2017-2018 CATALOG AND STUDENT HANDBOOK SCHOOL OF BUSINESS Accounting | BACHELOR’S DEGREE Flex Choice Competency-Based Education Program (Credit by Assessment Available) | 12-Week Quarters (6-Week Sessions) Bachelor of Science Degree CAREER OPPORTUNITIES • Accountant • Auditor • Cost Accountant • Financial Analyst • Managerial Accountant • Accounts Payable • Accounts Receivable OBJECTIVE Graduates of this program know the accounting processes and cycles of professional accounting firms, businesses, and government agencies. They can manage accounts receivable, accounts payable, and payroll, and can also prepare tax returns, prepare and analyze financial statements, and use computer applications proficiently. They can perform advanced accounting tasks pertaining to taxes, auditing, fraud examination, and international accounting. They can apply, analyze, synthesize, and evaluate facts and theories; locate, evaluate, and integrate appropriate primary and secondary sources; integrate their ideas with the ideas of others to create new knowledge; recognize and address complex ethical situations; communicate effectively in a variety of scenarios; and operate effectively within a continually changing environment. Graduates value communication, critical thinking and problem-solving, scientific and information literacy, financial literacy, diversity awareness, knowledge creation skills, and the need to incorporate them in meaningful ways. ENTRANCE REQUIREMENTS This is a bachelor-completer program. To be considered for admission, students must hold a conferred associate’s degree from an accredited institution as recognized by the U.S. Department of Education, or students must have successfully completed at least 60 quarter or 40 semester credits of college-level coursework with a grade of C or higher. In addition, students entering the Accounting Bachelor’s Degree program must provide evidence of having successfully completed with a grade of C or higher both Financial Accounting I and Financial Accounting II, or course equivalents. Students not transferring successfully completed Financial Accounting I and Financial Accounting II, or course equivalents, will be considered prequalified until both courses are completed within a regularly scheduled term at the regular non- AcceleratED tuition rate. Once the program pre-qualification requirements are met, the student will be accepted into the Accounting Bachelor’s Degree program. GENERAL EDUCATION COURSES Upper Division MAJOR AND CORE COURSES Upper Division ACG 3080 Managerial Accounting Theory and Practice ACG 3085 Advanced Auditing Concepts and Standards ACG 3205 Risk Management for Accountants ACG 3246 ACG 3256 ACG 3481 Intermediate Financial Accounting I Intermediate Financial Accounting II Cost Accounting ACG 4724 FIN 3247 Career Planning for Professionals Investments and Security Markets GEB 3020 Advanced Principles of Financial Management TAX 3257 Partnership and Corporate Taxation Choose either Track I or Track II Track I1 ACG 4880 Accounting Internship Track II ACG 4885 Bachelor’s Accounting Capstone Transferred Lower Division Credits Upper Division General Education Credits Upper Division Major and Core Credits Total Bachelor’s Degree Credits +Flex Choice Credit by Assessment available; see page 132 for details. Track I includes an internship, which is not available to students in all states. Please speak to a program manager for more details. This Flex Choice Credit-Based Competency-Based Education Program contains both traditional and competency-based education (CBE) courses. CBE courses are indicated in italics. 1 This program has not been approved by any state professional licensing body, and this program is not intended to lead to any state-issued professional license. For further information on professional licensing requirements, please contact the appropriate board or agency in your state of residence. 3 3 90 24 66 180 4 4 4 4 4 4 3 4 4 4 See page 71 for General Education Course Selections. For important information about the educational debt, earnings, and completion rates of students who attended this program, please visit www.rasmussen.edu/doe_sid/accounting_bs.html 7 4 4 4 4 AC G 6 4 14 9 CG 4 A 0 2 B U Ac p C o L 3 2 6 6 MAN 4MA M N 3 2 57 4 AN 4 8 5 0 0 4 c ro au t r nt i o B u s i n g n e a n I d I nfo r e s m a e at i n t s L r n a w a o nn a S l Ays ct ce om us n t i n o d F i n a n c e p te e s O a rr et d S a r g i e a i t L o a n i c Mp a n ns M a h a m s a g m n e a d T e g ee nm t e n t t i n g 4 4 4 8 4 8 C um Na e t l 5 omma M ci 3o OS C * E u s a e n e l ( H h S 0 a a 2 ni t n Ma / ci t u c a e e eq l n ( S * e i r s ag t e n i Ec ic S ci R i ionl ( t 2 c s S e c s er l l c l o S s e u e e ( c c u t 1 c e c e o ) u r s r red ; a s t 1 c 1 no ec t o m i e ) o du dr is tie o) n s a a l c o u r s e ) + + + +
