Bachelor of Science Degree in Accounting

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Crunch the Numbers on a Career in Accounting

Degree:

MS in Applied Behavioral Analysis Degree

Application:

$0 application fee. No essays/exams.

While money may make the business world go round, the people who keep it from spinning out of control are the accounting professionals with the knowledge and skills to keep everything in balance. National University’s Bachelor of Science in Accounting degree is designed to prepare you for a broad range of accounting-related careers.

All online accounting degrees are not created equal, and if you’re considering a career in the field, it matters what you learn and who you learn it from. That’s why it’s important to know that NU’s curriculum is taught by faculty members who work or had work experience in the accounting and finance industries. They’ll work with you to understand your career goals and share their firsthand, industry-current experience to help ensure you’re prepared with the skills sought by today’s employers.

All coursework in this program can be take online and is aligned with industry-standard exams, including CPA, CMA, and CFE to set you up for success when you graduate.

Degree Requirements

To receive a Bachelor of Science degree in Accounting, students must complete at least 180 quarter units as articulated below, 45 of which must be completed in residence at National University, 76.5 of which must be completed at the upper-division level, and a minimum 69 units of the University General Education requirements.

National University awards credit in quarter units, with each academic year divided into four 12-week quarters. 

Each quarter is made up of three 4-week classes, with one class per month. Under the current policy, 4.5 units of credit are awarded for courses.

In the absence of transfer credit, additional general electives may be necessary to satisfy total units for the degree. The following courses are specific degree requirements. Refer to the section of undergraduate admission requirements for specific information regarding admission and evaluation. All students receiving an undergraduate degree in Nevada are required by State Law to complete a course in Nevada Constitution.

Students who have completed the California Community College Associate in Science in Business for Transfer (AS-T) degree by completing the Transfer Model Curriculum (TMC) for business, will have completed the lower division requirements of the University General Education requirements and the Preparation for the Major.”

PRogram Requirements

6 Courses

One of the following:

4.5 Quarter Units

Key mathematical and statistical concepts useful for understanding business problems and making informed decisions with the right tools are introduced. Concepts relate to numbers, formulas, linear equation models and descriptive statistics. Applications focus on personal decisions and decisions within businesses in the areas of finance, discounts, pricing, interest rates, loans, insurance, investment, payroll and taxes. Microsoft Excel is the software used in this class. MNS 205 and MTH 210 are the primary quantitative courses required for MNS 407. Students who have taken college algebra or calculus (MTH 220) are exempt from this course.

3.0 Quarter Units

Prerequisite: MTH 12A and MTH 12B, or Accuplacer test placement evaluation

The first part of a comprehensive two-month treatment of Algebra and Trigonometry preliminary to more specialized study in Mathematics. The course covers Higher Degree Polynomials, Rational Functions, Exponential and Logarithmic Functions, transformations and the Algebra of functions, Arithmetic and Geometric sequences.

3.0 Quarter Units

Prerequisite: MTH 216A

The second term of a comprehensive two-term treatment of Algebra and Trigonometry; this course is a continuation of MTH 216A. Topics include: Trigonometric Functions, Analytic Trigonometry and Application, Matrix Algebra, Systems of Linear and Non-Linear Equations and Inequalities, and Applied Problems. A graphing calculator may be required.

4.5 Quarter Units

In this course, students will study the price system, market structures, and consumer theory. Topics covered include supply and demand, price controls, public policy, the theory of the firm, cost and revenue concepts, forms of competition, elasticity, and efficient resource allocation, among others.

4.5 Quarter Units

This course provides an examination of aggregate economic activity. It includes a study of aggregate supply and demand, the monetary and banking systems, aggregate economic accounting, inflation, unemployment, the business cycle, macroeconomic policy, and economic progress and stability, among other things.

4.5 Quarter Units

A survey of contracts, sales, agencies, personal property, commercial paper and associated topics. Emphasizes prevention of litigation and liability arising from business operations.

4.5 Quarter Units

A survey of basic accounting theory and the application of accounting principles, this course includes the recording and summarization of business transactions in the form of financial statements under the rules of generally accepted accounting principles. (GAAP). It is designed for students who have little or no prior knowledge of financial accounting, this course corresponds to Principles of Accounting I at other colleges.

4.5 Quarter Units

Prerequisite: ACC 201

This course is an overview of the use of financial accounting and cost accounting data for the design and preparation of reports to aid management in organizing, directing, controlling, and decision-making functions. The topics include the fundamentals of cost accounting, budgeting and responsibility accounting for cost and profit centers.

*May be used to meet General Education requirements ^ Eligible for Credit-by-exam waiver: Contact Academic Program Director


Students must have completed ACC 201 or its equivalent with a minimum grade of “C” within two years of taking any of the following accounting courses, unless a grade of 75 or better is received on an appropriate challenge exam.

Business Requirements

4 Courses

4.5 Quarter Units

Overview of Information Systems (IS) infrastructure and its utilization in today’s global business environment. The use of technological tools and the role of information systems will be discussed from the organizational strategic, tactical and operational view. Students learn how to choose and utilize information and knowledge to gain competitive advantage in the industry.

4.5 Quarter Units

Introduction to the roles of managers and the vision, mission and goals of organizations. Investigates management theories and explores the four primary functions of managers: Planning, Organizing, Leading and Controlling. Covers issues related to human resource management, organizational structure and behavior, creative problem solving, effective communication, and the management of teams, change and innovations.

4.5 Quarter Units

Prerequisite: ACC 201

This course is a survey of the basic principles and concepts used in the financial management of a business enterprise addressed from both theoretical and practical standpoints. Topics include money and capital markets, financial management of working capital, capital budgeting and fixed asset management, cost of capital, and short-term and long-term financing by means of debt and equity capital.

One of the following:

4.5 Quarter Units

This course is the introduction to contemporary marketing theory and practice in both the local and global marketplace. Basic concepts of marketing are examined with an emphasis on marketing positioning, segmentation and targeting as well as product development and distribution.

4.5 Quarter Units

Prerequisite: ECO 203 and ECO 204

A study of the accelerating internationalization of all business, this course introduces upper-division undergraduate students to all facets of international business within three broad subject areas: (1) the economic framework of international business, (2) the operating frameworks of multinational corporations, and (3) a framework for global strategic management. It uses case studies to illustrate concepts and methods.

4.5 Quarter Units

Prerequisite: MNS 205 and MTH 210

An introduction to the fundamentals of business analytics. Focuses on the management science approach for problem solving, the application of linear programming, the use of decision analysis techniques, as well as project management tools. It is practical and students gain advanced skills in Excel. This course is a prerequisite for MGT 451.

*Recommended for students considering the CPA or CMA designation

Accounting Requirements

13 Course

4.5 Quarter Units

Prerequisite: ACC 201

Often referred to as “Intermediate Accounting,” ACC 410A, B and C cover a substantial portion of the U.S. accounting standards known as GAAP (generally accepted accounting principles). In particular, ACC 410A entails a more in-depth and detailed study of the principal financial statements, accounting concepts, revenue and expense recognition, and accounting for cash, receivables, and inventories.

4.5 Quarter Units

Prerequisite: ACC 410A

Often referred to as “Intermediate Accounting,” (See ACC 410A for a series description.) ACC 410B covers accounting for plant, property and equipment, intangible assets, leases, current and long-term liabilities, and stockholders’ equity and retained earnings.

4.5 Quarter Units

Prerequisite: ACC 410B

Often referred to as “Intermediate Accounting,” (See ACC 410A for a series description.) ACC 410C covers earnings per share, investments, deferred income taxes, pensions, accounting changes and errors, preparation of the statement of cash flows, and full disclosures with emphasis on segment and interim reporting.

4.5 Quarter Units

Prerequisite: ACC 410C

An examination of advanced concepts of accounting for business combinations, with emphasis on the consolidation of parent/subsidiary balance sheet and income statement reporting. It also covers accounting for the formation, operation, and liquidation of partnerships, as well as special reporting requirements for multinational entities.

4.5 Quarter Units

Prerequisite: ACC 201

An introduction to the theory and practice of federal income taxation of individuals, including income, deductions, exemptions, credits, capital gains, depreciation, and deferred compensation plans. As a course requirement, students prepare Form 1040 income tax returns.

4.5 Quarter Units

Prerequisite: ACC 432A; ACC 431

An introduction to the theory and practice of federal income taxation of partnerships, subchapter S, and subchapter C corporations. Students learn the use of tax research publications.

4.5 Quarter Units

Prerequisite: ACC 202

This course covers managerial accounting topics for decision-making including relevant costs, balanced scorecard, value added and non-value added costs, allocations of indirect costs using direct, step, and reciprocal methods, allocating joint cost, main and by-product costing, determination of Economic Order Quantity (EOQ), accounting for spoilage, transfer pricing, performance measurement, and capital budgeting techniques.

4.5 Quarter Units

Prerequisite: ACC 201

A study of the specialized accounting principles applicable to state and local governments and other non-profit organizations, with an emphasis on fund accounting principles used in the recording of assets, liabilities, equity, revenues and expenditures. Also covers the analysis and interpretation of financial statements of such governmental and nonprofit entities.

4.5 Quarter Units

Prerequisite: ACC 201

Emphasis on the design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems.

4.5 Quarter Units

Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.

4.5 Quarter Units

Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided to one or more ERP systems.

4.5 Quarter Units

Describes an assessment process that explores the purpose a behavior serves for a person, how to conduct a functional analA study of financial statement audits in accordance with auditing standards promulgated by authoritative bodies. Topics include planning of the audit engagement, auditor’s responsibility for fraud, review of internal controls, gathering substantive evidence using analytical procedures and test of account balances for the revenues, acquisition and expenditures, and inventory processes.ysis of problem behavior, interpret functional assessment data, and the role in treating and preventing problem behaviors.

4.5 Quarter Units

Prerequisite: ACC 435A

A continuation of ACC 435A, this course focuses on sampling plan and techniques, gathering substantive evidence for cash and investment cycle, long-term debts and owners’ equity, and contingent liabilities. It also covers audit work papers, audit opinions, attestation services, compilation and reviews, and auditor’s legal liability associated with an audit engagement.

Career Outlook

The Bachelor of Science Degree in Accounting will prepare you for careers such as:

  • Top Jobs in this field
  • Median Salary (USA)
  • JOB Openings (USA)
  • Accountants and Auditors
  • $79,932 avg. salary (USA)
  • 157,789 job openings (past yr.) past year
Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.
Median Salary:
$79,932 annual +66% above US average
Job Openings:
157,789 past year
Salary Range:
  • Low
    $48,534
  • Medium
    $79,932
  • High
    $148,433

Most desired skills

  1. Accounting
  2. Auditing
  3. Financial Statements
  4. Finance
  5. Generally Accepted Accounting Principles
  6. General Ledger
  7. Accounts Payable

Top companies hiring for this role

  • Unclassified
  • Intuit
  • Forvis
  • Elevance Health
  • Cherry Bekaert
  • Alter Domus
  • JCPenney
  • Budget Analysts
  • $84,947 avg. salary (USA)
  • 4,350 job openings (past yr.) past year
Examine budget estimates for completeness, accuracy, and conformance with procedures and regulations. Analyze budgeting and accounting reports.
Median Salary:
$84,947 annual +76% above US average
Job Openings:
4,350 past year
Salary Range:
  • Low
    $56,763
  • Medium
    $84,947
  • High
    $131,643

Most desired skills

  1. Budget Analysis
  2. Accounting
  3. Finance
  4. Financial Management
  5. Financial Statements
  6. Financial Analysis
  7. Auditing

Top companies hiring for this role

  • Unclassified
  • United States Department of Defense
  • United States Department of the Treasury
  • United States Department of Veterans Affairs
  • United States Department of Justice
  • City of New York
  • State of Washington
  • Credit Analysts
  • $79,414 avg. salary (USA)
  • 6,327 job openings (past yr.) past year
Analyze credit data and financial statements of individuals or firms to determine the degree of risk involved in extending credit or lending money. Prepare reports with credit information for use in decisionmaking.
Median Salary:
$79,414 annual +65% above US average
Job Openings:
6,327 past year
Salary Range:
  • Low
    $50,066
  • Medium
    $79,414
  • High
    $164,757

Most desired skills

  1. Finance
  2. Accounting
  3. Loans
  4. Underwriting
  5. Financial Statements
  6. Financial Analysis
  7. Credit Analysis

Top companies hiring for this role

  • Rent-A-Center
  • Unclassified
  • US Bank
  • Farmers Home Furniture
  • TD Bank
  • Uline
  • Valor Merchant Services
  • Financial Risk Specialists
  • $106,054 avg. salary (USA)
  • 5,412 job openings (past yr.) past year
Analyze and measure exposure to credit and market risk threatening the assets, earning capacity, or economic state of an organization. May make recommendations to limit risk.
Median Salary:
$106,054 annual +120% above US average
Job Openings:
5,412 past year
Salary Range:
  • Low
    $60,646
  • Medium
    $106,054
  • High
    $187,689

Most desired skills

  1. Risk Management
  2. Risk Analysis
  3. Auditing
  4. Finance
  5. Project Management
  6. Financial Services
  7. Data Analysis

Top companies hiring for this role

  • Unclassified
  • Citigroup
  • JPMorgan Chase
  • Deloitte
  • PricewaterhouseCoopers
  • Wells Fargo
  • Capital One
  • Financial Examiners
  • $84,302 avg. salary (USA)
  • 7,087 job openings (past yr.) past year
Enforce or ensure compliance with laws and regulations governing financial and securities institutions and financial and real estate transactions. May examine, verify, or authenticate records.
Median Salary:
$84,302 annual +75% above US average
Job Openings:
7,087 past year
Salary Range:
  • Low
    $49,712
  • Medium
    $84,302
  • High
    $165,672

Most desired skills

  1. Anti Money Laundering
  2. Bank Secrecy Act
  3. Auditing
  4. Accounting
  5. Office Of Foreign Assets Controls
  6. Finance
  7. Due Diligence

Top companies hiring for this role

  • Quest Diagnostics
  • Unclassified
  • United States Department of the Treasury
  • Federal Reserve Bank
  • Encompass Health
  • United States Government
  • T-Mobile US
  • Tax Examiners, Tax Collectors, and Revenue Agents
  • $58,531 avg. salary (USA)
  • 4,789 job openings (past yr.) past year
Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.
Median Salary:
$58,531 annual +21% above US average
Job Openings:
4,789 past year
Salary Range:
  • Low
    $37,690
  • Medium
    $58,531
  • High
    $107,661

Most desired skills

  1. Accounting
  2. Auditing
  3. Finance
  4. Tax Returns
  5. Tax Laws
  6. Income Tax
  7. Tax Compliance

Top companies hiring for this role

  • United States Department of the Treasury
  • Unclassified
  • Lumen Technologies
  • Ernst & Young
  • State of Vermont
  • RSM
  • Apple
  • Tax Preparers
  • $49,737 avg. salary (USA)
  • 15,134 job openings (past yr.) past year
Prepare tax returns for individuals or small businesses.
Median Salary:
$49,737 annual +3% above US average
Job Openings:
15,134 past year
Salary Range:
  • Low
    $25,208
  • Medium
    $49,737
  • High
    $138,529

Most desired skills

  1. Tax Returns
  2. Accounting
  3. Tax Preparation
  4. Tax Laws
  5. Finance
  6. Preparer Tax Identification Number
  7. Auditing

Top companies hiring for this role

  • Jackson Hewitt
  • Intuit
  • H&R Block
  • Unclassified
  • PricewaterhouseCoopers
  • Forvis
  • Baker Tilly

Program Learning Outcomes

As a graduate of National University’s bachelor’s degree in accounting, you’ll have earned the career-focused knowledge and skills to:

  • Utilize current technologies for presenting and analyzing accounting information
  • Demonstrate mastery of a common body of accounting knowledge
  • Develop ethical sensitivity to accounting scenarios
  • Employ effective communication of accounting information
  • Demonstrate awareness of International Financial Reporting Standards
  • Research issues to support critical assessment of accounting information
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Admissions

Transfer Students Welcome

More about transferring to NU.

Enrolling in a university is a big decision. That’s why our dedicated admissions team is here to guide you through the admissions process and help you find the right program for you and your career goals.

To that end, we’ve simplified and streamlined our application process, so you can get enrolled in your program right away. Because we accept and review applications year round, you can begin class as soon as next month, depending on your program and location of choice.

Learn more about undergraduate, graduate, military, and international student admissions, plus admissions information for transfer students. You can also learn more about our tuition rates and financial aid opportunities.

To speak with our admissions team, call (855) 355-6288 or request information and an advisor will contact you shortly. If you’re ready to apply, simply start your application today.

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Scholarships and Financial Aid

National University is dedicated to making higher education affordable, as well as accessible. Through NU scholarship offerings, eligible students are able to reduce the financial burden of college, start classes sooner, and finish their programs faster while focusing on achieving their goals.

Accreditations

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The Western Association of Schools and Colleges (WASC) accredits public and private schools, colleges, and universities in the U.S.

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Why National University?

We’re proud to be a Veteran-founded, San Diego-based nonprofit. Since 1971, our mission has been to provide accessible, achievable higher education to adult learners.

Today, we educate students from across the U.S. and around the globe, with over 240,000 alumni worldwide.

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“Balance life and business – may seem difficult but it’s not impossible. Stick with it and great things will follow.”

Cecilia M.,

Class of 2011

What makes a degree
with National University unique?

Free Tutoring Sessions

Access personalized tutoring sessions at no cost — empowering your learning.

Online

Flexibility meets quality education with our online learning option.

24/7 Support

Get assistance anytime, anywhere with our round-the-clock support services.

Military Friendly

Committed to serving those who serve — diverse resources and support for veterans and family. Military and Veteran Admissions.

Mentoring Network

Individual student and alumni career guidance, professional development opportunities, and customized career support.

Transfer Students Welcome

NU makes it easy to get your degree, even if you started it with another university. Learn more about transferring to NU.

Accelerate Your Career With NU

At National University, you’re part of a family. As a student, you’ll have the support of staff, faculty members, students, and alumni who will be there with you every step of the way, cheering you on as you pursue your goals.

Our network of 240,000 alumni is a large global community that provides our graduates with the professional connections to get a leg up in your new career.

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FAQs

A Bachelor’s degree in accounting is typically called a Bachelor of Science (BS) in Accounting. However, some universities may offer a Bachelor of Business Administration (BBA) or a Bachelor of Arts (BA) in Accounting.

The best degree for accounting depends on your career goals and aspirations. A Bachelor’s degree in accounting, whether it’s a BS, BA, or BBA, is typically the minimum requirement for entry-level accounting jobs. If you’re interested in advancing your career in accounting, you may want to consider pursuing a Master’s degree in accounting or a related field.

Like any degree program, a BS in accounting can be challenging, but it’s certainly doable with hard work and dedication. Some students may find certain accounting courses or concepts difficult, but there are resources available, such as tutoring and study groups, to help you succeed. Ultimately, success in an accounting degree program depends on your willingness to put in the time and effort to learn the material.

NU’s online accounting degree will prepare you to seek a wide range of careers in fields such as public and corporate accounting, internal auditing, and accounting in not-for-profit organizations. Accountants are also needed at state and local government agencies, including the Internal Revenue Service, Defense Contract Audit Agency, FBI, and others. According to Emsi Labor Analyst data*, job postings for positions in accounting exhibit a higher-than-average posting intensity. This indicates a strong market for:

  • Accountants
  • Financial Analysts
  • Staff Accountants
  • Controllers
  • Accounting Managers

Regarding potential employers, you can expect an ongoing need for accountants at banks, tax preparation firms, and retailers, with significant demand at business consulting firms, finance organizations, insurance companies, and manufacturers, all of whom need accounting professionals with skills in:

  • Financial Analysis
  • Accounts Payable
  • Accounts Receivable
  • Strategic Planning
  • Excel spreadsheets

Click here to learn more about career opportunities in accounting.

*SOURCE: Emsi Labor Analyst- Report. Emsi research company homepage at https://www.economicmodeling.com/company/ (Report viewed: April 6, 2022. DISCLAIMER: The data provided is for Informational purposes only. Emsi data and analysis utilizes government sources to provide insights on industries, demographics, employers, in-demand skills, and more to align academic programs with labor market opportunities. Cited projections may not reflect local or short-term economic or job conditions and do not guarantee actual job growth. Current and prospective students should use this data with other available economic data to inform their educational decisions.

According to the Bureau of Labor Statistics, the median annual wage for accountants and auditors was $73,560 in May 2020. Salaries can vary by industry as follows:

  • Finance and insurance: $78,600
  • Management of companies and enterprises: $76,230
  • Accounting, tax preparation, bookkeeping, and payroll services: $73,180
  • Government: $72,260

While job seekers can enter the accounting profession with only a small number of accounting courses, accounting careers with higher levels of responsibility and pay tend to go to professionals with certain specializations. Each accounting specialization serves different purposes and has its own certification exams and licensing requirements. Three common accounting specializations are CPA, CMA, and CIA. NU’s online Bachelor of Science in Accounting is structured to prepare you to sit for the CPA exam.A certified public accountant (CPA) provides assurances to external parties about a company’s financial information and health. Often employed by a public accounting firm, a CPA examines a company’s financial statements and attests to their integrity. CPAs also prepare and file taxes for companies and individuals. Many CPAs hold high-level positions within corporations and government organizations.

Click here to learn more about specializations in accounting.

All coursework in National University’s BS in Accounting can be taken online. Most online courses offer one or two live voice/visual evening sessions per week, in which instructors orally explain important concepts, visually illustrate problem-solving techniques, and respond to student questions. These sessions are recorded so that students who are unable to attend at the scheduled time can play back the video recording at a convenient time.

Program Disclosure

Successful completion and attainment of National University degrees do not lead to automatic or immediate licensure, employment, or certification in any state/country. The University cannot guarantee that any professional organization or business will accept a graduate’s application to sit for any certification, licensure, or related exam for the purpose of professional certification.

Program availability varies by state. Many disciplines, professions, and jobs require disclosure of an individual’s criminal history, and a variety of states require background checks to apply to, or be eligible for, certain certificates, registrations, and licenses. Existence of a criminal history may also subject an individual to denial of an initial application for a certificate, registration, or license and/or result in the revocation or suspension of an existing certificate, registration, or license. Requirements can vary by state, occupation, and/or licensing authority.

NU graduates will be subject to additional requirements on a program, certification/licensure, employment, and state-by-state basis that can include one or more of the following items: internships, practicum experience, additional coursework, exams, tests, drug testing, earning an additional degree, and/or other training/education requirements.

All prospective students are advised to review employment, certification, and/or licensure requirements in their state, and to contact the certification/licensing body of the state and/or country where they intend to obtain certification/licensure to verify that these courses/programs qualify in that state/country, prior to enrolling. Prospective students are also advised to regularly review the state’s/country’s policies and procedures relating to certification/licensure, as those policies are subject to change.

National University degrees do not guarantee employment or salary of any kind. Prospective students are strongly encouraged to review desired job positions to review degrees, education, and/or training required to apply for desired positions. Prospective students should monitor these positions as requirements, salary, and other relevant factors can change over time.

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