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Accounting

Franklin University Accounting bachelor's degree banner, with link to program video.
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Subsequent Degree: B.S.

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

Prerequisite Competencies

  • COMP 108 - INTRODUCTION TO DATABASES (1)

    COMP 108

    INTRODUCTION TO DATABASES

    Course Description

    This course focuses on using databases to solve business applications.
  • ECON 220 - INTRO/MACROECONOMICS (4)

    ECON 220

    INTRO/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.
  • 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.

Business Core (28 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.
  • BSAD 220 - BUSINESS LAW (4)

    BSAD 220

    BUSINESS LAW

    Course Description

    A study of the everyday legal problems encountered in business with emphasis on the areas of legal procedure, contracts, agency, employment law, business organizations and torts, with cases relating to these and other areas.
  • ECON 210 - INTRO/MICROECONOMICS (4)

    ECON 210

    INTRO/MICROECONOMICS

    Course Description

    An introduction to economic theory involving the examination of how decision making by firms and individuals is shaped by economic forces. Emphasis is placed on demand, supply, market equilibrium analysis, and basic market structure models. The invisible hand as the driving force for economic decisions as well as market externalities are discussed. The class concentrates on providing a balanced approach to studying economic agents' behavior and the global implications and outcomes.
  • FINA 301 - PRINCIPLES OF FINANCE (4)

    FINA 301

    PRINCIPLES OF FINANCE

    Course Description

    This course is designed to survey the field of finance and provide the foundation for more advanced finance coursework. Topics include sources of business and financial information, financial statement analysis, the time value of money, the nature and measurement of risk, financial institutions, investments and corporate finance.
  • MGMT 312 - PRINCIPLES OF MANAGEMENT (4)

    MGMT 312

    PRINCIPLES OF MANAGEMENT

    Course Description

    This course explores the basic concepts and processes of management. Students will explore the functional roles and processes of planning, leading, organizing, and controlling comprising the manager role. Students develop skills related to the manager function and required in today's competitive environment.
  • MKTG 300 - MARKETING (4)

    MKTG 300

    MARKETING

    Course Description

    A general course in marketing theory and methods. Among topics discussed are the importance of marketing, the interrelationship of the different phases of marketing, the differences between the marketing of goods and services, wholesaling, retailing, pricing strategies, analysis of markets, and distribution.

Major Area (32 hours)

  • ACCT 310 - INTERMED ACCT I (4)

    ACCT 310

    INTERMED ACCT 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 - INTERMED ACCT II (4)

    ACCT 320

    INTERMED ACCT 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 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 390 - FED INCOME TAX I (4)

    ACCT 390

    FED 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.
  • ACCT 420 - FED INCOME TAX II (4)

    ACCT 420

    FED 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.
  • ACCT 495 - ACCOUNTING RESEARCH & ANALYSIS (4)

    ACCT 495

    ACCOUNTING RESEARCH & ANALYSIS

    Course Description

    This course is designed to build upon previous research assignments in all upper level accounting courses and provide a capstone experience for accounting majors by challenging them to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements or tax authorities, and then provide a thorough analysis for determination of an appropriate conclusion for the decision-making process. Communication of such research and analysis will require students to prepare organized/structured written papers utilizing appropriate APA format and then present such findings to various audiences. Areas of research will include but will not be limited to SFACs, FASs, SASs, the Internal Revenue Code, and Treasury regulations.

Major Electives (4 hours)

Select 4 hours from:

  • 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 342 - INTERVIEWING TECHNIQUES FOR FRAUD INVESTIGATIONS (4)

    ACCT 342

    INTERVIEWING TECHNIQUES FOR FRAUD INVESTIGATIONS

    Course Description

    This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest. These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the findings from investigative interviews.
  • ACCT 343 - LEGAL ELEMENTS OF FRAUD (4)

    ACCT 343

    LEGAL ELEMENTS OF FRAUD

    Course Description

    This course explores the legal issues associated with occupational fraud investigations with a primary emphasis on the proper preparation of a fraud report. Related topics addressed include analyzing relevant criminal and civil laws, the rights of the parties involved in an investigation, rules of evidence, and expert witnessing.
  • ACCT 344 - CORP GOVRNANCE/INTRNAL CNTRL ASSESSMENT (4)

    ACCT 344

    CORP GOVRNANCE/INTRNAL CNTRL ASSESSMENT

    Course Description

    This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations? (COSO) internal control framework, the Sarbanes-Oxley Act of 2002, Statement on Auditing Standards (SAS) No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB). However, the primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program.
  • 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 401 - ACTNG ETHCS/PRFSNL RESPONSIBILITIES (4)

    ACCT 401

    ACTNG ETHCS/PRFSNL RESPONSIBILITIES

    Course Description

    This course explores ethics and professional responsibility in the accounting profession. Students will discuss the evolutionary role of ethics as it pertains to the accounting profession. The course will also have students investigate and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The course will also provide an introduction to professional responsibilities required of those in the CPA profession as prescribed by the state boards of accountancy.
  • ACCT 410 - ACCT INTERNSHIP (1 - 9)

    ACCT 410

    ACCT INTERNSHIP

    Course Description

    This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.
  • ACCT 480 - ST: ACCOUNTING (1 - 4)

    ACCT 480

    ST: ACCOUNTING

    Course Description

    A variable content classroom course in Accounting in which students pursue topics or subjects of current interest that are not part of the regular curriculum. A specific course description will be published online in the Course Schedule for the trimester the course is offered.
  • ACCT 499 - INDPNDENT ST-ACCT (1 - 4)

    ACCT 499

    INDPNDENT ST-ACCT

    Course Description

    Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis. (See the "Independent Studies" section of the Academic Bulletin for more details.)
  • FINA 403 - ADVANCED FINANCIAL MANAGEMENT (4)

    FINA 403

    ADVANCED FINANCIAL MANAGEMENT

    Course Description

    An introduction to advanced concepts and methods of financial management. Topics include risk and return, asset evaluation, capital budgeting, capital structure, business financial planning and working capital management.
  • FPLN 430 - INCOME TAX PLANNING (4)

    FPLN 430

    INCOME TAX PLANNING

    Course Description

    An introduction to federal income taxation and the role of the tax code in financial planning for individuals, businesses, and business owners. Topics include the tax environment, fundamentals of income tax planning, the measurement of taxable income, the taxation of business income, individual income taxation, and the tax compliance process.
  • MIS 478 - QUANTITATIVE METHODS & ANALYSIS (4)

    MIS 478

    QUANTITATIVE METHODS & ANALYSIS

    Course Description

    This course addresses the importance of applying quantitative methods and analysis to the solution of business problems using structured problem solving and specialized data analysis software tools. Focus will be on solutions to problems of inefficiency, poor productivity and risky situations within the management of business and technical processes, projects and operations. Some of the methodologies covered are linear programming, PERT-CPM analysis, time series and decision tree analysis, forecasting, regression analysis and data mining. Key success factors in the course will be for the student to build on statistical techniques and spreadsheet tools covered in prerequisite courses.

Additional Requirements

Each candidate for a subsequent degree must successfully complete in residence at Franklin University a minimum of 30 credit hours of 200 level courses or above, of which a minimum of 16 credit hours must be in major area courses at the 300 or 400 level. If the student is a previous Franklin bachelor of science degree graduate, the 30 credits must be earned after the first Franklin B.S. degree was awarded. If the required courses for a subsequent degree total less than 30 credit hours, the student may take Free Elective courses to achieve residency. 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 also must meet the University algebra competency requirement

A minimum GPA of 2.25 is required in the major area, and each major area course must be completed with a grade of “C” or better to count toward degree requirements.

Please see the Academic Bulletin for the complete list of degree and residency requirements.

View Academic Bulletin

Additional Curriculum

Bachelor of Science

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

Associate of Science

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Begin building your educational foundation with a curriculum that has a broad base in general education while touching upon a specific area of study.

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