Accounting / Information Systems (BS)

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The accounting/information systems program is a blend of the accounting and information technology programs. The approach reflects the industry trend of hiring graduates with expertise in both areas. The rapid growth of management services in accounting firms, consulting companies and industries provides Southern New Hampshire University graduates with many opportunities for advancement.

Accounting/information systems students will obtain the skills required for the design and maintenance of financial accounting systems and will gain knowledge about general systems theory and management. Students will apply their classroom learning to real-world situations through a combination of exercises and actual work experiences. Cooperative education experiences are available.

Required Core Courses

General Education Program

Accounting / Information Systems 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-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
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
IT-201: Computer Platform Technologies
This course provides the hardware/software technology background for information technology personnel. Hardware topics include CPU architecture, memory, registers, addressing modes, busses, instruction sets and a variety of input/output devices. Software topics include operating system modules, process management, memory and file system management. Also included are basic network components and multi-user operating systems. Offered every year.
Prerequisites:
CIS-100 or IT-100
IT-315: Object Oriented Analysis and Design
This course develops software systems engineering principles combining object-oriented design principles and methods augmented by computer assisted engineering (CASE) technology. The course involves use of the unified modeling language (UML) and, through the vehicle of a student group project, applies these elements to the system development life cycle. This course is writing intensive, as student project teams are required to submit a comprehensive project report and a PowerPoint presentation. Specialized Systems Development Computer Laboratory intensive and open laboratory intensive. Offered every year. Writing intensive course.
Prerequisites:
CIS-200 or IT-210
IT-415: Advanced Information Systems Design
This is the first of a two-part capstone course for IT majors which covers the major methodologies used in Systems Analysis, Design, and Implementation. This course focuses mainly on the systems analysis part of the systems development process and emphasizes SDLC (Software Development Life Cycle). Different system development strategies are examined within the broader context of identifying and understanding the detailed stages the make up the systems analysis process. Students will learn how to a perform feasibility analysis, and to create a system proposal. Fact finding techniques used to determine system requirements will be identified and studied. Standard graphical modeling tools used in systems analysis will be covered: process modeling with data flow diagrams; data modeling with entity relationship diagrams; and object-oriented modeling using UML. The basic activities of project management are examined. Students will be assigned a systems development project case with concrete milestones, enabling the practical application of concepts presented in the course. This is a lab intensive course.
Prerequisites:
IT-201, IT-315, and IT-330 Senior prereg status
IT-420: Advanced Information Systems Implementation
This is the second part of the Capstone course for IT majors. The student groups will implement and document the systems project designed in IT 415 using an appropriate computer programming language or database management system. The instructor and students critique all projects weekly. Offered every year.
Prerequisites:
CIS-415 or IT-415

IT ELE - Students must select one IT elective (as recommended by an advisor)

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