The average length of time for a student taking a full course load is eleven semesters (48 months) in the traditional classroom and online formats and nine semesters (36 months) in the accelerated format.
Students enrolled in this degree program who wish to pursue a master’s degree upon graduation can apply for Dual Enrollment, saving both time and money while working toward that goal. For more information on this opportunity, view the Dual Enrollment page on the Herzing University Online website.
REQUIRED COURSES IN THE MAJOR* *All courses, 47 semester credit hours, are required.
AC 110 Payroll Accounting
45 Hours
3.0 Credits
This is a comprehensive payroll accounting course providing practical application of the concepts and principles of payroll accounting including payroll law. Payroll law topics include the Fair Labor Standards Act, FUTA and SUTA tax, FICA, SECA, and the Civil Rights Act of 1964. Payroll accounting transaction topics include payroll record keeping and payroll law; computing payroll; computing payroll taxes, social security taxes, self-employment, FUTA and SUTA taxes and completing government forms (941); income tax withholding (employer and employee); and analyzing and journalizing payroll transactions as well as comprehensive hands-on project to reinforce practical application of these concepts. This course also provides a tutorial in ADP payroll. Upon completing this tutorial, the student will gain a certificate in ADP Payroll.
AC 210 Personal Financial Management
45 Hours
3.0 Credits
This introductory financial management course provides practical application in financial career planning. Topics include planning for personal wealth maximization through applications in preparing personal financial statements and budgets, managing cash flow, understanding the time value of money, managing credit and taxes, planning for major purchases, purchasing insurance, making investment decisions and planning for retirement and estate with an emphasis on practical application and decision-making. Concepts are reinforced by diverse real-life examples, up-to-date information, expert opinions, and a problem-solving format.
AC 255 Accounting III
60 Hours
4.0 Credits
This accounting course provides practical application of the concepts and principles of the accounting cycle for corporate business with and an introduction to international businesses. Practical application of financial statement and industry analysis reinforce subject material. Topics include accounting for earnings, distribution, and paid-in capital, managing earnings, investing in operating assets, investing in securities, financing debt and equity financing, accounting in global markets, and alternative accounting methods. Practical applications include preparation of and analysis and interpretation of balance sheet, income statement, and cash flow statement with an emphasis on the corporate formation of business.
AC 304 Cost Accounting
60 Hours
4 Credits
This course is designed to introduce the principles and concepts of a cost accounting system. Topics include cost accounting principles; accounting for materials, labor, and factory overhead; job-order cost accounting practices; process cost accounting procedures; standard cost accounting methods; and cost analysis for management decision making.
AC 310 Intermediate Accounting
60 Hours
4.0 Credits
This accounting course provides practical application of the conceptual framework of financial accounting. Topics include communication of financial information on the income and retained earnings statements, the cash flow statement, and the balance sheet. Practical applications include the application of accounting concepts relating to current and operational assets of the firm such as cost and measurement of inventories, acquisition and disposal of property, depreciation and depletion, and long-term liabilities and receivables.
AC 320 Financial Investments
45 Hours
3.0 Credits
This financial investments course provides practical application in analyzing and valuing investments, analyzing investment strategies, valuing investments, investing globally. Topics include understanding the investment setting, basics of risk and return, selecting investments and securities globally, mutual funds and managed investments, asset allocation, managing securities and portfolios, capital markets, equity and bond portfolio management, analysis of derivatives, and industry analysis as well as covering highlights for preparing for the CFA exam.
AC 350 Advanced Computerized Accounting
75 Hours
4 Credits
This course provides practical instruction in the creation of accounting reports that interact with databases and formula design to manipulate data through the use of Crystal Reportsµ. Topics include creating reports; linking reports to databases; using formulas; formatting reports; working with sub-reports; and adding charts and maps for data analysis.
AC 402 Taxation
60 Hours
4 Credits
This course is a basic analysis of the federal tax system. The role of taxation in society and sources of tax authority are examined as well as tax aspects on the formation, reorganization, and liquidation of corporations. Topics include taxation issues in partnerships, S corporation, corporations, fiduciaries, estate and gift taxes, and basic tax planning and research.
AC 403 Non-Profit Accounting
60 Hours
4 Credits
This course is a study of the issues involved in accounting for government and non-profit entities. Topics include fund accounting, budget and control issues, and revenue and expense recognition for non-profit organizations.
AC 404 Governmental Accounting
45 Hours
3.0 Credits
This course is a study of the issues involved in accounting for governmental organizations. Topics include preparation and analysis of financial statements and auditing of governmental entities with a focus upon GASB, FASB, FASAB, AICPA, GAO, and OMB that affect governmental organizations.
AC 405 Advanced Accounting
45 Hours
3 Credits
This course provides instruction in accounting for home office and branches, business combinations and consolidations. It also covers various techniques for solving some of the more complex problems found in the business environment. Topics include FASB, SEC, and AICPA pronouncements; multinational accounting; estate trusts; and bankruptcy.
AC 406 Auditing
45 Hours
3 Credits
This course is a study of the theory of auditing including the educational and moral qualifications for auditors as well as the role of the auditor in the American economy. Topics include professional standards and the ethics, legal liability, planning and designing the audit program, gathering and summarizing evidence, and internal control.
