2018-2019 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 Careers Disclosure: Each state determines its own requirements for licensure as a Certified Public Accountant (CPA). In addition to other requirements, most states require a bachelor’s degree and no fewer than 225 quarter credits (150 semester credits) of college coursework, specific in-field experience, and passage of the CPA licensing exam. Some states allow individuals to sit for the CPA licensing exam before obtaining all required college credits. The Accounting Bachelor’s Degree at Rasmussen College meets the educational requirements to sit for the CPA licensing exam in the following states: AL, AZ, AR, CA, CT, FL, GA, ID, IA, KY, ME, MD, MN, NH, RI, VT, VA, WV. Additional examination eligibility and licensure requirements exist. Please consult with your state’s board of accountancy or equivalent oversight agency for further details, as requirements may change at any time. This program has not been approved by any state board of accountancy or other professional licensing agency. 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 provide transcripts that demonstrate one of the following: A) a conferred associate’s degree from an accredited institution as recognized by the U.S. Department of Education; or B) prior successful completion of at least 60 quarter or 40 semester credits of college-level coursework with a grade of C or higher. Students who have not completed Financial Accounting I and Financial Accounting II, or their equivalents, with a grade of C or higher will be required to complete these courses. Students who have fewer than 90 transferable lower-level quarter credits will be required to take additional lower-level coursework. The additional coursework will be determined by Rasmussen College based upon a predetermined elective pool appropriate for the program of enrollment. 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 Standard 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 See page 73 for General Education Course Selections. 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 Core Credits Total Bachelor’s Degree Credits +Flex Choice Credit by Assessment available; see page 137 for 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 Track I includes an internship, which is not available to students in all states. 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