B.S. in Accounting Online

What is Principles of Management?

Principles of Management introduces the organizational frameworks that professionals apply when leading teams, coordinating work, and driving results within any type of organization.

Effective management is not limited to people with the word manager in their title. It is a set of analytical and interpersonal competencies that shape professional effectiveness at every level and in every sector. This course develops the foundational planning, organizing, staffing, and control frameworks that practitioners apply in hospitals, businesses, nonprofits, and government agencies alike. Understanding how organizations are structured, how decisions flow through them, and what drives or derails performance gives graduates a meaningful advantage in any professional environment.

Upon successful completion of the course, the student will be able to:

• Understand the research process, from idea formulation to comparative data analysis

• Conduct a formal presentation using PowerPoint technology

• Understand the interactions of manager and environment and related social responsibilities

• Recognize the importance of managers at all levels in all organizations

• Understand key theories in the study of management including their historical development

What is Principles of Marketing?

Principles of Marketing develops your understanding of how organizations identify, reach, and create value for the people they serve, a perspective that is professionally relevant across business, healthcare, nonprofit, and public sector contexts.

Marketing is fundamentally about understanding audiences and communicating value, competencies that matter whether you are promoting a product, a healthcare service, a policy initiative, or a community program. This course examines the principles behind market research, consumer behavior, pricing, distribution, and promotional strategy, developing the commercial literacy that makes professionals more effective in roles that touch strategy, communications, or organizational growth. The frameworks developed here are applicable far beyond traditional business settings.

Upon successful completion of the course, the student will be able to:

• Understand the key components of the marketing process

• Identify key elements of a customer-driven strategy and list the marketing management functions

• Identify the power of branding, pricing strategies, and sales techniques

• Identify competitive advantage and the global marketplace

• Understand social responsibility and ethics in marketing

What is Introduction to Business Analytics?

Introduction to Business Analytics develops the data analysis competency that allows professionals to move beyond collecting information and begin extracting the insights that drive better organizational decisions.

Organizations across every sector are generating more data than ever, and the professionals who can analyze that data to identify patterns, evaluate performance, and support decision-making are consistently among the most valuable in their fields. This course builds the foundational analytics skills, including data interpretation, modeling, and visualization, that apply in business analysis, operational management, policy research, and healthcare administration alike. The practical orientation throughout ensures that the tools and techniques you develop connect directly to real organizational problems.

Upon successful completion of the course, the student will be able to:

• Use a decision support framework to integrate technology that supports systems into managerial decision-making

• Identify and use various business analytics tools to solve and communicate business problems and solutions

• Summarize data using visualization and descriptive analytics

• Apply statistical and data-mining techniques for predictive analysis and decision-making

• Foster an interdisciplinary approach of analytics applications to accounting, finance, marketing, and supply chain management

What is Quantitative Methods?

Quantitative Methods develops the analytical modeling skills that professionals use to make better decisions under uncertainty, from forecasting and optimization to resource allocation and operational planning.

The ability to build and interpret quantitative models is one of the most consistently demanded competencies across professional fields. This course develops fluency with the mathematical and spreadsheet-based tools that analysts, managers, and administrators use to optimize operations, evaluate trade-offs, and plan under conditions of uncertainty. The practical, application-focused approach throughout ensures that every technique is connected to the kinds of real organizational problems that graduates encounter in their professional work, regardless of sector.

Upon successful completion of the course, the student will be able to:

• Utilize basic and advanced Excel functions for data analysis, including mathematical, statistical, and logical functions

• Apply statistical tools such as regression analysis, descriptive statistics, and hypothesis testing using Excel

• Present data summaries in charts or tables using Excel

• Implement optimization, forecasting, and simulation techniques to support data-driven decision-making

What is Business Law I?

Business Law I develops the legal literacy that allows professionals to recognize legal risk, understand the regulatory frameworks shaping their organizations, and work more effectively with legal counsel.

Legal literacy is a professional advantage in any field where organizations enter contracts, navigate regulation, or manage liability, which is to say virtually every professional context. This course introduces the foundational concepts of the American legal system, including civil dispute resolution, administrative law, constitutional frameworks, and tort liability, developing the working knowledge that allows practitioners to identify legal dimensions of business and organizational decisions. Professionals who understand the legal environment in which they operate make fewer costly mistakes and contribute more effectively to compliance and risk management functions.

Upon successful completion of the course, the student will be able to:

• Report on the major legal principles in tort law, specifically looking at the difference between intentional torts and negligence, as well as distinguishing between common law and statutory law and between the federal and state court systems

• Explain the structure of the Federal and State court systems, and in particular, the court system of New York State

• Analyze actual cases as well as hypotheticals (case problems)

• Solve legal problems by recognizing legal issues and applying the applicable law to a given set of facts in order to reach a reasonable solution

• Analyze and synthesize information from a variety of sources to effectively evaluate and address legal issues.

• Examine real world ethical problems and prepare responses within the legal system

• Review and analyze the elements of making a proper contract and what to do when a contract is breached

What is Business Law II?

Business Law II develops your understanding of the commercial law frameworks that govern the transactions, contracts, and organizational structures that professionals encounter across business, healthcare, and institutional settings.

Commercial transactions, corporate governance, secured financing, and insurance arrangements shape the operating environment of virtually every organization, and professionals who understand the legal frameworks behind them are more effective in management, advisory, compliance, and operational roles. This course examines the UCC framework, contract law, corporate governance obligations, bankruptcy implications, and insurance structures, building the legal fluency that supports sound decision-making wherever organizational transactions and structures are involved.

Upon successful completion of the course, the student will be able to:

• Report on the major legal principles in relation to Agency, Construction Law, Labor Law, Business Organizations, Corporations, International Law, Legal Ethics, and Real Property

• Evaluate various business entities' formation, rights, duties, and governance structures, including partnerships and corporations

• Analyze actual cases as well as hypotheticals (case problems)

• Solve legal problems by recognizing legal issues and applying the applicable law to a given set of facts in order to reach a reasonable solution

• Analyze and synthesize information from a variety of sources to effectively evaluate and address legal issues.

• Identify ethical issues regarding businesses and legal counsel

What is Fundamentals of Information Systems I?

Fundamentals of Information Systems I develops the systems literacy that allows professionals to evaluate technology infrastructure, understand data governance, and contribute meaningfully to the organizations increasingly defined by their digital capabilities.

Upon successful completion of the course, the student will be able to:

• Define MIS and describe how MIS relates to your future career as a business professional

• Discuss the structure and operation of IT function

• Discuss the terms and concepts of IT

• Explore how the Internet has affected Business & MIS

What is International Business?

International Business develops the cross-cultural and global commercial awareness that professionals need as organizations increasingly operate across borders, regulatory environments, and cultural contexts.

Business, healthcare, policy, and social services all operate in an increasingly interconnected global environment, and the professionals best positioned to contribute in that environment understand how commercial activity, regulatory frameworks, and cultural dynamics interact across national boundaries. This course examines the theories and applications behind international business transactions, trade institutions, cross-border investment, and the social and political forces that shape global markets. The strategic and cultural frameworks developed here are applicable across sectors wherever global awareness creates professional value.

Upon successful completion of the course, the student will be able to:

• Understand the different challenges businesses face when they operate in an international environment

• Examine the various cultural, political and legal issues that impact international business activity

• Examine the institutions and practices that impact international business

• Understand trade and investment theory, monetary policy, foreign exchange, and factors that enter into determining foreign exchange rates

• Appreciate the interaction of business and government as they relate to international commerce

• Develop insights into the management implications of international business strategy and operations

What is Operations: Methods and Systems?

Operations: Methods and Systems develops the quantitative modeling competency that professionals apply to optimize workflows, allocate resources, and improve the operational efficiency of the organizations they manage.

Upon successful completion of the course, the student will be able to:

• Understand the importance of operations to the firm

• Explain the principles of managing business operations and how operations management executes a firm's strategy and interacts with marketing, finance, information technology, and accounting

• Apply the concepts of process improvement and reengineering

• Build analytical forecasting models to predict operational demand, understand the role of the forecasting function, and assess the likely accuracy of forecasts

• Manage inventory and supply chains, including using tools and techniques for handling perishable and nonperishable inventories, and making strategic and tactical supply chain decisions

What is Principles of Finance?

Principles of Finance develops the financial management perspective that allows professionals to understand how capital is raised and allocated, evaluate financial decisions, and contribute more effectively to the strategic and operational choices that shape organizational performance.

Upon successful completion of the course, the student will be able to:

• Understand the basic concepts, practices, terminologies, and theories of financial management including: the time value of money, yield curves and rates of return, the valuation of financial assets, the ratio analysis of financial statements, and the measurement of risk of financial assets.

• Understand the role of proper financial management as central to the operation of any business enterprise

What is Human Resources Strategy?

Human Resources Strategy develops your understanding of how organizations attract, develop, and retain the people who drive their performance, a competency that matters across management, administrative, and leadership roles in any sector.

People are the most significant resource in virtually every organization, and the professionals who understand how workforce strategy, compensation design, performance management, and organizational culture interact are more effective leaders, managers, and advisors regardless of their specific role. This course examines the full scope of human resources strategy, from workforce planning and recruitment through development, evaluation, and retention, with attention to the organizational culture dimensions that shape employee behavior and institutional performance. These insights apply in business, healthcare, government, and nonprofit environments wherever talent management shapes outcomes.

Upon successful completion of the course, the student will be able to:

• Understand human resource management components as they are practiced today

• Explore the issues and problems that are present in the workplace and strategies used to address them

• Identify and explain the various functions within a human resource department

• Understand the theories, laws, regulations, and concepts of human resource management

What is Business Strategy?

Business Strategy is the capstone course that brings together the analytical, financial, operational, and management knowledge from across your degree to develop the integrative strategic thinking that professional leadership demands.

Strategic judgment, the ability to define organizational problems clearly, evaluate options rigorously, and develop actionable recommendations, is the competency that distinguishes professionals ready for leadership roles from those still developing their technical foundations. This capstone course develops that judgment by applying the financial, operational, legal, and management knowledge accumulated throughout the degree to the competitive and organizational challenges that leaders in business, healthcare, and public institutions actually face. Completing this course demonstrates the integrative thinking and professional maturity that employers and graduate programs look for in candidates seeking consequential roles.

Upon successful completion of the course, the student will be able to:

• Think strategically about a company, its present business position, its long-term direction, its resources and competitive capabilities, the caliber of its present strategy, and its opportunities for gaining sustainable competitive advantage

• Conduct strategic analysis in a variety of industries and competitive situations and, especially, demonstrate understanding of competitive challenges of a global market environment

• Demonstrate the ability to craft business strategy, reasoning carefully about strategic options, using what-if analysis to evaluate action alternatives, and making sound strategic decisions

• Perform the managerial tasks associated with implementing and executing company strategies, and demonstrate working knowledge of the range of actions managers take to promote competent strategy execution

• Integrate the knowledge gained in earlier core courses in the business curriculum, demonstrate understanding of how various pieces of the business puzzle fit together, and explain why different parts of a business need to be managed in strategic harmony

• Demonstrate ability to make managerial judgments, assess business risk, and create result-oriented action plans

• Articulate the reasons why exemplary ethical principles, sound personal and company values, and socially responsible management practices are important

• Demonstrate effective critical thinking and analytical skills by being able to develop business solutions to problems and opportunities under conditions of considerable ambiguity

What is Principles of Microeconomics?

Principles of Microeconomics introduces the economic reasoning framework that professionals across business, policy, and administration use to analyze how individual decisions shape markets and what that means for the organizations and communities they serve.Understanding how markets function, how prices form, how incentives drive behavior, and what happens when markets fail is foundational knowledge for professionals working in business, government, healthcare, and policy contexts. This course develops the economic literacy needed to evaluate resource allocation decisions, assess the efficiency and equity implications of different approaches, and contribute more analytically to the strategic and policy conversations that define many professional roles. The reasoning skills built here apply across sectors wherever evidence-based decision-making matters.

Upon successful completion of the course, the student will be able to:

• Explain the production possibilities frontier model, the comparative advantage model, and the circular flow model of the economy

• Determine the meaning of market equilibrium through demand and supply analysis

• Examine the strengths and weaknesses of the market system and the implications of market efficiency on the economy

• Discuss the different types of elasticity and their relevance to business decision-making

• Analyze the production function and cost functions of a firm

• Compare and contrast the different types of market structures and analyze perfect competition

• Examine the characteristics of a monopoly, an oligopoly, and a monopolistic competitive industry

What is Principles of Accounting II?

Principles of Accounting II develops the managerial accounting competency that allows professionals to use financial information as a tool for organizational decision-making rather than solely for external reporting.

While financial accounting focuses on communicating an organization's results to external stakeholders, managerial accounting focuses on generating the cost analysis, budgeting, and performance information that internal decision-makers rely on. This course develops your ability to interpret and apply managerial accounting information in the context of planning, control, and resource allocation, skills that are directly relevant in operational management, financial administration, and any role where translating financial data into actionable insight is part of the professional responsibility.

Upon successful completion of the course, the student will be able to:

• Define accounting, identify business goals and activities, and describe the role of accounting in making informed decisions

• State and explain the double-entry system and the usefulness of T accounts in analyzing business transactions

• Explain how the concepts of recognition, valuation, and classification apply to business transactions and why they are important factors in ethical financial reporting

• Define the major areas of finance as they apply to corporate financial management

• Demonstrate how to use a firm's financial statements to calculate comparative financial ratios and cash flows

• Provide an overview of finance as the theoretical background for investment activities and wealth management

• Describe organizational structure, functional elements, and interdependence of global financial markets

• Explain the agency problem and the necessity of corporate governance while critiquing regulation monitoring of financial market participants

• Leverage technology effectively to support professional practice

What is Intermediate Accounting I?

Intermediate Accounting I is where the B.S. in Accounting moves from foundational principles to the technical depth that professional accounting practice and CPA Exam preparation require.

Preparing, analyzing, and interpreting financial statements in accordance with applicable accounting standards is a graduate outcome of the B.S. in Accounting, and this course develops that capability with depth and precision. The B.S. in Accounting at the University of Mount Saint Vincent ensures the standards addressed here align with what employers expect from entry-level professionals and what the CPA Exam tests. Graduates heading into careers as Accountants, Financial Examiners, and Financial Managers apply this technical fluency from their first professional assignment.

Upon successful completion of the course, the student will be able to:

• Identify the major policy-setting bodies and their role in the standard-setting process

• Explain the meaning of generally accepted accounting principles (GAAP)

• Understand issues and challenges related to financial reporting and ethics

• Understand the objective of financial reporting

• Define the basic elements of financial statements

• Describe the impact that constraints have on reporting accounting information

• Record transactions in journals, post to ledger accounts, and prepare a trial balance

• Identify the steps in the accounting cycle

• Prepare adjusting and closing entries

• Prepare financial statements from the adjusted trial balance

What is Intermediate Accounting II?

Intermediate Accounting II extends your financial reporting expertise into the complex standards governing corporate capital structure, covering the technically demanding areas that appear most heavily in professional accounting practice.

The B.S. in Accounting curriculum is designed with CPA eligibility as a defined pathway, and the accounting standards governing corporate financial structure are among the most technically demanding areas in that preparation. This course extends the financial statement expertise developed in Intermediate Accounting I into the specific standards for long-term liabilities, stockholders' equity, and corporate securities. Graduates entering careers as Accountants, Financial Specialists, and Financial Examiners apply this technical depth in reporting, compliance, and analysis roles.

Upon successful completion of the course, the student will be able to:

• Lay a theoretical foundation for the preparation and presentation of financial statements of various types of business entities

• Gain working knowledge of the professional standards, principles, and procedures of accounting and their application to different practical situations

• Identify the key components of stockholders' equity and accounting procedures for issuing shares of stock, and accounting for the issuance, conversion, and retirement of convertible securities

• Leverage expertise in fundamentals of Financial Accounting and Accounting Standards, Financial Statement and Related Information, and three categories of debt securities while describing the accounting and reporting treatment for each category

• Apply the revenue recognition principle, capital and operating leases

• Gain increased knowledge of advanced inventory valuation, accounting changes, and errors

• Effectively address problems associated with current and non-current liabilities, statement of cash flows, leases, and income taxes

• Demonstrate knowledge of the requirements associated with reporting stockholders' equity, earnings per share, pensions and postretirement benefits, and full-disclosure in financial reporting

What is Cost Accounting?

Cost Accounting is the managerial accounting course of the B.S. program, developing your ability to design, interpret, and apply the internal cost information systems that organizations use to make operational and strategic decisions.

Evaluating financial data to assess organizational performance, profitability, and risk exposure is a graduate outcome of the online B.S. in Accounting, and cost accounting is where that capability is applied internally rather than for external reporting. You will develop expertise in costing methodologies and variance analysis that Accountants, Financial Managers, and Budget Analysts use in industries from manufacturing to healthcare to financial services. The practical, tool-based orientation of this course reflects the program's commitment to coursework that mirrors real accounting tasks.

Upon successful completion of the course, the student will be able to:

• Analyze and interpret managerial accounting reports that provide both objective measures of past operations and subjective estimates about future decisions

• Be prepared to sit for the CPA Exam, especially as it relates to the revised 1/1/24 CPA exam requirements

• Understand and identify different methods for managing costs and how they impact decisions in the business environment

• Understand the objectives and tools associated with various costing systems including Job Order Costing, Process Costing, and Target Costing

• Evaluate the organizational role of management accountants and describe accounting systems

• Gain expertise in the business and regulatory environment to be aware of the broad implications of accounting principles, ethical issues, and procedures

• Describe the basic elements of the budgeting process, its objectives, and its impact on human behavior

What is Advanced Accounting?

Advanced Accounting and Information Systems develops both the technical depth for complex accounting scenarios and the information systems literacy that modern accounting functions increasingly require.

Industry-relevant tools including Excel and QuickBooks are part of the graduate outcomes of the B.S. in Accounting online, and this course extends that practical orientation to the specialized accounting scenarios and information systems that practitioners encounter in complex organizations. You will work through the accounting cycle with the depth expected of a professional, addressing receivables, notes, inventory systems, and the technical infrastructure that supports modern accounting functions. Graduates entering careers as Accountants, Financial Specialists, and Tax Examiners apply this combined technical and systems knowledge from the start.

Upon successful completion of the course, the student will be able to:

• Demonstrate mastery of the complete accounting cycle and its applications

• Apply specialized accounting procedures to complex scenarios

• Analyze uncollectible accounts and plant asset management

• Understand and implement accounting control systems

• Interpret financial statements and identify trends

• Apply advanced financial analysis techniques

What is Accounting Research?

Accounting Research introduces you to research of current accounting issues using various online databases. You'll emphasize research techniques using the Financial Accounting Research System (FARS) database, plus databases from the Securities and Exchange Commission, FASB, and IASB. The course prepares you for the computerized CPA examination format.

This course introduces you to research of current issues in accounting using various online databases. Special emphasis is placed on research techniques using the Financial Accounting Research System (FARS) database, and those of the Securities and Exchange Commission, the Financial Accounting Standards Board, and the International Accounting Standards Board. The course prepares you for the new computerized format of the uniform CPA examination. You'll develop professional research skills essential for accounting practice and learn to navigate authoritative accounting literature effectively.

Upon successful completion of the course, the student will be able to:

• Conduct effective research using accounting databases

• Navigate and utilize the FARS database system

• Research accounting standards from SEC, FASB, and IASB

• Apply research findings to accounting problems

• Prepare for the computerized CPA examination format

• Demonstrate professional accounting research competency

What is Corporate Financial Analysis?

Corporate Financial Analysis is the advanced finance course of the online accounting program, developing the analytical frameworks for evaluating corporate financial health and advising on the capital structure and investment decisions that shape organizational performance.

Evaluating financial data to assess organizational performance, liquidity, profitability, and potential risk exposure is a graduate outcome of the B.S. in Accounting, and this advanced finance course develops that capability with the depth that corporate-level roles require. You will examine the analytical frameworks for assessing capital structure, managing assets and liabilities, and advising on financial decisions that affect organizational sustainability. Credit Analysts, Financial Managers, and Financial Specialists working in corporate environments apply these frameworks in their day-to-day professional responsibilities.

Upon successful completion of the course, the student will be able to:

• Define the major areas of finance as they apply to corporate financial management

• Demonstrate how to use a firm's financial statements in order to calculate comparative financial ratios and cash flows

• Understand the basic valuation principles of real and financial assets

• Provide an overview of finance as the theoretical background for investment activities and wealth management

• Appreciate the role of financial management in enhancing and maintaining the firm's competitive advantage

• Understand risk-return relationship and its influence on the pricing of financial assets