Accounting Classes – College Courses
Types of Courses Required for a Bachelor Degree in Accounting
Nov 9, 2009
Many students choose to enter an accounting degree program simply because they know accountants make good money. But what does it really take to get a bachelor degree in accounting?
Accounting Classes – College Courses
In this article, learn about the basic concepts studied in any accounting degree program. Whether a student takes online accounting classes or on-campus college courses, the same basic principles should be covered in all accounting degree programs.
College Accounting Courses – What Do You Learn in Undergraduate Classes?
Below are some of the topics covered in college-level classes in accounting.
- How to track debits and credits
- How to balance accounts
- Flow of financial systems
- Calculate financial ratios like earnings per share
- Create financial statements (profit & loss, balance sheet, etc)
- Categories of assets, liabilities, and equity
- Control systems for accounting processes
- Auditing techniques
Bachelor Degree in Accounting – Types of Undergraduate Accounting Courses
The first accounting class a student takes in college should cover the basics of accounting transactions. In a basic principles of accounting course, students will study the origins of the double-entry accounting system and learn about basic managerial and financial accounting concepts.
Intermediate Classes in Accounting
Each consecutive set of accounting classes should become progressively more difficult, building upon the concepts learned in earlier courses. Intermediate accounting classes may include information systems concepts; these classes should cover the information flow in electronic information systems, simple programming logic, and basic internal control structures. Students should learn how financial transactions are processed electronically, and they should learn how to use spreadsheets to solve problems. These intermediate level accounting courses should also help students become familiar with using multiple spreadsheets at once and utilizing formulas and cell references to aid in accounting calculations.
In intermediate financial accounting classes, students should build upon the principles studied in introductory financial accounting with an emphasis on financial transaction analysis and the preparation of more complex financial statements.
Intermediate undergraduate accounting courses may also include the study of professional ethics as well as basic tax concepts and tax planning strategies.
Advanced Course Studies in Online Accounting Classes & Traditional Campuses
What do students learn in typical advanced accounting courses? One focus is consolidated financial reporting. This includes concepts such as intercompany asset transactions, compiling consolidated financial statements, business segment reporting, and intercompany debt. Advanced accounting students may also begin learning about government and non-profit accounting, concepts related to partnership formation and dissolution, and international accounting standards. Finally, students should also expect to study foreign currency transactions and the translation of foreign currency financial statements in advanced classes in accounting.
Graduate Courses – Master’s Degree in Accounting
Some students will stop at a bachelor degree in accounting while others will opt to pursue a master’s degree. Regardless of the level chosen, a degree in accounting that includes thirty or more hours of accounting classes opens the doors to many professional career options for students.
Resources:
Virginia Tech Pamplin College of Business Department of Accounting and Information Systems
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