Courses For Accounting at Aquinas College Grand Rapids Michigan
Mission Statement
The mission of the Accounting Department, in support of the mission of
Aquinas College, is to prepare each student for a career of service through
the development of content knowledge and skill competencies in an ethical
framework that is grounded in the liberal arts tradition.
Philosophy Statement
The Accounting Department at Aquinas College is committed to the development
of broadly educated, globally oriented, ethical professionals, whose
level of competence enables them to actively contribute to their profession,
community and society. As professionals in the business and not-for-profi t
communities, they will be able to think critically, communicate clearly, research
effectively, use quantitative reasoning, use current technology, and
work cooperatively with others.
Opportunities are provided for internships and fi eld experience to help students
develop and defi ne long-term goals. By integrating coursework with
such experiences, students are prepared for careers in a variety of organizations,
graduate school, advancement in current professions, and lifelong
learning.
The liberal arts and career orientation focus of the Accounting and Business
curriculum provides students with the specialized knowledge to understand
the necessity of effi cient and effective organizational practices.
We believe the integration of these two perspectives provides our Business
and Accounting students with a unique advantage, preparing them for extraordinary
professional leadership and community service.
Bachelor of Science in Business Administration (B.S.B.A.)
Accounting and Business Administration Dual Major
Major Requirements: Fifty-seven (57) semester hours. Required courses
are ES213 and 214, MS151 (MS252 or MS494 may be substituted); AG210,
211, 304, 305, 310, 336, 337, 405, 410, 451; and BS201, 202, 305, 331. At
least 18 semester hours of the dual major must be taken at Aquinas College.
Of those 18 semester hours, a minimum of 9 hours must be taken in
accounting courses at the 300 level and above.
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Bachelor of Professional Accountancy (B.P.A.)
Professional Accountancy Major
Major Requirements: One-hundred-fi fty (150) semester hours. The required
courses for the major include ES213 and 214; MS151 (MS252 or MS494
may be substituted); AG210, 211, 304, 305, 310, 336, 337, 405, 410, 451;
BS201, 202, 305, 331, and:
Courses Credits
AG303 Accounting for Nonprofi ts 3
AG397 Field Experience 3
AG450 CPA Review 1–3 (variable)
BS/EH106 Business Communications 3
BS460 Ethical Application in Business 3
CS Technology 2 (one already required)
BS492 Cases in Business Policy 3
Accounting, Business, and other electives 6–8
At least 24 semester hours must be taken at Aquinas College, 12 of which
must be taken in accounting courses at the 300 level and above.
Accounting Minor
Minor Requirements: Twenty-four (24) semester hours. Required courses
are AG210, 211, 304, 305, 310, and a minimum of 5 semester hours selected
from AG336, 337, 403, 405, 410, and 451. A minimum of 6 semester
hours of the minor must be taken at Aquinas College in accounting courses
at the 300 level and above.
Every course applied to an Accounting Major/Minor must be completed with
a grade of C– or better. Students may take a course twice to obtain the requisite
C– to apply it to the major/minor.
A number of college electives are offered and recommended depending on
the type of certifi cation desired; i.e., Certifi ed Public Accountant (CPA), Certifi
ed Internal Auditor (CIA) or Certifi ed Management Accountant (CMA).
Students planning a career in accounting should consider taking AG210
and AG211 in their freshman year to allow for a potential internship in their
junior year.
AG100 Financial Activities for Nonprofi ts (3)
An introduction to fi nancial information needed by decision makers for not-forprofi
t organizations. Includes an overview of fi nancial reporting, managerial accounting
and fi nance. Specifi c topics include fi nancial statements, budgeting,
strategies for revenue generation, relevant costs, time value of money and cash
management.
Accounting 95
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96 Academic Programs
AG104 Funny Money (3)
An introduction to fi nancial information utilized in investing decisions. Specifi c
topics include the role of money, basic accounting processes and procedures,
fi nancial reporting, ethics in fi nancial reporting, time-value of money, and fi nancial
ratio analysis.
AG210 Principles of Accounting I (4)
Introduction to fi nancial accounting and its application to the reporting needs
of organizations. Topics include basic accounting processes and procedures,
fi nancial statement preparation and analysis, internal control, and the valuation
and measurement of accounts included in fi nancial reports. Designated as
AG212 and AG213 in the evening program.
Prerequisite: MS111 strongly recommended. Prerequisite for AG213 is AG212.
AG211 Principles of Accounting II (4)
An introduction to managerial accounting concepts and the use of accounting
information for planning, control and decision-making. Topics include cash fl ow
statements, costing of products and services, cost-volume-profi t analysis, budgeting,
performance evaluation, and costs relevant to decision-making.
Prerequisite: AG210. Designated as AG214 in the evening program.
AG303 Accounting for Nonprofi ts (3)
Provides an introduction to fund accounting with particular emphasis on accounting
for state and local governmental units. Accounting for hospitals, colleges,
and universities, and other nonprofi t organizations is also covered. Required
for students planning to take the CPA examination.
Prerequisite: AG211 or AG214.
AG304 Intermediate Accounting I (4)
A continuation of the study of fi nancial accounting theory and practice. Topics
include the development of accounting standards, conceptual framework of accounting,
fi nancial statement presentation, and the recognition and measurement
of assets.
Prerequisite: AG211 or AG214.
AG305 Intermediate Accounting II (4)
A continuation of AG304, expanding into the areas of long-term investments, liabilities,
stockholders’ equity, E.P.S., statement of cash fl ows, pensions, leases,
and taxes.
Prerequisite: AG304.
AG310 Cost Accounting (3)
Encompasses cost defi nitions, product and service costing, activity-based costing,
standard cost, fl exible budgeting, planning and controlling costs, and other
related topics.
Prerequisites: AG211 or AG214, CS152.
AG/BS336 Tax Law I (3)
Covers the basic concepts of federal income taxation applicable to individual
taxpayers, including realization and recognition of income, deductions and
credits.
Prerequisite: AG211 or AG214.
AG/BS337 Tax Law II (3)
A continuation of the basic concepts and principles of federal income taxation
as it applies to partnerships and corporations. Topics covered include partner-
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ships, S Corporations, regular corporations, LLCs, LLPs, gift tax and estate
tax.
Prerequisite: AG/BS336.
AG397 Field Experience (Variable)
Up to 12 semester hours of accounting internship or co-operative experience.
Prerequisite: Approval of the chairperson.
AG398 Special Topics in Accounting (Variable)
Research and analysis of critical topics in accounting. Offered on an occasional
basis.
Prerequisite: AG304 and approval of the chairperson.
AG399 Independent Project (Variable)
An individually negotiated project of a defi ned nature established by contract
between the instructor and student. Contract fi led with the Registrar.
Prerequisite: Approval of the chairperson.
AG405 Auditing (3)
Introduces auditing theory along with current procedures and practices. Includes
a review of the ethical and professional standards required of the CPA. Other
topics include the audit environment, the audit process and the audit report.
Prerequisite: AG305.
AG408 Forensic Accounting (3)
Introduces basic principles of forensic accounting and analysis of fi nancial evidence.
Emphasis on evidence, evaluation of systems, and fraud detection.
Topics include ethics, investigation, legal professional privilege, forensic evidence,
and elements of fraud-related offenses.
Prerequisite: AG305 and AG310
AG410 Advanced Accounting (4)
A review of complex accounting areas including, but not limited to, business
combinations and consolidations, partnership accounting, and international accounting.
Prerequisite: AG305.
AG450 CPA Review (Variable)
An organized review of auditing and attestation, fi nancial accounting and reporting,
regulation, and business environment and concepts in preparation for
the CPA examination. Some emphasis on developing exam-taking skills.
Prerequisite: AG405 or AG410.
AG451 Accounting Systems and Analysis (4)
Includes an analysis of the fundamental concepts of information, communication
and system which form the framework of the design of accounting systems.
Emphasis is placed on internal controls in the system. Both manual and electronic
systems will be examined. Required for students planning to take the
CPA examination. This course also serves as the required capstone course to
evaluate students on their ability to analyze, defi ne and articulate organizational
problems of a fi nancial nature and communicate recommended solutions.
Prerequisite: AG405 or AG410
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