School of Business
School of Business

Business Accounting Technology - Financial Accounting Option and Internal Controls Option (Online Bachelor's Program): Bachelor of Science
(Tennessee residents will receive a Bachelor of Applied Science Degree.)
Indianapolis, IN Campus

Learn more about: Also available at
this campus:

School of Business

Course Descriptions

BI370 Intermediate Accounting | 4 credit hours

This course introduces students to basic accounting theory by presenting the concepts underlying balance sheet and income statement presentations as well as reviewing the accounting process. The course emphasizes the accounting principles relating to the recording and presentation of current and long-term assets (with the exception of debt and equity investments). Prerequisite: BU213 Financial Accounting: Reporting and Analysis

BI371 Advanced Accounting | 4 credit hours

This course is a continuation of Intermediate Accounting and covers the accounting principles relating to the recording and presentation of current and long-term debt. Stockholders'' equity transactions, computations for earnings per share, accounting for debt and equity investments, revenue recognition, accounting changes, statement of cash flows, and financial reporting disclosures are also discussed in this course. Prerequisite: BI370 Intermediate Accounting

BI470 Internal Auditing | 4 credit hours

This course provides students with a basic understanding of the purposes of internal auditing, as well as how to plan and conduct the preparation of workpapers as supporting documentation in auditing. The importance of regulatory acts to the field of internal audit is covered, including the Sarbanes-Oxley Act of 2002. Different audit sampling approaches are discussed as is the generation of an audit report. Prerequisites: BI371 Advanced Accounting, BU419 Auditing

BI471 Forensic Accounting | 4 credit hours

This course introduces students to the characteristics of fraudsters and the schemes they use to commit occupational fraud and abuse. Activities from "simple" theft to the complex arena of financial statement fraud are discussed as are the methods that can be used to detect such activities and to prevent them from occurring or reoccurring. Prerequisite: BI470 Internal Auditing

BI472 Earnings Management | 4 credit hours

This course introduces students to the regulatory and financial market environments that give rise to earnings management activities. Financial statement analysis techniques are provided and more complex issues, such as derivatives, executive compensation and post-employment benefits are discussed in relationship to organizational risk management. Prerequisite: BU463 Corporate Analysis and Forecasting

BU111 Accounting I | 4 credit hours

This course addresses fundamental concepts of accounting and lays a foundation for all other financial accounting courses. Focus is on the principles of accounting, accounting cycles, procedures, concepts and methods. Prerequisite: TB184 Problem Solving or equivalent

BU112 Accounting II | 4 credit hours

This course builds on the Accounting I course by integrating financial statements and the related accounting assumptions and principles. Emphasis is on uses and purposes of various accounting and financial statements and an overview of automated and accounting information systems. Prerequisite: BU111 Accounting I

BU121 Introduction to Business In a Global Society | 4 credit hours

This foundational course presents an overview of the functions of business in a contemporary global, information and technical environment.

BU131 Business and Information Systems | 4 credit hours

This course integrates fundamentals of information systems and technology with aspects of business operation and management. The importance of information systems and its relationship to business operations from an end-user perspective is also addressed in this course. Prerequisite: TB143 Introduction to Personal Computers or TB145 Introduction to Computing or TB150 Computing and Productivity Software

BU213 Financial Accounting Reporting and Analysis | 4 credit hours

This course focuses on financial statement analysis and offers an overview of the tools of financial analysis by studying financial statement reporting and analysis from a liquidity, solvency and profitability perspective in relation to performance measurement. Prerequisite: BU112 Accounting II

BU214 Fundamentals of Tax Preparation | 4 credit hours

This course studies how taxes interrelate with financial accounting by distinguishing between taxation and financial accounting aspects in business transactions. Focus is on tax preparation, types of taxes and tax law. Prerequisite: BU213 Financial Accounting: Reporting and Analysis

BU222 Business Law and Regulation | 4 credit hours

This course offers a basic foundation in business law and regulation in a variety of areas, including bankruptcy, employment, consumer and contract law. Instruction on ethics, social responsibility and technology is integrated throughout the course. Prerequisite: GE217 Composition II or equivalent

BU232 Business and Database Applications | 4 credit hours

This course presents concepts and principles of database development and administration in relation to business applications. Focus is on data mining and analysis for business operations, and database development processes and administration. Prerequisite: BU131 Business and Information Systems

BU233 Business and Data Networks | 4 credit hours

This course addresses the role of data interchange and internetworking technologies in business operations. Blending technical and managerial concepts, this course offers an overview of the impact of data communication and networks in businesses and applications. Prerequisite: BU232 Business and Database Applications

BU261 Corporate Finance | 4 credit hours

This course offers a foundation and key concepts related to corporate finance. Focus is on theory and practice of corporate finance, valuation and capital in relation to corporate internal and external financing and investment. Prerequisite: BU213 Financial Accounting: Reporting and Analysis

BU271 Principles of Professional Communication | 4 credit hours

This course lays a foundation for business communication in a wide variety of venues. Areas of instruction include electronic and hard-copy communication media, multicultural communication, and communicating with internal and external customers. Prerequisites: GE117 Composition I or equivalent, BU121 Introduction to Business in a Global Society

BU315 Cost Accounting and Budgeting I | 4 credit hours

The focus of this course is on cost accounting and budgeting processes. It also includes elements that address planning, analysis, behavior and control of these processes. Prerequisite: BU213 Financial Accounting: Reporting and Analysis

BU316 Cost Accounting and Budgeting II | 4 credit hours

Based on the principles presented in Cost Accounting and Budgeting I, this course addresses important budgeting and cost accounting variables in relation to management control systems and performance measurement. Prerequisite: BU315 Cost Accounting and Budgeting I

BU317 Corporate Tax and Regulations | 4 credit hours

This course addresses taxation considerations in business decision-making. Emphasis is on a framework to guide tax strategy, planning and management and the financial accounting implication of taxes on corporate operations. Prerequisite: BU214 Fundamentals of Tax Preparation

BU334 Accounting Application to Internet Technology | 4 credit hours

This course addresses the role and importance of the Internet in business applications and electronic data interchange. Emphasis is on the use of Internet technologies and financial electronic commerce as tools and resources in the accounting process and in the context of accounting cycles. Prerequisite: BU233 Business and Data Networks

BU362 Financial Capital and Markets | 4 credit hours

This course offers an overview of financial products, systems and institutions. Emphasis is on commercial banking and monetary operations, from investment to venture capital, and the role of the Federal Reserve. Prerequisite: BU213 Financial Accounting: Reporting and Analysis

BU419 Auditing | 4 credit hours

This course presents the fundamentals of auditing and the auditing environment. Focus is on auditing concepts, types of auditing and auditing processes. Prerequisite: BU317 Corporate Tax and Regulations

BU435 Accounting Information Systems | 4 credit hours

This course offers an overview of accounting software systems and technology trends and functionality. Emphasis is on information, communication and networking technology within the context of accounting cycles and transaction processing. Prerequisites: BU316 Cost Accounting and Budgeting II, BU334 Accounting Application to Internet Technology, BU362 Financial Capital and Markets

BU459 Strategic Management Project | 4 credit hours

This course requires the student to apply concepts, principles and techniques presented throughout the program by completing a detailed project or participating in a comprehensive simulation. Prerequisites: All required core courses except BU425 Global Issues in Business and Economics or BU455 Business Policy and Strategy or BU464 Global Finance and Accounting

BU463 Corporate Analysis and Forecasting | 4 credit hours

This course is a combination of finance, accounting and business strategy theory, and emphasizes valuation and forecast in corporate finance and analysis. Students are required to use a variety of financial statements and data for purposes of valuation and analysis. Prerequisites: BU316 Cost Accounting and Budgeting II, BU362 Financial Capital and Markets

BU464 Global Finance and Accounting | 4 credit hours

This course presents fundamentals of financial accounting in a global market. Focus is on international currencies and exchange rates, trends in international trade, international monetary systems, and budgeting and finance in a multinational environment. Prerequisite: BU463 Corporate Analysis and Forecasting

EC311 Introduction to Project Management | 4 credit hours

This course is an introduction to the discipline of project management. Topics include an overview of its evolution, its various processes and principles, tools and techniques and project life cycle. Students will also be introduced to a project management software. Prerequisite: TB143 Introduction to Personal Computers or TB145 Introduction to Computing or TB150 Computing and Productivity Software

GE273 Microeconomics | A 4 credit hour Social Science course

This course introduces the economic way of thinking as it provides the basic principles of microeconomics. It is the study of choices made by households, firms, and government and how these choices impact the market economy. Prerequisites: GE117 Composition I or equivalent, GE127 College Mathematics I or equivalent

GE274 Macroeconomics | A 4 credit hour Social Science course

Building on the concepts of microeconomics, this course is the study of aggregate economic activity. Students will apply the basic principles to measures of economic performance and to explain economic phenomena such as unemployment, inflation and economic growth. Prerequisite: GE273 Microeconomics or equivalent

TB139A Strategies for Learning in a Technical Environment | 4 credit hours

The course reviews characteristics and trends of the global information society and including basic information processing, Internet research, other skills used by the technical professional and techniques that can be used for independent technical learning.

TB141 Introduction to Productivity Software | 4 credit hours

The course covers the fundamentals of productivity software. Emphasis is placed on word processing, spreadsheets, file management, and presentations as well as integration of productivity software.

TB150 Computing and Productivity Software | 4 credit hours

The course covers the fundamentals of computing and the use of computers in communications and networks. Emphasis is placed on the use of computer technology, Internet and the World Wide Web in enterprise computing and working environments. The course will also focus on using productivity software and hands-on applications to problem solving in business and other working environments.

TB332 Professional Procedures and Portfolio Development | 4 credit hours

Students are required to plan and compile their projects in the form of a portfolio. Instruction on interviewing procedures and writing business communications is also included in this course. Prerequisite: Students must have completed 72 quarter credit hours prior to taking this course

 
  Enter your first name

Meet a Graduate

Tiffany Edwards
Business Administration
Bachelor of Science

Graduated 2009
Fort Wayne, IN

Meet Tiffany

"The investment I made in my education was definitely worth it. I'm in a very successful position within my career, and I wouldn't be there without my education."
- Tiffany Edwards, 2009
What can ITT Tech offer you?
Find Out Today