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Business Administration - Accounting

Program Codes: ASBUSAC
Associate of Science

The Associate Degree in Business Administration, Accounting concentration, offers a sequence of courses that prepare students for a career in the challenging field of accounting. Possible career paths will include such areas as: accounting data entry, payroll processing, accounts receivable/payable clerk, purchasing agent, and office management. Students are introduced to the fundamentals of economics, marketing, and management. Basic core competencies in technology, communication, and critical thinking are also developed. Students who complete their Associate degree at Mercyhurst North East can complete their Bachelor degree at the Erie campus in two more years with our 2+2 program. Most courses with a grade of C or better will transfer into any business program if students wish to continue their education. Students’ academic progress and eligibility to continue in the second year of the program will be determined by the faculty in the Spring Term during the annual Freshman Review.

Program Outcomes:

• Demonstrate knowledge and functions of accounting.

• Demonstrate knowledge and functions of management.

• Demonstrate knowledge and functions of marketing.

• Demonstrate knowledge and functions of economics.

• Demonstrate proficiency in computer applications.

• Demonstrate specialized knowledge in concentration courses.

Program Requirements:

A minimum of 60 credits is required for the completion of this Associate degree program. Students must earn an overall 2.0 GPA along with a minimum grade of a 2.0 in all concentration required courses. Any concentration required course(s) with a grade less than a 2.0 must be repeated.

REACH(A)
Mercyhurst - Associate REACH
PRINCIPLES OF ACCOUNTING I: FINANCIAL
Course Code:
ACCT 101
Active Term:
All Terms
/ All Years
Course Description:

This course introduces the basics of financial accounting for business enterprises with a focus on accounting for corporations. Topics include the theory of the financial accounting principles that guide the preparation of financial accounting information and the role of accounting in capital markets as well as the ethical standards imposed on accountants. The course provides a thorough review of the accounting cycle and the operating areas of the balance sheet with special focus on how accounting transactions affect the financial statements and analysis of financial statement information.

Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
ACCT 101
PRINCIPLES OF ACCOUNTING I: FINANCIAL
3
PRINCIPLES OF ACCOUNTING II: MANAGERIAL
Course Code:
ACCT 102
Active Term:
All Terms
/ All Years
Course Description:

This course presents accounting information used for internal business management. The focus of the course is using accounting information to better aid in the planning, controlling and evaluation of company performance. Topics include budgeting, job costing, product pricing, break-even analysis and decision models.

Credit:
3
Instruction methods:
Lecture
Total hours: 45
Prerequisites:

ACCT 101

x
ACCT 102
PRINCIPLES OF ACCOUNTING II: MANAGERIAL
3
COMPUTER APPL IN ACCT
Course Code:
ACCT 140
Active Term:
Randomly
/ Randomly
Course Description:
This course is designed to familiarize the student with the operation of an accounting system utilizing the microcomputer. Through the use of the computer, the student learns to use an accounting program that journals, posts and prepares financial statements. Emphasis is placed on the analysis and interpretation of the financial statement.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
Prerequisites:

ACCT 101

x
ACCT 140
COMPUTER APPL IN ACCT
3
INTERMEDIATE ACCOUNTING I
Course Code:
ACCT 201
Active Term:
Fall Term
/ All Years
Course Description:
A detailed examination of the development of specific accounting theories relating to the principles of valuation of the major balance sheet accounts.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
Prerequisites:

ACCT-101

x
ACCT 201
INTERMEDIATE ACCOUNTING I
3
INTERMEDIATE ACCT II
Course Code:
ACCT 202
Active Term:
Spring Term
/ All Years
Course Description:
A continuation of Intermediate Accounting I which deals with accounting theories relating to the valuation of the major balance sheet accounts.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
Prerequisites:

ACCT 201

x
ACCT 202
INTERMEDIATE ACCT II
3
TAX ACCOUNTING
Course Code:
ACCT 230
Active Term:
Fall Term
/ All Years
Course Description:
A study of the Internal Revenue Code with primary emphasis on the provisions affecting individual taxpayers. Major topics include identification of items of gross income, business deductions, qualifications for dependents, itemized deductions, filing status and computation of taxable income.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
ACCT 230
TAX ACCOUNTING
3
BUSINESS ETIQUETTE AND PROFESSIONALISM
Course Code:
BADM 123
Course Description:
This course is designed to develop students' personal and professional skills in the business world. Topics include professional dress, networking with business professionals, handling conflict and meeting etiquette. Professional business communication, including proper channels, audience considerations, message richness and creaing messages will be discussed. Students will recognize the importance of ethics through learning about topics such as confidentiality, decision making, appropriate workplace behavior and organizational culture.
x
BADM 123
BUSINESS ETIQUETTE AND PROFESSIONALISM
0
PERSONAL FINANCIAL LITERACY
Course Code:
BADM 124
Course Description:
This course is designed for students interested in developing a strong understanding and awareness of personal finance. Topics include checking and savings account options, career planning, credit, interest, student loans and setting financial goals. Investment options, including how to conduct company research, will also be discussed.
x
BADM 124
PERSONAL FINANCIAL LITERACY
0
BUSINESS CAREER PREPARATION
Course Code:
BADM 125
Course Description:
This course is a career preparation course for students enrolled in the business program at Mercyhurst North East. Students will be able to understand the job search process and develop the professional skills necessary for career advancement. The following topics will be covered: Professional Resume and Cover Letter Development, Successful Interviewing Skills, Internship Options, Linken In and various job search methods.
x
BADM 125
BUSINESS CAREER PREPARATION
0
MACROECONOMICS
Course Code:
ECON 105
Course Group(s):
CONTEXTS AND SYSTEMS
Active Term:
All Terms
/ All Years
Course Description:
A study of mixed capitalism in aggregate form designed to provide the student with a knowledge of the American economic system. Topics include the causes of recession, unemployment, inflation and the uses of fiscal and monetary policies. 3 credits.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
ECON 105
MACROECONOMICS
3
MICROECONOMICS
Course Code:
ECON 106
Course Group(s):
CONTEXTS AND SYSTEMS
Active Term:
All Terms
/ All Years
Course Description:
A course emphasizing the economic activities of individual consumers and producers. Topic coverage includes demand-supply analysis, the costs of production and price and output determination by the market structure.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
ECON 106
MICROECONOMICS
3
FINANCIAL MANAGEMENT
Course Code:
FIN 280
Course Group(s):
INTELLIGENCE ELECTIVES
Active Term:
All Terms
/ All Years
Course Description:
Financial data are evaluated as a method of providing information to managerial decision-makers. Topics include a definition of the finance function, ratio analysis, forecasting, planning and control, capital budgeting, asset management and leverage.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
Prerequisites:
ACCT-101 ECON-105
x
FIN 280
FINANCIAL MANAGEMENT
3
PRINCIPLES OF MANAGEMENT
Course Code:
MGMT 120
Active Term:
All Terms
/ All Years
Course Description:
An introduction designed to provide a basic understanding of the principles, concepts and functions of management: planning, organizing, leading and controlling with an emphasis on managing and being managed.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
MGMT 120
PRINCIPLES OF MANAGEMENT
3
PRINCIPLES OF MARKETING
Course Code:
MKTG 162
Active Term:
All Terms
/ All Years
Course Description:
A broad study of the field of marketing from a managerial and analytical perspective. Emphasis is on demand analysis, need satisfaction, strategic planning, product development, distribution channels, promotions, and price determination.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
MKTG 162
PRINCIPLES OF MARKETING
3
INTRODUCTION TO STATISTICS
Course Code:
STAT 109
Active Term:
All Terms
/ All Years
Course Description:
This course is an introduction to the uses of statistics and probability as decision and problem solving tools. Topics included are: measures of central tendency; variability; probability; counting, binomial distribution; normal distribution; confidence intervals correlation and regression; hypothesis testing, statistical inference, sampling techniques and experimental design. Prerequisite: MATH Placement score of at least 30.
Credit:
3
Instruction methods:
Lecture
Total hours: 45
x
STAT 109
INTRODUCTION TO STATISTICS
3
Three (3) additional required courses - Choose from the following:
Computer Applications
Course Code:
MIS 101
Course Description:

This introductory computer course provides students with a working knowledge of computer terminology. Topics also include Microsoft Office, Word, and Excel, Access and Power-Point and their applications in business.

Credit:
3
x
MIS 101
Computer Applications
3
ADVANCED COMPUTER APPS
Course Code:
MIS 110
Course Description:
This course focuses on the use of spreadsheets and databases to manage information. Topics studied include systems analysis, basic database design, and applications development using Microsoft Excel and Access.
Credit:
3
x
MIS 110
ADVANCED COMPUTER APPS
3
CELLULAR&MOLECULAR BIO
Course Code:
BIO 142
Course Group(s):
ANALYTICAL, CHEMISTRY MAJOR ELECTIVE COURSES
Active Term:
All Terms
/ All Years
Course Description:

Introduction to the biology of prokaryotic and eukaryotic cells, including the structure and function of membranes and organelles, especially mitochondria and chloroplasts. Also included are studies of the molecular structure and function of DNA, with emphasis on the organization of the eukaryotic genome, transcription and translation.

Credit:
3
Instruction methods:
Lecture
Total hours: 45
Corequisites:

BIO 143

x
__ __
ELECTIVE
3

(Business Course Recommended)

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