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Accounting Bachelor’s Degree Program

Online Accounting Degrees - Earn Your Accounting Degree Online
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Accounting - Associate of Science Degree

64 Semester Hours

Fundamental General Education Core (24 hours)

English Composition

Choose a minimum of 3 semester hours from:

  • WRIT 120 - COLLEGE WRITING (4)

    WRIT 120

    COLLEGE WRITING

    Course Description

    In this course, students acquire the writing competence necessary for conducting and presenting research. A variety of assignments, beginning with personal reflections, build upon one another, as students develop ideas that respond to, critique, and synthesize the positions of others. Students systematize and organize knowledge in ways that will help them in all of their courses. The course also emphasizes the elements of good writing style, appropriate grammar and mechanics, clarity of language, and logical and cohesive development. It culminates in submission of a documented research paper.
Mathematics

Choose a minimum of three semester hours from:

  • MATH 215 - STATISTICAL CONCEPTS (4)

    MATH 215

    STATISTICAL CONCEPTS

    Course Description

    This course introduces the student to statistics with business applications. The course covers both descriptive and inferential statistics. Topics included are: measures of central tendency; measures of dispersion; graphical displays of data; linear regression; basic probability concepts; binomial and normal probability distributions; confidence intervals; and hypothesis testing. These topics will be covered using a basic knowledge of algebra and Microsoft Excel.
    1
1 Choose either MATH 115 Introduction to Quantitative Reasoning or MATH 150 Fundamental Algebra as the prerequisite. Both can count as a general education or University elective.
Sciences

Choose a minimum of 6 semester hours from:

  • SCIE 210 - UNDERSTANDING SCIENCE: PRINCIPLES, PRACTICE, & THEORY (2)

    SCIE 210

    UNDERSTANDING SCIENCE: PRINCIPLES, PRACTICE, & THEORY

    Course Description

    Understanding Science: Principles, Practice & Theory is a two credit hour course that introduces students to the major themes, processes, and methods common to all scientific disciplines. Students will develop critical thinking skills necessary to analyze and evaluate all kinds of phenomena, scientific, pseudoscientific, and other. The focus is on the nature of science so students will develop an understanding of how science works and develop an appreciation for the process by which we gain scientific knowledge.
  • SCIE 211 - INTRODUCTION TO SCIENTIFIC ANALYSIS & REASONING (4)

    SCIE 211

    INTRODUCTION TO SCIENTIFIC ANALYSIS & REASONING

    Course Description

    Introduction to Scientific Analysis and Reasoning is a four credit hour course consisting of three credit hours of lecture and one credit hour of laboratory. This course is an introduction to critical thinking on statistical and scientific claims. The student will develop the critical thinking skills necessary to analyze and evaluate popular sources of (mis)information and to better understand and evaluate all sorts of scientific claims and arguments. The focus of the course is on students developing thoughtful and critical use of scientific information and research to be able to separate truth from deception and make decisions that affect their personal lives and roles as informed and engaged citizens.
Social and Behavioral Sciences

Choose a minimum of 6 semester hours from:

  • ECON 220 - INTRODUCTION TO MACROECONOMICS (4)

    ECON 220

    INTRODUCTION TO MACROECONOMICS

    Course Description

    An introduction to economic theory involving the basic underlying causes and principles of the operation of an economic system. Emphasis is placed on studying the economy as a whole. Issues of inflation, unemployment, taxation, business cycles and growth are discussed in the context of the global economic system.
  • Choose an additional course from the Anthropology, Psychology, or Sociology discipline, or PUAD 295 American Government in Action.
Arts and Humanities

Choose a minimum of 6 semester hours from:

  • HUMN 210 - INTRODUCTION TO LOGIC & CRITICAL THINKING SKILLS (2)

    HUMN 210

    INTRODUCTION TO LOGIC & CRITICAL THINKING SKILLS

    Course Description

    The goal of this course is to help you improve as a critical, logical thinker. You will be introduced to the art of formulating and assessing arguments according to the standards of logical thinking and critical analysis. You will discover how to apply these valuable skills to your studies and everyday life, learning how to overcome obstacles to critical thinking, and how to avoid being deceived by means of misleading reasoning.
  • Choose additional coursework from the Humanities discipline.
Learn More About General Education

Additional General Education Requirements (12 hours)

  • COMP 106 - INTRODUCTION TO SPREADSHEETS (1)

    COMP 106

    INTRODUCTION TO SPREADSHEETS

    Course Description

    This course focuses on using spreadsheets to solve business applications.
  • COMP 108 - INTRODUCTION TO DATABASES (1)

    COMP 108

    INTRODUCTION TO DATABASES

    Course Description

    This course focuses on using databases to solve business applications.
  • PF 321 - LEARNING STRATEGIES (2)

    PF 321

    LEARNING STRATEGIES

    Course Description

    This course prepares students to be successful lifelong learners both academically and in their chosen careers. Franklin courses require a high level of self-directed learning and focus on skills required in the workplace and the classroom that are easily transferable between the two environments. The course includes strategies for advancing communication skills, including the use of electronic tools to participate in virtual environments. The assignments and activities in the course are created to closely simulate teamwork found in the workplace.
  • SPCH 100 - SPEECH COMMUNICATION (4)

    SPCH 100

    SPEECH COMMUNICATION

    Course Description

    A basic public speaking course intended to improve the student's ability to think critically and to communicate orally. Theory and practice are provided in various speaking situations. Each student is required to speak before an audience, but class work also involves reading, gathering and organizing information, writing and listening.

    OR COMM 150 - INTERPERSONAL COMMUNICATION (4)

    COMM 150

    INTERPERSONAL COMMUNICATION

    Course Description

    By using applied critical and creative thinking, students in this course will develop a set of communication skills that will enhance their personal and professional relationships and endeavors. This course will focus on skill development in key areas such as self, perception, listening, verbal messages, conversations, relationships, conflict management, persuasion, and public speaking.
  • General Education Elective (4)

Business Core (8 hours)

  • ACCT 215 - FINANCIAL ACCOUNTING (4)

    ACCT 215

    FINANCIAL ACCOUNTING

    Course Description

    An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation's performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long'lived assets, depreciation, payroll, bonds, and other liabilities and stocks. Concepts of this course are applied to Managerial Accounting (ACCT 225). Students are advised to avoid any time lapse between these courses.
  • ACCT 225 - MANAGERIAL ACCOUNTING (4)

    ACCT 225

    MANAGERIAL ACCOUNTING

    Course Description

    The study of management accounting for internal reporting and decision-making. The course introduces a business-management approach to the development and use of accounting information. Major topics include cost behavior, cost analysis, profit planning and control measures. Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered.

University Electives (4 hours)

Any undergraduate courses offered by the University except developmental education courses.

 

Major Area (12 hours)

  • ACCT 310 - INTERMEDIATE ACCOUNTING I (4)

    ACCT 310

    INTERMEDIATE ACCOUNTING I

    Course Description

    The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
  • ACCT 320 - INTERMEDIATE ACCOUNTING II (4)

    ACCT 320

    INTERMEDIATE ACCOUNTING II

    Course Description

    The second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders' equity, earning per share, accounting changes and errors, and statement of cash flows.
  • ACCT 390 - FEDERAL INCOME TAX I (4)

    ACCT 390

    FEDERAL INCOME TAX I

    Course Description

    An introduction to the federal income tax structure with emphasis on the individual taxpayer, including employee, sole proprietor and investor. This course also provides exposure to basic concepts that apply equally, or with slight modification, to taxpayers other than individuals. Major topics include filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.

Major Electives (4 hours)

Select 4 hours from:

  • ACCT 330 - COST MANAGEMENT (4)

    ACCT 330

    COST MANAGEMENT

    Course Description

    This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.
  • ACCT 341 - FRAUD EXAMINATION (4)

    ACCT 341

    FRAUD EXAMINATION

    Course Description

    This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies.
  • ACCT 360 - GOVERNMENT & NOT FOR PROFIT ACCOUNTING (4)

    ACCT 360

    GOVERNMENT & NOT FOR PROFIT ACCOUNTING

    Course Description

    This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities.
  • ACCT 420 - FEDERAL INCOME TAX II (4)

    ACCT 420

    FEDERAL INCOME TAX II

    Course Description

    Analysis of the income tax consequences of the formation, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also examined is the tax effect of property transfers by gift or death. Technical tax research and tax memo documentation also required.
  • ACCT 425 - ACCOUNTING INFORMATION SYSTEMS (4)

    ACCT 425

    ACCOUNTING INFORMATION SYSTEMS

    Course Description

    This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Students will examine the REA enterprise ontology as it relates to databases which can be used to store and retrieve information for decision-making within an organization. Students learn that in the competitive organizations of today, and tomorrow, accountants cannot simply prepare and report information; they must take a more active role in understanding and creating systems and processes that impact the organization's bottom line.
  • ACCT 470 - AUDITING (4)

    ACCT 470

    AUDITING

    Course Description

    A study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise. Includes an evaluation of the audit profession including professional standards, ethics and liability of CPAs. Also includes a student-prepared audit case for hands-on application of audit procedures. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be studied. In addition, an audit research paper is required.
  • ENTR 395 - FOUNDATIONS OF ENTREPRENEURSHIP (4)

    ENTR 395

    FOUNDATIONS OF ENTREPRENEURSHIP

    Course Description

    Foundations of Entrepreneurship is an introductory course that examines the theory, practice, and tools of entrepreneurship. Various entrepreneurship structures and how such structures result in different unique pathways to success are explored. Students will focus on the importance of developing an entrepreneurial mindset as they assess their individual values and determine their affinity for entrepreneurial thinking, while also reviewing the risks and rewards of entrepreneurial businesses in the context of their chosen entrepreneurial philosophy. Finally, students will identify and evaluate opportunities for new ventures, and consider a strategic approach for successful business plan development.

Additional Requirements

  • All students are required to pass College Writing (WRIT 120), either Basic Learning Strategies (PF 121) or Learning Strategies (PF 321) and either Speech Communication (SPCH 100) or Interpersonal Communication (COMM 150) prior to enrolling in any other course at the 200 level or above. Either PF 121 or PF 321 must be taken prior to the first BLF course, or it may be taken concurrently with the first 15-week BLF course. Students who enroll at Franklin with 30 or fewer hours of transfer credit are required to pass Basic Learning Strategies (PF 121) in place of Learning Strategies (PF 321). Students must also meet the University algebra competency requirement.

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Additional Curriculum

Accounting - Bachelor of Science Degree

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Build well-rounded skills and learn the industry specific knowledge you will need to be successful in your career.

Accounting - Subsequent Bachelor of Science Degree

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Looking to earn an additional bachelor’s degree? A subsequent degree is specifically designed for students who have already completed a bachelor's degree or higher.

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