or ACC/BA/ENT 151 recommended.

BA-335. Law and Business
Credits: 3

This course provides a foundation for understanding how the law functions; the laws protecting consumers and employees; and the law of contracts, sales, and business organizations.

BA-319. Business Statistics
Credits: 3

An introduction to the primary tools of research in business and economics; the collection, summarization, analysis, and interpretation of statistical findings relevant to business decisions. Two hours of lecture and one hour of individualized laboratory. Topics covered will include, but not be limited to, descriptive statistics, probability, sampling theory, hypothesis testing, and regression and correlation analysis.

MGT-354. Organizational Behavior
Credits: 3

A behavioral science approach to understanding individual, formal, and informal group behavior, macro- and micro-organizational structures, motivation and leadership theories, group influences, conflicts, decision-making, and communication, with emphasis on behavioral science applications in developing organizational effectiveness.

Pre-Requisites: MGT-251.

FIN-240. Introduction to Finance
Credits: 3

This course introduces basic principles of finance including cash flow, financial ratios, time value of money, stock and bond valuation, capital structure and cost of capital.

MGT-358. International Business
Credits: 3

An introduction to the field of international business. Topics include the empirical dimensions of the world economy, business enterprise in international trade, trade channels, effects of economic, political, and social environment on international management problems of international operations, and the role of government in fostering international business. A substantial amount of writing is required.

Pre-Requisites: MGT-251.

BA-461. Business Strategy and Decision-making
Credits: 3

The first of a two-semester capstone experience. This course integrates the functional areas of business from the perspective of top management. Emphasis is on the role of management in the formation of strategic and long-range plans.

Pre-Requisites: MKT-221, EC-101, EC-102, FIN-240, and MGT-251.

ACC-201. Intermediate Accounting
Credits: 3

A study of the accounting information system and the accounting standards applicable to corporate balance sheet accounts and their related counterparts that result in revenue and expense recognition on the income statement and statement of retained earnings. Course topics include the financial accounting standards, financial statement preparation, cash and receivables, inventories and cost of goods sold, and plant and depreciation.

Pre-Requisites
ACC-161.

ACC-202. Intermediate Accounting II
Credits: 3

This course is a study of the accounting standards applicable to intangible assets, liabilities, and stockholders’ equity. Also, it focuses on the application of generally accepted accounting principles that relate to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include earnings per share, securities that can dilute earnings per share, corporate investments, and accounting for corporate income taxes and pensions.

Pre-Requisites
ACC-201.

 

ACC-301. Advanced Financial Accounting
Credits: 3

A comprehensive review and analysis for various accounting issues relating to corporate consolidations, partnerships, governmental units, non-profit organizations, estates, trusts, and bankruptcies. Extensive computerized applications are an integral part of this course.

Pre-Requisites
ACC-202.

ACC-311. Advanced Managerial Accounting
Credits: 3

Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Information systems design, budgeting, variance analysis, and direct costing concepts are covered.

Pre-Requisites
ACC-162. 

ACC-321. Taxes
Credits: 3

Introduction to the Internal Revenue Code for individuals and sole-proprietorships. Preparation of individual tax returns based on the current tax law, regulations, and revenue ruling letters. Introduction to tax research using various traditional and electronic reference services.

Pre-Requisites
ACC-161.

ACC-322. Advanced Taxes
Credits: 3

Introduction to certain tax laws as they apply to Corporations, S Corporations, and Partnerships. This involves developing a thorough understanding of tax research and how tax planning may help the financial entity to minimize tax liability.

Pre-Requisites
ACC-321. 

ACC-331. Auditing
Credits: 3

To understand the most important concepts in auditing and how they are used in decision making, evidence accumulation and reporting. This entails understanding the concepts, methods, and processes of control that provide for the accuracy and integrity of financial data and the safeguarding of business assets, along with understanding the nature of attest services and the conceptual and procedural bases for performing them.

Pre-Requisites
ACC-202.

ACC-341. Accounting Information Systems
Credits: 3

To develop a solid understanding of and appreciation for the use of accounting information employed to process and sort business events so as to provide information for the functions of financial reporting, internal responsibility accounting, and decision support. This understanding includes applications via spreadsheets, databases, general ledgers, and the internet.

Pre-Requisites
ACC-162 and BA-351.

BA-336. Advanced Topics in Business Law

This course provides students with an understanding of select advanced topics in law, specifically those that have the greatest impact on business and accounting.

MGT-352. Production and Operations Management
Credits: 3

Principles of decision-making, systems design, introduction to quantitative tools of analysis, and fundamentals of production, inventory, financial, and distribution management.

Pre-Requisites BA-319 and MGT-251.

ACC-362. Accounting Internship
Credits: three or six

Pre-Requisites
ACC-202.

 

PPD 101.  Personal and Professional Development I
One credit

The PPD Series begins with Personal and Professional Development 101, which adds value and depth to your learning program by explicitly targeting personal and professional competency assessment, development, practice and evaluation with a strong emphasis on self-awareness, working in teams, and an introduction to emotional intelligence competencies.

PPD 201.  Personal and Professional Development III
One credit

Special studies and experiences in career focused areas of personal and professional development. The one-credit courses vary each semester and are taught by subject matter experts.

PPD 301.  Personal and Professional Development V
One credit

Special studies and experiences in career focused areas of personal and professional development. The one-credit courses vary each semester and are taught by subject matter experts.

PPD 401.  Personal and Professional Development VII

The PPD Series adds value and depth to your learning program by targeting personal and professional competency assessment, development, practice, and evaluation. PPD-401 continues the Life Plan and prepares students for development of a Personal Learning Plan. Emphasis will be on continuous portfolio and résumé development, interview skills, and job search strategies.

Core Requirements and Equivalencies

 

 

 


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