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Business Administration - Accounting


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.

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 (AS)
Mercyhurst - Associate Science 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
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
ENTREPRENEURSHIP
Course Code:
BADM 250
Active Term:
Fall Term
/ All Years
Course Description:

This course is designed for those students interested in learning how to start their own business, buy an existing business or function as an entrepreneur in a large company. Topics include developing and evaluating business concepts, preparing a business plan, trademarks and patents and securing financing.

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

ACCT 101, MGMT 120, MKTG162

x
BADM 250
ENTREPRENEURSHIP
3
MACROECONOMICS
Course Code:
ECON 105
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
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
INTRO TO FINANCIAL PLANNING
Course Code:
FIN 220
Active Term:
Fall Term
/ All Years
Course Description:

An overview of the practices and processes of the professional financial planning employed in the financial services industries. An introduction to emerging regulatory environment, capital accumulation methods, risk management, income tax and investment management.

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

ACCT 101

x
FIN 220
INTRO TO FINANCIAL PLANNING
3
FINANCIAL MANAGEMENT
Course Code:
FIN 280
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
HUMAN RESOURCE MANAGEMENT
Course Code:
HRMG 206
Active Term:
All Terms
/ All Years
Course Description:

Examination of the basic personnel processes involved in the selection, development, and maintenance of human resources. Emphasis on managerial and legal requirements.

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

MGMT 120

x
HRMG 206
HUMAN RESOURCE 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
STATISTICS FOR RESEARCH
Course Code:
STAT 120
Active Term:
All Terms
/ All Years
Course Description:

This course will provide an introduction to statistical methods used in research with an emphasis on describing, organizing, applying and interpreting a variety of basic statistical techniques.  Topics include measurement scales, elements of experimental design, probability, hypothesis testing, descriptive statistics, correlation, t-tests, analysis of variance, chi-square tests, regression techniques, and non-parametric statistical methods.  Students will gain experience in basic data management using a data entry platform, such as Excel.

Credit:
3
Instruction methods:
Lecture
x
STAT 120
STATISTICS FOR RESEARCH
3
One (1) Business elective required
CELLULAR & MOLECULAR BIO
Course Code:
BIO 142
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
CELLULAR & MOLECULAR BIO
3
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