Online Accounting Degree

7610
Bachelor of Arts
Online
Yes
Undergraduate
Florida Tech Online
2018-2019 Florida Tech Catalog
Major Code: 7610 Degree Awarded: Bachelor of Arts
Delivery Mode(s): Online Age Restriction: Yes
Admission Status: Undergraduate Location(s): Florida Tech Online

The Bachelor of Arts in Accounting provides depth of knowledge in the theory and practice of financial and managerial accounting and business law, and a basic knowledge of auditing accounting information systems and tax, as well as a broad knowledge of a range of business disciplines. This accounting major prepares the student for careers in a variety of business, government and not-for-profit organizations. The deeper understanding of accounting topics may help students prepare for a wider range of accounting and finance careers.

Admission Requirements

Applicants must demonstrate readiness to succeed in a challenging academic curriculum. The transcript from a regionally accredited or state approved high school is the most important element of the application. While no minimum grade point average, class rank or standardized test score is specified, these measures must indicate a readiness for college studies in a chosen academic program.

An applicant who is a U.S. citizen must have earned a high school diploma from a regionally accredited or state approved high school or a high school equivalency diploma (GED) by the date of first enrollment. All offers of admission are tentative if the student has high school or collegiate coursework in progress. Final admission is dependent on receipt and review of the student's final transcripts.

Curriculum

Not all courses are offered online every term. See this two-year course offering projection and remember to check prerequisites/co-requisites before registering.

Core and Major Education
  • ASC 1006 Mastering eLearning
    Credit Hours: 1

    Helps students new to Florida Tech and online learning to adjust to the university and acquire essential academic survival skills (online classroom behavior, academic honesty, study skills, etc.) that enhance academic integration into college. Requirement for all Florida Tech Online students.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • BUS 1801 Global Business Perspectives
    Credit Hours: 3

    Surveys the functions and operations of business organizations in a global marketplace. Studies the structure, operation, financing, relationships and responsibilities of firms in context of current legal, social, regulatory and environmental issues. Requires critical thinking, communication, research, and individual and group problem solving.

  • CIS 1130 PC Applications
    Credit Hours: 3

    Introduces computer applications. Includes basic computer concepts and terminology through experience using the operating system, and word processing, spreadsheet and presentation management software.

  • CIS 1140 Business Computer Skills
    Credit Hours: 3

    Uses commercial software to understand the business functions of computers and develop personal competency in practical application of computers in business. Provides specific knowledge and advanced capabilities in various skills necessary for effective performance in academic and practical environments.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • COM 1101 Composition and Rhetoric
    Credit Hours: 3

    The first of two courses in college-level writing skills. Focuses on writing essays using various rhetorical modes: persuasion, description, comparison and analysis. Presents basic methods of library research, as well as the MLA documentation system. Students write one research paper and several essays.

    Prerequisite:

    WRI 0100 or WRI 0110 

    Requirement(s):
    Passing grade on placement exam or prerequisite course
  • WRI 1001 First-Year Writing 2
    Credit Hours: 3

    Continues work begun in WRI 1000 First-Year Writing 1. Includes study in rhetorical analysis and the conventions of various genres. Also includes intensive instruction in writing and revision of work that culminates in a research paper.

    Prerequisite:

    WRI 1000 

    Requirement(s):
    Second in a two-course sequence. Must be enrolled in Florida Tech Online, and passing score on placement exam or prerequisite course.
  • COM 1102 Writing About Literature
    Credit Hours: 3

    The second of two courses in college-level writing skills. Focuses on reading and analyzing poems, plays and short works of fiction. Students write several essays and one research paper on literary topics.

    Prerequisite:

    COM 1001 or COM 1101 

  • EAC 2211 Principles of Accounting 1
    Credit Hours: 3

    Introduces the financial environment, financial statements, the accounting cycle and the theoretical framework of accounting measurement, emphasizing mechanics, measurement theory and the economic environment.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 2212 Principles of Accounting 2
    Credit Hours: 3

    Continues EAC 2211 Principles of Accounting 1. Emphasizes understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.

    Prerequisite:

    BUS 2211 or EAC 2211 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 3211 Intermediate Accounting 1
    Credit Hours: 3

    Studies the development of generally accepted accounting principles and valuation models in their application to financial statement presentations. Includes in-depth coverage of the preparation and use of accounting information based on current accounting standards of financial accounting.

    Prerequisite:

    EAC 2212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 3212 Intermediate Accounting 2
    Credit Hours: 3

    Continues EAC 3211. Includes the valuation of liabilities and equities, revenue realization, accounting changes, income taxes, leases and financial statement disclosures.

    Prerequisite:

    EAC 3211 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 3214 Accounting Information Systems
    Credit Hours: 3

    Covers the principles involved in establishing an accounting information system. Includes source documents, internal controls and the interfaces needed for managerial control of the business. Studies the integration of managerial accounting information needs with the design and implementation of systems.

    Prerequisite:

    EAC 2212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMG 3327 Management Information Systems
    Credit Hours: 3

    Studies the important uses of information technology in organizations. Includes information requirements and flow, system design and analysis methodologies, the generation and accumulation of data for decision-making, and the implementation and control of information systems.

    Prerequisite:

    EMG 3301 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 3331 Cost Accounting
    Credit Hours: 3

    Studies relevant costs for managerial decision-making. Includes cost accounting fundamentals used in managerial control functions.

    Prerequisite:

    EAC 2212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 4411 Auditing
    Credit Hours: 3

    Covers the principles and procedures of internal and public auditing. Includes the ethics, responsibilities, standards and reports of professional auditors.

    Prerequisite:

    EAC 3212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 4421 Individual Federal Income Taxes
    Credit Hours: 3

    Introduces federal taxes, emphasizing individual taxation. Includes the concepts of business income in various forms of business, the practical application of tax laws including tax return preparation, and simple tax research. Also introduces the various taxes beyond federal taxes.

    Prerequisite:

    EAC 2212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EBA 3334 Applied Decision Methods for Business
    Credit Hours: 3

    Uses quantitative techniques to aid in decision-making. Emphasizes problem identification and applies appropriate solution techniques for interpretation of results. Includes probability theory, decision-making under certainty, risk and uncertainty, inventory control, forecasting, PERT/CPM, utility theory and linear programming.

    Prerequisite:

    BUS 2703 or EST 2703 or MTH 2401 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EBA 4498 Strategic Management
    Credit Hours: 3

    Incorporates all functional business areas dealing with organizational challenges. Emphasizes decision-making processes related to strategy formulation and implementation in global settings.

    Prerequisite:

    EAC 2212 and EMG 3225 and EMG 3301 and EMK 3601 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EEC 2303 Introduction to Macroeconomics
    Credit Hours: 3

    Introduces the concepts that aid in understanding both aggregate economic conditions and the policy alternatives designed to stabilize national economies. Includes the determination of GDP and national income, inflation, unemployment, monetary policy, economic growth and exchange rates.

    Prerequisite:

    MTH 1000 or MTH 1001 or MTH 1701 or MTH 1702 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EEC 2304 Introduction to Microeconomics
    Credit Hours: 3

    Introduces the neoclassical theory of price determination. Includes supply and demand analysis, production and cost theory, market structures, externalities and public goods, factor payments, income distribution and informational asymmetries.

    Prerequisite:

    MTH 1000 or MTH 1001 or MTH 1010 or MTH 1701 or MTH 1702 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • ELA 2601 Law 1
    Credit Hours: 3

    Investigates the operational responsibilities of individuals in light of political, moral, social, ethical and jurisprudential considerations.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMG 3225 Finance for Managers
    Credit Hours: 3

    Introduces the principles of corporate financial management. Emphasizes the time value of money in investments of real or financial assets. Covers planning for current assets and liabilities, and long-range capital. Passing grade in EST 2703 Statistics is recommended.

    Prerequisite:

    BUS 2212 or EAC 2212 

    Requirement(s):
    Must be enrolled in Florida Tech Online.
  • EMG 3301 Principles of Management
    Credit Hours: 3

    Introduces management as a discipline and process. Includes evolution and scope of management, decision-making, planning, strategy, organizing, staffing, leading, control, change, and the importance of management in the global environment and ethical considerations of management decisions.

    Prerequisite:

    COM 1102 

    Requirement(s):
    Successful completion of 30 credit hours in Florida Tech Online
  • EMG 3331 Management of Human Resources
    Credit Hours: 3

    Covers the principles and systems related to the management and leadership of human resources. Includes legal and administrative law issues; health, safety and security; selection and placement; job analysis; training and development; compensation and benefits; and job analysis systems.

    Prerequisite:

    EMG 3301 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMG 4005 Business Research Skills and Application
    (Q)
    Credit Hours: 3

    Introduces business research methods and techniques for composing and formatting an industry analysis. Emphasizes written communication for the business discipline and how to use library and census databases. Requires synthesis of information from multiple sources and production of senior-level business analysis. First in a two-course sequence.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMG 4006 Business Plan Research
    (Q)
    Credit Hours: 3

    Focuses on applying business research methods learned in EMG 4005 to produce a new venture concept and actionable business plan as second in a two-course sequence. Emphasizes critical thinking and business analysis tools (marketing, and operational, financial, organizational and strategic analysis). Introduces business presentation techniques.

    Prerequisite:

    EMG 4005 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMG 4412 Organizational Behavior and Development
    Credit Hours: 3

    Studies human behavior in organizations. Blends newer concepts of behavior theory with classical organizational theory. Includes methods for bringing change to organizations.

    Prerequisite:

    EMG 3301 or PSY 3541 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EMK 3601 Principles of Marketing
    Credit Hours: 3

    Provides the fundamental principles in the marketing of goods, services and ideas. Includes planning, pricing, promotions and distribution. Focuses on global marketing, marketing ethics and managing the marketing function.

    Prerequisite:

    COM 1102 and EEC 2303 

    Requirement(s):
    Successful completion of 30 credits hours in Florida Tech Online
  • EST 2703 Statistics
    Credit Hours: 3

    Emphasizes mathematical concepts. Includes measures of central tendency and spread; probability; binomial, normal and t distributions; statistical inference; and linear regression and correlation.

    Prerequisite:

    MTH 1000 or MTH 1001 or MTH 1701 or MTH 1702 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • HUM 2051 Civilization 1: Ancient Through Medieval
    Credit Hours: 3

    Introduces civilization from its early development to the European Renaissance. Emphasizes the interpretation of primary texts that reflect the intellectual and historical changes in society. The first of two interdisciplinary courses.

    Prerequisite:

    COM 1102 

  • MTH 1701 College Algebra
    Credit Hours: 3

    Real-number system; arithmetic operations with polynomials, special products and factoring; linear, fractional and quadratic equations; inequalities, exponents, radicals and absolute values; functions and graphs; and complex numbers, logarithms, logarithmic and exponential functions. Credit can only be applied toward business, communication, humanities, management, psychology or computer information systems degrees at Florida Tech.

    Prerequisite:

    MTH 0111 or MTH 1011

    Requirement(s):
    Passing grade on placement exam or prerequisite course

 

or 


 

or


 

  • One 2000-level (or higher) communication course Credit Hours: 3

 

or 


 

  • One 1000-level (or higher) math course
Humanities (9 credit hours)
  • Any HUM 1000-level (or higher)
Select first HUM Core Course:
  • HUM 2051 Civilization 1: Ancient Through Medieval
    Credit Hours: 3

    Introduces civilization from its early development to the European Renaissance. Emphasizes the interpretation of primary texts that reflect the intellectual and historical changes in society. The first of two interdisciplinary courses.

    Prerequisite:

    COM 1102 

  • HUM 2141 World Art History 1: Pre-History to Early Global Awareness
    Credit Hours: 3

    Surveys world art history and methodology from pre-history to circa 1500. Emphasizes analyzing and understanding works of painting, sculpture, textiles and decorative arts in their respective historical and cultural contexts.

    Prerequisite:

    COM 1102 

  • HUM 2211 British Literature and Culture
    Credit Hours: 3

    Surveys British literature from early 900 A.D. to the early 17th century. Emphasizes the interpretation of texts that represent the development of a British literary tradition and culture from its origins to the Restoration.

    Prerequisite:

    COM 1102 

  • HUM 2212 British and American Literature 1
    Credit Hours: 3

    Surveys British and American literature of the late 18th to early 20th century, from the French Revolution to World War I. Emphasizes the interpretation of texts that reflect changing ideas about individual and national identities during revolutionary times.

    Prerequisite:

    COM 1102 

  • HUM 2331 American History: Pre-Columbian to Civil War Era
    Credit Hours: 3

    Surveys some of the basic problems in U.S. history through the Civil War era. Emphasizes origins, social characteristics and competing cultural values of the people that formed the American nation.

    Prerequisite:

    COM 1102 

  • HUM 2551 Survey of Ancient and Medieval Philosophy
    Credit Hours: 3

    Surveys key philosophical problems that occupied philosophers in the ancient and medieval periods. Emphasizes the analysis of theories by ancient and medieval philosophers on issues such as skepticism, universals, the existence of God, and free will in their historical context.

    Prerequisite:

    COM 1102 

Select second HUM Core Course:
  • HUM 2052 Civilization 2: Renaissance Through Modern
    Credit Hours: 3

    Similar in purpose and method to HUM 2051, continues the interpretation of primary texts, emphasizing the Renaissance period, the Enlightenment, Romanticism and the Modern Age.

    Prerequisite:

    COM 1102 

  • HUM 2142 World Art History 2: Early Modern to Post-Colonial
    Credit Hours: 3

    Surveys world art history and methodology from circa 1500 to present day. Emphasizes analyzing and understanding works of painting, sculpture, photography, textiles, decorative arts, alternative art forms and new media in their respective historical and cultural contexts.

    Prerequisite:

    COM 1102 

  • HUM 2212 British and American Literature 1
    (may not be repeated for credit)
    Credit Hours: 3

    Surveys British and American literature of the late 18th to early 20th century, from the French Revolution to World War I. Emphasizes the interpretation of texts that reflect changing ideas about individual and national identities during revolutionary times.

    Prerequisite:

    COM 1102 

  • HUM 2213 British and American Literature 2
    Credit Hours: 3

    Surveys British and American literature in the 20th and 21st centuries, from World War I to the present. Emphasizes the interpretation of texts that represent the development of the modern world and modern selves.

    Prerequisite:

    COM 1102 

  • HUM 2332 American History: From Reconstruction to the Present
    Credit Hours: 3

    Examines the major ideas, ideals and events that have determined the American experience in the 19th and 20th centuries.

    Prerequisite:

    COM 1102 

  • HUM 2552 Survey of Modern and Contemporary Philosophy
    Credit Hours: 3

    Surveys key philosophical problems that occupied philosophers in the modern period and today. Emphasizes the analysis of theories by modern and contemporary philosophers on issues such as the nature of knowledge, facts versus values, personal identity, and consciousness in their historical context.

    Prerequisite:

    COM 1102 

Physical/Life Sciences (6 credit hours)
  • EDS 1021 General Physical Science
    (Recommended)
    Credit Hours: 3

    Introduces the concepts and applications of the physical sciences for non-science majors. Includes the processes and history of science, thermodynamics, electricity, waves, chemical reactions, nuclear energy, relativity and the formation of the Earth and the universe.

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EDS 1022 General Biological Science
    (Recommended)
    Credit Hours: 3

    Introduces the concepts and applications of the biological sciences for non-science majors. Includes cell structure, function and reproduction, genetics and genetic engineering, evolution and the environment

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • Any 1000-level or higher (BIO, CHM, EDS, ENS, MET, OCN. PHY, SPS)
Social Sciences (3 credit hours)
  • Any 1000-level or higher (SS)
Restricted and Free Electives
Restricted Electives - Accounting (6 credit hours)

     Select two course from the following:

  • EAC 4401 Advanced Accounting
    Credit Hours: 3

    Covers accounting principles for partnerships, mergers, acquisitions and consolidations. Includes the worksheet analysis of consolidation principles and introduces international accounting and fund accounting.

    Prerequisite:

    EAC 3212 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 4412 Advanced Auditing
    Credit Hours: 3

    Applies auditing principles to audit situations. Introduces audit practice research and theory issues. Discusses financial auditing issues from the perspectives of management, accountants, internal auditors, audit committees and external auditors.

    Prerequisite:

    EAC 4411 

    Requirement(s):
    Must be enrolled in Florida Tech Online
  • EAC 4422 Corporate Federal Income Taxes
    Credit Hours: 3

    Includes corporate taxation and the transfer of assets from one form of entity into a corporation. Covers allowable corporate expenses and deductions applicable to corporations. Also includes trust and estate tax, forming and running subchapter S corporations, and computer-generated partnership tax returns.

    Prerequisite:

    EAC 4421 

    Requirement(s):
    Must be enrolled in Florida Tech Online
Free Electives (6 credit hours)
Total Credits Required: 121