Curriculum - Accounting (B.S.)

Alumna; On Location
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Brenda Quinn '85

Enjoy relevant accounting course work and training
Pursue a bachelor’s degree in accounting - online, on location or on campus - at Southern New Hampshire University and you will be exposed to a curriculum that provides a solid foundation in accounting principles and practices, as well as preparation for professional certifications, such as certified public accountant (CPA) and certified management accountant (CMA).

Building on a strong base of core bachelor degree courses designed to expand your academic skills and knowledge, you will also take eight required accounting courses, two accounting or taxation electives, and four concentration courses in financial accounting or managerial accounting. You also have the option of other accounting-related courses of study at SNHU, such as the Accounting/Finance and Finance programs. Your course work and hands-on learning opportunities will give you a thorough background in accounting practices.

Access leading-edge curriculum and programs
To ensure that your accounting course work reflects critical and current industry topics, textbook selections include the latest accounting standards and we seek ongoing program input from senior partners of local accounting firms and alumni in the field.

Evidence of this solid curriculum is the large number of SNHU accounting degree graduates who are hired by public accounting firms and who pass the CPA exam. You also can pursue a five-year B.S./M.S. accounting program to meet the 150-hour CPA certification and reciprocity requirement.

Test your knowledge: Volunteer Income Tax Assistance program
Gain practical tax preparation experience and build your resume when you become an IRS-certified volunteer for the SNHU Volunteer Income Tax Assistance (VITA) program. Learn how to complete basic 1040 tax forms for the general public - the elderly, low-income residents, military members, people with disabilities, and international students - and receive course credit (ACC 350). Also, take advantage of networking opportunities with IRS representatives and community social service agency managers. SNHU is one of only a few schools in New England that offers a VITA program with an international returns component.

"This [VITA] is a huge resume builder. You get a lot of practice and you learn the tax system and IRS rules. You get hands-on practice you don’t get in the classroom."
- Brienna Patterson, SNHU Seacoast Center accounting student

Learn from faculty with real-world experience
Southern New Hampshire University accounting department faculty have vast industry knowledge and expertise, and bring real-world experience to the classroom. As active participants in their field, who continue their own education each year, they are adept at incorporating relevant content and emerging issues into the accounting curriculum. This focus on staying abreast of topics in their specialty areas helps them prepare students to transition smoothly from school to accounting-related positions.

Required Core Courses

General Education Program

Accounting Major Courses

ACC-207: Cost Accounting
This course examines the accounting concepts and practices used in the recording, classifying and reporting of cost data. An analysis is made of the behavior of costs and its use to management in the planning and control process. Budgeting, standard cost, job order and process are examined, along with special problems in cost accounting.
Prerequisites:
ACC-102 or ACC-214 or ACC-202
ACC-307: Intermediate Accounting I
This is the first of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The first course focuses on understanding the theoretical framework that provides the foundations for the development of various accounting standards, regulations and practices. This followed by a review of the accounting cycle, including adjusting, correcting, reversing, and closing entries. Students will learn how to prepare accurate and complex financial statements including required disclosures that must accompany an organization's income statement, balance sheet and statement of cash flows; and how time value of money impacts the recording of various transactions. The course concludes with a presentation of techniques to analyze income measurement and profitability analysis.
Prerequisites:
ACC-102 or ACC-214 or ACC-202
ACC-308: Intermediate Accounting II
This is the second of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The second course focuses on an improved understanding of a company's assets and begins a discussion of liabilities. Students will study the recording and disclosure requirements for cash and receivables, inventories, long-lived operational assets and investments, which also serve as financial instruments for an organization. The course concludes with a presentation of recording and disclosure requirements for current and long-term liabilities. Integrated within this course will be exposure to CPA simulation questions and the use of the FARS database for conducting accounting research.
Prerequisites:
ACC-203 or ACC-307
ACC-309: Intermediate Accounting III
This is the last of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. Students will study the reporting and disclosure requirements for more complex accounting topics that would include leases, accounting for income taxes and pensions, and shareholders' equity, including share-based compensation and various earnings per share (EPS) computations. Other financial reporting issues discussed include accounting changes and error corrections as well as the presentation of requirements for partnership accounting issues. Integrated within this course will be exposure to CPA simulation questions and the use of the FARS database for conducting accounting research.
Prerequisites:
ACC-308
ACC-345: Financial Statement Analysis/ Business Valuation
Accountants and other business professionals are often called upon to evaluate the financial health and market value of their company and of other companies under consideration for acquisition. This course presents theory, tools and techniques that are later applied to the actual analysis of a publicly traded company, as well as an introduction to fundamental valuation techniques. It will extend prior analysis to include the computation of free cash flows, the interpretation of notes to financial statements and the integration of information provided in various SEC filings to evaluate a corporation's future prospects. This is a team intensive course.
Prerequisites:
ACC-307 and FIN-320
ACC-405: Advanced Accounting
Advanced Accounting includes a comprehensive examination and analysis of the accounting principles and procedures that are applicable to special areas of business. The topics covered are partnerships, consignments, installment sales, branches, business combinations, consolidations, bankruptcy, foreign exchange, and estates and trusts. Particular emphasis is placed on problem solving.
Prerequisites:
ACC-309
BUS-307: Business Law II
The study begun in Business Law I continues as the topics of commercial paper, real and personal property, creditors' rights and bankruptcy, agency, business organizations, estate planning and government regulation of business are explored.
Prerequisites:
BUS-206

Students must select a concentration area from the options below.

Financial Accounting Concentration

ACC-322: Governmental and Non-Profit Accounting
This course covers the accounting principles and procedures applicable to governmental and nonprofit institutions.
Prerequisites:
ACC-203 or ACC-307
ACC-330: Federal Taxation I
A detailed presentation is made of the theory and practice applicable to the preparation of federal income tax returns for individuals.
Prerequisites:
ACC-102 or ACC-202
ACC-331: Federal Taxation II
A detailed presentation is made of the theory and practice applicable to the preparation of federal income tax returns for S corporations, C corporations and partnerships.
Prerequisites:
ACC-330 or ACC-415
ACC-411: Auditing Principles
This course presents an in-depth examination of audit programs and procedures. It emphasizes the review of internal controls as required during an audit engagement, as well as the considerations pertaining to both clients and auditors.
Prerequisites:
ACC-204 or ACC-308

Managerial Accounting Concentration

ACC-312: International Managerial Accounting
The study of foreign currencies and exchange risk management, global organization and control, planning and performance evaluation in multinational enterprises, multinational taxation, global financial statement analysis, and transparency and disclosure in global environment to gain an appreciation and understanding of international managerial accounting. The above studies will relate to international accounting and reporting considerations, standards, and responsibilities. Global marker.
Prerequisites:
ACC-202
ACC-335: Tax Factors for Business Decisions
This course focuses on tax basics that apply to all forms of business organizations. It stresses the importance of tax concepts within the framework of financial reporting and emphasizes differences between tax and financial accounting theory and electronic applications in the tax area. The course covers general concepts, underlying policies, a comparison of tax rules to GAAP, basic compliance obligations, the role of the tax advisor and current tax issues. The Internal Revenue Code, comprehensive research matters of tax law, the computer online service research will be explored.
Prerequisites:
ACC-102 or ACC-202 or ACC-214
ACC-340: Controllership
This course examines the accounting and interpersonal skills necessary to manage an efficient accounting department. These skills include processing accounting transactions, preparing financial statements, recommending improvement in financial operating policies, and monitoring the financial activities in other departments. Basic areas of subject coverage include cash management, inventory valuation, operating budgeting, taxes, insurance, and capital budgeting. Also included will be the use of electronic spreadsheets for financial analysis, client-server computing applications, target costing, disaster recovery planning, activity based costing, outsourcing, and managing in a growth environment.
Prerequisites:
ACC-307
ACC-421: Auditing and Forensic Accounting
This course focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. White-collar crime involving fraud has mushroomed. Much of the responsibility for detecting fraud has been assumed by the accounting profession. Accountants need to learn how to investigate and recognize fraud within an organization and how to implement the latest techniques for controlling it.
Prerequisites:
ACC-204 or ACC-308

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