Bachelor of Science
Accounting Degree
Unlock a world of opportunities by mastering the language of business with an Accounting degree.
Accounting Degree
Accounting, the backbone of business success
Gain invaluable skills in financial analysis, strategic planning, and business decision-making. Join a dynamic field, where your expertise will be essential in shaping the financial success of any organization.
Arm yourself with diverse skills as an accounting major.
The Accounting Degree is designed to give you the skills you’ll need for financial accounting, cost accounting, auditing, tax accounting and analysis. With expertise in these areas you can work in any accounting setting from finance to public service to marketing.
Tailor your accounting degree to your interests.
You can customize your accounting major by choosing an emphasis in business finance or a minor in tax accountancy. Take an optional accountancy internship to gain practical experience while you discover your particular interests within the field.
Courses
What You'll Learn
- Students will be able to make sound decisions based on their knowledge of core accounting concepts.
- Students will be able to analyze financial information using industry specific technology.
- Students will be able to communicate in a variety of professional and media contexts.
- Students will be able to apply ethical principles in a business environment.
- Students will be able to apply critical thinking skills to accounting and evaluation of organizational decisions.
- Students will be able to evaluate the impact of international business issues on accounting information.
Accounting Degree Courses
Current students please login to BRUIN and select “Academic Progress” for your curriculum requirements.
Requirements (72 Credit Hours)
In addition to the General Education Core Curriculum and the Kirkpatrick Signature Series, students must complete the Common Business Core and the Accounting Major Requirements (listed below).
A transfer student with an Associate’s degree in accounting or business, after transfer of courses, will normally be required to take a total of 51 to 60 credit hours (the total includes the residency requirement) at Bellevue University to complete the Bachelor in Accounting degree. The residency requirement is 21 hours of upper level accounting courses (online or in-class) taken with Bellevue University.
Bellevue University Undergraduate students are allowed to take up to 12 credits of specifically defined graduate-level accounting courses during their last year of undergraduate study (student with 90 credits or above). It is recommended that Bellevue University Undergraduate Accounting students apply for the Master of Science in Accounting at the end of their junior year.
Common Business Core (45 Credit Hours)
(Click a course name below to view course details)
This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint. Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered. Prerequisite: none
Managerial accounting is designed to introduce the fundamentals of managerial accounting to both accounting and non-accounting majors. It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. Prerequisite: AC 205
This course is designed for College of Business students who have basic file management and office software skills. Course projects are designed for business problem solving and include document management, using spreadsheets for information processing, design and management of personal databases for automated data management, presentation, and integrating business communications. Recommend prior computer knowledge. Prerequisite: Prerequisite: Recommend prior computer knowledge of Word, Excel and PowerPoint before taking BA 222, also MA 101 is a prerequisite.
This course examines the fundamental concepts, theories, principles, and techniques of management by integrating classical and modern perspectives with real-world experiences. Students are introduced to both traditional and contemporary views along the management functions of planning, organizing, leading, and controlling. Management domains such as business ethics, business law, international management, organizational behavior, human resource management, operation management, organizational development and change, entrepreneurship, management information systems, and strategic management are also introduced, and their implications on students’ careers as managers are explored.
This course provides a comprehensive introduction to the field of marketing. It covers the current marketing concepts and practical applications that will include the functions of product, price, place, promotion, and positioning. Additional emphasis will be given to multicultural and global marketing in the United States and internationally.
This course covers the basic principles, techniques, and institutional aspects of financial management in order to provide students applications of finance content similar to those encountered in a finance career. Topics include financial markets and environment, time value of money, bond and stock valuation, risk and return, financial statement ratio analysis, capital budgeting, financial planning and control, capital structure, dividend policy, and other fundamental finance issues. Prerequisites: AC 206, MA 215, and MA 102 or MA 120
Gain a strategic perspective on business operations and supply chain management in this comprehensive course. Rooted in a global framework, it covers foundational and cutting-edge concepts related to managing operations across a global supply chain, with applications relevant to all organizations, both service and manufacturing focused. Topics include operations strategy, quality management, demand forecasting, supply chain dynamics, logistics, project management, and more. Equip yourself with essential skills to lead in today's dynamic business environment, addressing both current challenges and future needs. Prerequisite: MA 215
The course emphasizes research and analysis of external and internal forces that impact the organization and strategic success as well as action-implementing tools that are used to integrate the organization’s scope, strategies, and policies. External factors include competitive analysis, customer trends, political, legal and technological factors. Internal factors include analysis and evaluation of current business strategies, organizational systems, resource deployment, and culture. The course culminates the undergraduate business program with the capstone project. Prerequisite: Senior standing (preferably, this course should be taken in the student's final semester) and BA 312.
This course provides students with the opportunity to learn about ethical decision making in business organizations. Students will examine moral values, ethical philosophies, organizational factors, and the role they play in the principles and practices of business. Students will explore the evolution of business ethics and social expectations of business in society, including from diverse global perspectives. Students will apply course concepts to real world situations to develop their understanding of business decision making as well as their own behavior when confronted with ethical dilemmas. Prerequisite: Senior standing
This course examines and explores laws relevant to business activity. Study will focus on areas of law developed specifically for business and business relationships. Topics include: the legal environment of business, contracts, debtor-creditor relationships, agency relationships, and property law. Prerequisite: Senior Standing
† Must be taken in-residence
Choose one of the following two options:
EN 321 takes a broad and inclusive approach to workforce communication, examining the best practices of business writing, oral and online presentations, and professional research. Prerequisites: EN 101 and EN 102, Junior or Senior standing
OR
Students will learn how to apply the foundational information learned in CA 105. This course provides theory and practice of written skills needed in business through models, concepts, and case studies relevant to the workplace, while addressing business ethics and diversity issues. Competencies in the areas of writing, organization of thought, creativity, and decision-making are addressed. Prerequisite: CA 105
AND
This course is a study of the behavior of the macroeconomy, including the causes and consequences of inflation, unemployment, and the business cycle. Monetary, fiscal, and “supply side” policies for dealing with macroeconomic problems are examined. Prerequisites: Basic college level ability in English, logic, and mathematics
This course provides an introduction to the area of Microeconomics. This introduction assists students in achieving a practical understanding and ability to apply economic concepts, theories, and practices relevant to the understanding of our economy. The course investigates the economic behavior of consumers, businesses and government. Emphasis is placed on price and output determination under various market structures and on the entrepreneurial competitive process. Prerequisites: Basic college level ability in English, logic, and mathematics
This course is a functional approach to Algebra that incorporates the use of appropriate technology. Emphasis will be placed on the study of functions and their graphs including linear, quadratic, piecewise, rational, exponential and logarithmic, systems of equations and inequalities and matrices. Real world applications of each will be emphasized. Prerequisite: MA 101 or placement via ALEKS Placement Exam
This course provides the theoretical basis and problem-solving experience needed to apply the techniques of descriptive and inferential statistics, to analyze quantitative data, and to improve decision making over a wide range of areas. Topics covered include descriptive statistics, linear regression, data gathering methodologies and probability, as well as confidence intervals and hypothesis testing for one and two samples. Use of technology in solving and interpreting statistical problems is emphasized. Prerequisite: MA 101 or placement via ALEKS Placement Assessment
Accounting Major Requirements (27 Credit Hours)
This course is designed for students pursuing accounting or business careers who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data. Topics of study include articulation of statements, time value of money, the conceptual framework of accounting, cash and receivables analysis, inventory measurement, long-term asset analysis (tangible operational assets), and intangible assets. Prerequisite: AC 205 and (BA 222 or CIS 101)
This course is a continuation of AC 311 and is designed for students interested in gaining a more thorough knowledge of financial accounting principles and procedures. Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, cash-flows (direct and indirect analysis), and segment reporting. Prerequisite: AC 311
This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes. Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Prerequisites: AC 206 and BA 222 or CIS 101
This course focuses on federal income tax provisions and procedures used to compute tax liability for individuals. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, tax credits, capital gains and losses, tax liability, and preparation of tax returns. Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. Prerequisite: AC 206
Accounting Information Systems (AIS) is an applied course focusing on processing data into information. Focus is placed on accounting cycles, source documents, cleaning data, emerging technology, data analysis, data visualization, and internal controls. Students will also become knowledgeable of information technology (IT) terminology, commonly used software applications, and computer-based control issues. Emphasis is placed on IT controls and security. Prerequisite: AC 206 and BA 222
This course covers advanced financial accounting topics relevant to professional exams as well as practice. Such topics include: Business combinations and consolidated financial reporting; foreign currency transactions; hedging and related derivatives; partnerships and LLCs; and SEC reporting. Authoritative accounting research is also incorporated. Prerequisite: AC 312
This course addresses auditing standards and techniques as prescribed by the PCAOB and ASB. Emphasis is placed on internal control, developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are professional standards, ethics, and legal liability; internal, operational, and compliance auditing; and other assurance services such as reviews, compilations, and agreed-upon procedures. Prerequisite: 12 credit hours of accounting including AC 312
Plus an additional 6 hours of upper-level accounting:
Only one upper level tax course can be used for an upper level elective. You can choose one from tax course electives, AC 433 or AC 434 or AC 435 or AC 439.
The course provides students with an opportunity to receive practical training in accounting. Prerequisites: (1.) Students must have junior or senior status. (2.) Students must complete 18 credit hours in residency in the College of Business. (3.) A minimum of 9 of the 18 hours must be in upper level (300-400) accounting courses. (4.) Students must have a minimum GPA of 3.0 in the College of Business. (5.) Faculty approval is required. (1 to 3 credit hours)
This course is designed for accounting students to gain the ability to assess system security using an investigative and data-driven approach. Security frameworks, investigation techniques, and data analytics will be used to identify and assess risk. Prerequisites: BA222 and AC312
This course is a continuation of cost accounting and is designed for those interested in gaining a more thorough knowledge of advanced managerial and cost accounting concepts and practices. Topics include current managerial and cost accounting issues such as the balanced scorecard, responsibility accounting, inventory and production management, strategic cost management, capital budgeting, and quality and performance measurement. Prerequisite: AC 321 Cost Accounting or MBA 641
This course covers advanced topics for the individual taxpayer including: Working under the tax code and related ethical frameworks; various deductions and losses; property transaction gains and losses; investor losses; depreciation, amortization, and depletion; the qualified business income (QBI) deduction; and accounting periods and methods. Tax research and planning are also incorporated. Prerequisite: AC 331
This course covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations. Also covered will be taxation across state lines, business tax credits, and international tax. Prerequisite: AC 331
This course will cover tax issues for flow-through entities such as Subchapter S corporations, partnerships, Limited Liability Companies, trusts and estates. Also addressed will be estate and gift taxes, tax planning issues, tax practice and ethics. Sources and applications of federal tax law are also covered. The course also emphasizes tax research processes including appropriate communication. Prerequisite: AC331
This course covers tax issues relating to investments, charitable giving, estate planning, business succession planning, ethics, and cross-border tax considerations. Sources and applications of federal tax law are also covered. The course emphasizes tax research processes including appropriate communication. Prerequisite: AC 331
Accounting for Governmental and Non-Profit Entities covers governmental accounting and the various funds associated with non-profit enterprises. This course is a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations. Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Prerequisite: AC 312
This course explore(s) a special topic(s) not treated or briefly treated in other accounting courses. This course can be used to add a career component for your major. Prerequisites: Permission from Accounting Director and a minimum of 12 hours in accounting (1 to 3 credit hrs)
Business Analytics Emphasis - BNL 9 credits
In addition to the requirements of the Accounting major, students who have elected the Business Analytics Emphasis will take the three courses below:
Students who want the Tableau Business and Data Analytics Certificate of Completion must also take MA 215, which is a required BSA course.
This course introduces an analytical toolset to address business problems. The course provides an overview of the key concepts, applications, processes and techniques relevant to data modeling for business intelligence. The course makes use of SAS Enterprise Miner to illustrate the use of business analytics methodologies to enhance decision-making.
Skills learned in this course include:
- Artificial Neural Networks
- Business Analytics
- Business Intelligence
- Critical Thinking
- Data Modeling
- Decision Tree Learning
- Predictive Modeling
- Problem Solving
- Regression Analysis
- SAS (Software)
This course is designed to introduce students to the fundamentals of using Tableau Desktop in the context of business and data analytics. Students will learn to demonstrate data visualization in the data analysis process to efficiently wrangle and analyze real-industry data. Exploration of data as it relates to business requirements and business processes will include determining data quality criteria and data modeling techniques through the use of dashboards to create business intelligence.
This course offers an in-depth exploration of topics in the field of data and information management from an applied perspective with an emphasis on data warehouses. The course is designed to provide not only a strong theoretical foundation, but also the technical skills required in analyzing, designing, implementing, managing, and utilizing information repositories. A variety of topics are covered that include relational database model, data modeling, and database design.
Business Finance Emphasis (10 Credit Hours)
In addition to the requirements of the Accounting major, students who have elected the Business Finance Emphasis must take all of the courses below (10 cr. hr.)
Students for whom English is not their first language or that have F1 Visa Status, STS 280 and 290 are required. All other students should talk to their student coach about an appropriate substitute.
This course explore(s) a special topic(s) not treated or briefly treated in other accounting courses. This course can be used to add a career component for your major. Prerequisites: Permission from Accounting Director and a minimum of 12 hours in accounting (1 to 3 credit hrs)
Designed for those for whom English is not their first language, this course orients students to U.S. business culture, professional etiquette within a business context, and using credible research as applied in a business setting. The course provides asynchronous opportunities for English-speaking practice. Prerequisites: EN 101 and EN 102, or equivalent.
Designed for those for whom English is not their first language, this course focuses on building vocabulary, speaking and listening comprehension, and increasing fluency. This is an immersive course in U.S. workplace practices and etiquette that is adaptable to the language acquisition needs of students regardless of level. Prerequisites: EN 101 and EN 102, or equivalent; STS 280 must be taken prior to or concurrent with STS 290.
This course builds upon the introductory finance course. It addresses advanced applications and analysis of financial theory and practice. Aspects of the following topics are addressed: financial environments, financial analysis, cash flow, incentive theory and practice, time value of money, security valuation, risk analysis, portfolio theory and practice, capital budgeting, capital structure, and contemporary financial issues. The course is designed to mimic experiences and applications found in certain finance careers. Prerequisites: BA 312
This course includes fundamental principles and practices of risk management and insurance with an applied focus on risk management processes as well as institutional and contractual details of the insurance industry. Topics include risk identification; risk characterization; pricing of risk reduction techniques; risk retention; regulatory, legal and tax implications; insurance; and other hedging strategies. Additionally, personal, business, and public policy perspectives concerning life, health, property, and liability risk management and insurance are addressed. Prerequisite: BA 312
* Course must be completed with a GPA of 2.5 or better
Kirkpatrick Signature Series Requirements (9 credit hours)
(In addition to the Major Requirements, all Bellevue University students must complete the Kirkpatrick Signature Series)
This course focuses on the political and philosophical traditions of the American republic, especially as embedded in the ideals, values, traditions, founding documents, and institutions of the United States , and considers how these traditions relate to individual citizenship and global society. Prerequisite: 60 Credit Hours
This course focuses on the creative tensions that exist between the forces of tradition and change as the country undergoes social, cultural, and political change. It considers the manner in which change can renew the vitality of a republic. Prerequisite: 60 Credit Hours
This course examines civic engagement in relation to individual freedoms and responsibilities. It fosters engaged citizens, empowered to effect positive change. Prerequisite: 60 Credit Hours
Certified Public Accountant Exam Pass Rates by Bellevue University graduates
| CPA Examination | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
|---|---|---|---|---|---|---|
| Overall Pass Rate | 27.1% | 52.2% | 49.2% | 48.3% | 28.6% | 38.6% |
| Advanced Pass Rate (graduate) | 34.8% | 40.0% | 21.1% | 46.0% | 45.5% | 41.2% |
| Bachelor's Pass Rate | 25.0% | 63.6% | 63.6% | 52.4% | 20.8% | 37.0% |
(Source: University Edition of The NASBA Report on the CPA Exam)
Certified Management Accountant (CMA) Pass Rate
IMA® (Institute of Management Accountants) is the worldwide association of accountants and financial professionals in business. The IMA CMA certification has been the global benchmark for management accountants and financial professionals for more than 40 years. The CMA exam consists of two parts covering 11 competencies.
| CMA Exam Pass Rates | 2015 | 2016 | 2017 | 2018 | 2019 |
|---|---|---|---|---|---|
| Pass Rate 1 | 75% | n/a | 50% | 33% | 67% |
| Pass Rate 2 | 75% | 25% | 67% | 0% | 100% |
| Total Pass Rate | 75% | 25% | 60% | 33% | 75% |
(Sources: Pass rates per IMA® (Institute of Management Accountants. IMA.)
Integrative General Education Credits
Major Requirements Credits
Elective Credits
= 127 Total Credits*
General Education Courses
Take general education courses that do more than fill a requirement. At Bellevue University, these courses build foundational skills that apply to any career—critical thinking, qualitative reasoning, and ethical leadership. And, you can take courses individually or in course clusters, which connect three courses around one theme, building skills as you go.
University Accreditation
Bellevue University is accredited by the Higher Learning Commission (hlcommission.org).
Whether a college, university, or program is accredited is important to students with financial aid, employers who provide tuition assistance, donors, and the federal government.
Academic Program Accreditation
Bellevue University has received specialized accreditation for its Bachelor of Science in Accounting through the International Accreditation Council for Business Education (IACBE). Accreditation means that the academic business unit's programs are sufficiently strong to be considered as high-quality programs, and that the academic business unit is functioning effectively (e.g., is producing excellent student learning outcomes).
This program is considered a non-licensure degree/certificate program and is not intended for those seeking licensure or the practice of licensed profession. This program may be relevant to multiple occupations that do not require licensure and was not designed to meet educational requirements for any specific professional license or certification.
*Consult with an admissions counselor to determine your eligible credits, as well as to verify minimum graduation requirements for this degree. Transfer credits must be from a regionally accredited college or university. Bellevue University makes no promises to prospective students regarding the acceptance of credit awarded by examination, credit for prior learning, or credit for transfer until an evaluation has been conducted.
Get credit for what you’ve earned.
Accelerate your path to earning a degree.
Thanks to our generous credit transfer policy, you can avoid retaking the classes you’ve already completed, and chip away at the credit requirements you need to complete your degree.
- Already have an associate degree? You could accelerate your bachelor's degree completion. Transfer your full associate degree or even your A.A.S.*
- You may be able to get credit for your military experience and training.
Finish Faster
*Acceptance of transfer credits is always subject to official transfer credit evaluation by Bellevue University.
Format
100% Online learning that works for your life and your goals.
Our flexible online courses are designed to bring quality learning into a format that fits your schedule, without sacrificing meaningful faculty feedback and collaboration with peers across the country. Stay on track with the help of your Student Coach — with you from day one to graduation.
On-campus classes offered on a convenient schedule.
If you prefer an in-person learning experience, our Omaha-area campus offers classes that accommodate the working professional’s schedule.
Tuition & Financial Aid
It’s more affordable than you think.
Earning a degree is an investment in yourself, and we want to help you make sure it’s a wise one with a generous credit transfer policy and competitive tuition rates.
2024 / 2025 Academic Year
$449 Online Cost Per Credit $339 In-Class Cost Per Credit (Daytime Residential Only) $250 Military Preferred Cost Per Credit
(Additional fees may apply to individual courses within your major requirements)
Only pay for the credits you need.
Talk to us about our generous credit transfer policy so you can make more of the credits you’ve already earned count toward your degree.
Get help with financial aid.
Our counselors will guide you to find a financial aid plan that works for you. Explore all the ways to help pay for your degree.
Military Preferred (Active Duty and Spouses Only)
Degree-seeking active-duty members of the U.S. Military, National Guard, Reserve, and Coast Guard, and their spouses, with proof of status, are eligible for a special tuition rate of $250 per credit hour for all undergraduate, certificate, and certificate of completion programs as they work towards their degree. Not able to be combined with other special rates, Guild or Campus@Work funding.
Admissions
Removing barriers to the education you deserve.
College is challenging, but getting in shouldn’t be. We have simplified our requirements for admission and we do not require entrance exam scores like the ACT or SAT—so you can get on track to achieving your goals. Here’s how it will go:
To be admitted to Bellevue University, provide proof of high school completion. We accept the following forms of documentation:
- Official high school transcript
- GED certificate
- Homeschool letter of completion
- Certificate demonstrating that the student has passed a state authorized examination recognized by the state in which it is awarded — equivalent to a high school diploma.
- Self-certification on application.
You’ll just need to complete the application and submit the following:
- Official high school transcripts or proof of high school completion
- If applicable, official transcripts from any college or university you previously attended
- A one-time $50 application fee
- Note:
- International students must provide a few extra documents. See international student bachelor admissions details.
- Students applying for a cohort-based major must possess an associate degree or 60 semester hours completed with a grade of "C-" or higher from an accredited institution of higher learning. If you do not meet this requirement, you can build your credits directly with Bellevue University.
Short on time? You can start the application and save your progress as you go. Start your application >
You'll just need to create an account and complete a pre-application to Bellevue University through Guild. Once you receive confirmation that your pre-application to Bellevue University has been approved, you'll need to complete the required steps to get fully accepted and registered. These include:
- Submitting transcripts from past institutions
- Completing the FAFSA, per your employer's benefit requirement
If you’re transferring from another institution of higher education, you must submit an official transcript from each accredited institution you previously attended. Here are a few details to note:
- A transcript can be emailed securely to [email protected] or by mail. It is required to be sent directly from the issuing institution to Bellevue University's Office of the Registrar to be considered an official document. Please check with previous institution for available sending options.
- Applicants who submit an official transcript which reflects a two-year degree from a regionally accredited postsecondary institution are not required to show proof of high school completion.
- Transcripts must be submitted even if credits were not earned at the previous institution or if transfer credit is not granted.
Ready to get started?
Reach out to admissions.
- Get your questions answered about the Accounting Degree
- Understand your financial aid and scholarship options
- Map out a schedule that fits with your priorities
