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Skills to succeed in the world of business.

Accounting is the language of business. Every business decision involves choices of transaction structure, resource allocation, reporting to constituents (such as shareholders, creditors, and investors) and compliance with many levels of governmental regulation and taxation.

The accounting curriculum at the School of Management gives you critical skills to help you make complex decisions in an ever-changing environment. Advancing technology, globalization of commerce and complex transactions make the environment of business and the practice of accounting extremely challenging. Successful business leaders must have a broad array of financial reporting skills and knowledge.

Whether you choose an emphasis area in accounting or choose to round out your financial skills with a few additional elective courses, you will have a better grasp of financial forces and the choices businesses face.

Accounting Program Sheet (1.3Mb)

CareersSalaries
  • Accountant
  • Auditor
  • Budget Analyst
  • Certified Public Accountant
  • Financial Manager

$49,800 to $94,490 per year with a bachelor’s degree

$43,540 to $66,880 per year with an associate’s degree

$23,390 to $37,650 per year with a certificate

Adam Benner, Bachelor of Business Administration, Accounting

'"The accounting faculty bring a lot of real world work experience to class. Accounting can be a lot to comprehend. When your professor can share their work experiences and show how classroom concepts are applicable in the business environment it can be a very valuable resource and good learning tool."'

Adam Benner, Bachelor of Business Administration, Accounting

Accountant, O.E.

The Accountant Occupational Endorsement provides training for individuals who want to advance in the accounting field. Students entering the program may already be working in the field and want further training for career advancement. Other students may have no experience in accounting and want to explore this field as a possible career change.

Requirements (2013-2014 Catalog)

Minimum Credit Hours15
ACCTS201Principles of Financial Accounting*3
ACCTS202Principles of Managerial Accounting **3
ACCTS311Intermediate Accounting I3
ACCTS312Intermediate Accounting II3
Select one from the following (3 credits):
ACCTS310Income Tax for Individuals3
ACCTS316Accounting Information Systems3
ACCTS342Advanced Managerial Cost3
ACCTS379Fund & Governmental Accounting3
ACCTS452Auditing3
ACCTS454Fraud and Forensic Examination3
Other advisor-approved upper level accounting class3

*ACCT S121 and ACCT S122 will meet ACCT S201 requirement
** Prerequisite Math S055 or instructor permission

Accounting Technician Certificate

The Accounting Technician Certificate program is designed to provide intensive training for accounting occupations. This program qualifies students for a wide range of entry-level positions in private industry, business, government and non-profit organizations.

Degree Requirements (2013-2014 Catalog)

Minimum Credit Hours30
General Requirements9-10
Written and Oral Communication Skills
Select one from the following (3 credits)
ENGLS111Methods of Written Communication3
CIOSS160Business English3
COMMS111Fundamentals of Oral Communication *3
*Grade of C or better
Computational Skills
Select one from the following (3-4 credits)
CIOSS116Business Mathematics3
MATHS105Intermediate Algebra (or higher MATH course)3-4
Other Skills
Select one from the following (3 credits)
BAS201Introduction to Management and Supervision3
CIOSS262Professional Development3
PSYS101Introduction to Psychology3
Program Requirements21
ACCTS222Computer Automated Accounting3
BAS151Introduction to Business (or advisor-approved business course)3
CIOSS235Spreadsheet Concepts and Applications3
CIOSS__Advisor-approved CIOS elective3
CIOSS__Advisor-approved elective3
Select two from the following (6 credits)
ACCTS121Introduction to Accounting I3
ACCTS122Introduction to Accounting II3
ACCTS201Principles of Financial Accounting3
ACCTS202Principles of Managerial Accounting3

Associate of Applied Science: Business Administration

The Associate of Applied Science in Business Administration educates students in the fundamentals, principles, techniques, and skills essential to the theory and effective practice of business. With a broad-based business foundation in accounting and economics as well as intense study in the fields of marketing, management, or business administration, this two-year program is designed to prepare you academically for admission to a bachelor degree program or for employment upon graduation in a variety of positions in the business community. 

Degree Requirements (2013-2014 Catalog)

Minimum Credit Hours60
General Education Requirements15-18
Written Communication Skills
ENGLS111Methods of Written Communication3
Select one from the following (3 credits)
ENGLS211Intermediate Composition: Writing About Literature3
ENGLS212Technical Report Writing3
or both (6 credits)
CIOSS160Business English3
CIOSS260Business Communications3
Oral Communication Skills
Select one from the following (3 credits)
COMMS111Fundamentals of Oral Communications*3
COMMS235Small Group Communication and Team Building*3
COMMS237Interpersonal Communication*3
COMMS241Public Speaking*3
*Grade C or better
Other Skills
___S__Advisor-approved GERs **6
**Humanities, social sciences, natural sciences or mathematics
Major Requirements30
ACCTS201Principles of Financial Accounting **3
ACCTS202Principles of Managerial Accounting3
CIOSS260Business Communication3
______Advisor-approved elective3
Select one from the following (3 credits)
ACCTS222Computer Automated Accounting3
ACCTS316Accounting Information Systems3
Select one from the following (3 credits)
BAS151Introduction to Business3
BAS166Small Business Management3
Select one from the following (3 credits)
BAS201Introduction to Management and Supervision3
BAS301Principles of Management3
Select one from the following (3 credits)
BAS330Legal Environment of Business3
LAWS101Introduction to Law3
Select one from the following (3 credits)
CIOSS235Spreadsheet Concepts & Applications3
CIOSS240Database Concepts & Applications3
Select one from the following (3 credits)
ECONS201Principles of Economics I: Macroeconomics*3
ECONS202Principles of Economics II: Microeconomics3
*Note: Math S105 is a corequisite
**ACCT S121 and ACCT S122 will meet ACCT S201 requirement
Electives15

Bachelor of Business Administration

The Bachelor of Business Administration degree program develops a student's intellectual ability, executive personality, and managerial skills through an appropriate blending of core business courses and general education requirements. Core courses in key business competencies provide a strong foundation for which emphasis areas in accounting, entrepreneurship, human resources, marketing, and management allow you to tailor your degree towards your academic and career goals.


Accounting Emphasis

The Accounting emphasis area provides an in-depth examination of accounting issues. Coursework covers the collection, recording, summarizing, and interpretation of financial data; the uses of accounting data by management; accounting procedures in all phases of financial matters; and the use of computers and other electronic means of handling accounting data.

Students completing the Accounting emphasis have the knowledge and skills necessary for successful professional accounting careers. Graduates are well positioned to pursue additional education and experience necessary to become a Certified Public Accountant (CPA).


Degree Requirements (2013-2014 Catalog)

Candidates must complete the general education requirements (GERs) as well as the specific program requirements listed in this section for a minimum of 120 credit hours. Any given course may be counted as fulfilling more than one requirement in a degree program, but the credit hours can only be counted once. Degrees must include 42 credits of upper-division (300 or above) courses, 24 of which must be completed at UAS. Courses used as major requirements cannot be used as GERs.

A minimum grade of C (2.0) must be earned in math (through MATH S107) and communication classes taken in the general education requirements. In addition, all students in the Bachelor of Business Administration (B.B.A.) program must either test out of or earn a C- or better in 3 hours of CIOS electives, 3 hours of CIOS spreadsheet or database courses, STAT S273, major and emphasis courses, and BA 462, Capstone. Students should complete the computer courses within their first sixty (60) credit hours.

Students in any of the business programs who are deemed deficient in any of the competency areas may be required to take additional courses to strengthen their skills before graduation. Any such additional courses can usually be counted as a program elective. Requiring supplementary course work will be considered if two different faculty members indicate a student has a weakness in the same outcome area.

Minimum Credit Hours120
General Education Requirements35
Must include:
MATHS107College Algebra (or higher)4
ECONS201Macroeconomics3
ECONS202Microeconomics3
Major Requirements64-70
ACCTS201Principles Financial Acct***3
ACCTS202Principles Managerial Acct3
BAS151Introduction to Business3
BAS152Business Foundation Simulation*3
CIOSS260Business Communications3
Select one from the following (3 credits):
CIOSS235Spreadsheet Concepts & App3
CIOSS240Database Concepts & App3
Select one from the following (3 credits):
BAS374Into to Quantitative Methods3
STATS273Elementary Statistics3
Note: Lower division courses must be substantially completed before admission to upper division courses. In cases where some lower division courses have not yet been completed, permission is required to take upper division core or emphasis classes.
BAS301Principles of Management3
BAS325Financial Management3
BAS330Legal Environment of Business3
BAS343Principles of Marketing3
BAS462Capstone: Strategic Management3
BAS490Political & Social Environment3
BAS498Applied Business Research*3
___S__Advisor-approved electives**6
___S__Electives16
Select one from the following (3 credits)
ACCTS316Accounting Information Systems3
BAS310Management Information Systems*3
Select one from the following (3 credits)
BAS375Project Management3
BAS412Operations Management3
*Not required for accounting emphasis
**Courses other than ACCT, BA and LAWS must be approved by your advisor.
*** ACCT S121 and S122 will meet ACCT S201 requirement

Emphasis Requirements (2013-2014 CATALOG)

Accounting Emphasis21
ACCTS310Income Tax for Individuals3
ACCTS311Intermediate Accounting I3
ACCTS312Intermediate Accounting II3
ACCTS342Advanced Managerial Cost Accounting3
ACCTS452Auditing3
Select two from the following (6 credits):
ACCTS222Computer Automated Accounting3
ACCTS379Governmental Accounting3
ACCTS454Fraud & Forensic Examination3
BAS315Personal Finance3

Take a Class

The School of Management courses feature practitioner-oriented instruction with a focus on concepts and skills that you can apply to your current career immediately. 

Whether you are seeking professional development, considering a career change, or just interested in learning something new, UAS welcomes all students interested in taking a class.

UAS is an open enrollment institution, this means that you do not have to be in a UAS degree program to take a class. Anyone can take our classes as long as they meet the course pre-requisites.

View Full UAS Schedule

ACCT Classes: Fall - 2014


Covers the fundamentals of accounting using a service business to illustrate the analysis of business transactions, journalizing, posting and preparation of trial balances and financial statements. Adjusting entries, closing procedures and payroll are introduced. As of Fall 1996, ACCT S121 and S122 together will satisfy the ACCT S201 requirement.

CRNSECTIONINSTRUCTORMEETS
79543J01John Blanchard
EG223
Mon, Wed
7:10p - 8:40p
9/2 - 12/13

Tuition and fees: $537 (additional charges may apply)

CRNSECTIONINSTRUCTORMEETS
79544JD1Vickie Williams
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

Introduction to accounting concepts and procedures for a business. Emphasis is on the accounting cycle and the recording, summarizing and interpretation of accounting data. This course will satisfy the requirements for both ACCT S121 and ACCT S122 in the certificate program. ACCT S121 and ACCT S122 together will substitute for ACCT S201.

CRNSECTIONINSTRUCTORMEETS
79547J01Julie Hamilton
EG223
Tue, Thu
11:30a - 1:00p
9/2 - 12/13

Tuition and fees: $537 (additional charges may apply)

CRNSECTIONINSTRUCTORMEETS
79548JD1Maren Haavig
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

CRNSECTIONINSTRUCTORMEETS
79549JD2Maren Haavig
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

CRNSECTIONINSTRUCTORMEETS
80462JD3Julie Hamilton
SOB
Mon, Wed
12:00p - 1:00p
9/2 - 12/13
DISTWEB
9/2 - 12/13

Prerequisite: Restricted to state employees only and instructor permission required to register. This course requires an additional hour of online coursework including assignments, quizzes, and tests. Requires access to a computer with Internet and e-mail. Registered students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

A continuation of elementary accounting concepts and procedures with the introduction of manufacturing operations and time value of money and cost accounting principles. Job order costing, process costing, cost-volume-profit, budgeting, and variances are introduced. Cash flows and financial statements analysis are also covered.

Prerequisite: ACCT S201 and MATH S055 or instructor permission.
CRNSECTIONINSTRUCTORMEETS
79551J01Vickie Williams
EG109
Mon, Wed
7:10p - 8:40p
9/2 - 12/13

Tuition and fees: $537 (additional charges may apply)

CRNSECTIONINSTRUCTORMEETS
79552JD1Vickie Williams
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

Demonstrates how a computer system can be used effectively for the complete accounting cycle. Emphasis is placed on general ledger, accounts payable, accounts receivable and payroll related transactions.

Prerequisite: CIOS S105 or CIOS placement test; and one of ACCT S100, ACCT S121, or ACCT S201.
CRNSECTIONINSTRUCTORMEETS
79554JD1Sherry Hassell
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $537 (additional charges may apply)

ACCT 291
1 - 6 CR

CRNSECTIONINSTRUCTORMEETS
79555J01Maren Haavig
9/2 - 12/13

Prerequisite: Signed Instructor Approval form required. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees per credit hour: $179; (additional charges may apply)

A study of federal and state income taxes relating to individual citizens of Alaska with emphasis on the preparation of tax returns, tax planning and analysis of selected tax problems.

Prerequisite: ACCT S201.
CRNSECTIONINSTRUCTORMEETS
79556JD1Julie Hamilton
DISTWEB
9/2 - 12/13

Tuition and fees: $648 (additional charges may apply)

An in-depth study of the accounting sequence, principles and rules governing financial statements. Includes discussion of cash, receivables, inventory, fixed assets and intangible assets. The time value of money as it relates to financial accounting situations will also be addressed.

Prerequisite: ACCT S202.
CRNSECTIONINSTRUCTORMEETS
79558JD1Vickie Williams
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

Continuation of the study of intermediate accounting including the principles governing financial reporting of liabilities, investments, deferred taxes, revenues and stockholder's equity. Preparation of the cash flow statement and disclosure information will also be addressed.

Prerequisite: ACCT S311.
CRNSECTIONINSTRUCTORMEETS
79559JD1Julie Hamilton
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

Design and analysis of accounting systems for business entities in various industries specifically adapted for data processing. Includes data processing application for internal control, payroll, accounts payable and receivable, and other accounting procedures.

Prerequisite: ACCT S202 and three credits of CIOS.
CRNSECTIONINSTRUCTORMEETS
79560JD1Sherry Hassell
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

Emphasizes research and planning in the cost accounting field. Topics include basic concepts and terminology; cost accumulation systems including job order cost, process cost, standard costs, absorption and variable costing; variance analysis, budgeting and profit planning, flexible budgets; cost behavior determination and use of the cost-volume-profit model; and cost systems design.

Prerequisite: ACCT S202.
CRNSECTIONINSTRUCTORMEETS
79561JD1Maren Haavig
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

Emphasizes accounting and reporting standards for state and local governments. Includes an in-depth discussion of fund accounting.

Prerequisite: ACCT S202.
CRNSECTIONINSTRUCTORMEETS
79562JD1Maren Haavig
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

ACCT 452
3 CR

Procedures for verification of financial data and the professional standards applicable to the auditor's examination of financial statements and expression of opinion relative to them.

Prerequisite: ACCT S312.
CRNSECTIONINSTRUCTORMEETS
79563JD1Anselm Staack
DISTWEB
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered Students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 or toll-free 1-800-478-9069.

Tuition and fees: $648 (additional charges may apply)

Provides a broad detailed overview of the practical issues and techniques that encompass fraud investigation and examination, forensic accounting, legal and liability issues, related criminology, and ethical considerations.

Prerequisite: ACCT S201 or BA S325.
CRNSECTIONINSTRUCTORMEETS
79564JD1Anselm Staack
DISTSATLTE
Tue, Thu
5:15p - 6:30p
9/2 - 12/13
EL104
Tue, Thu
5:15p - 6:30p
9/2 - 12/13

Requires access to a computer with Internet and e-mail. Registered students must access UAS-Online at uas.alaska.edu/online for textbook and course information and to edit their personal profile. Order textbooks at least one week prior to first day of class from MBS at direct.mbsbooks.com/ualaska.htm or call 1-800-325-3252. For more information call (907) 796-6402 in Juneau, or 1-800-478-9069 toll-free.

Tuition and fees: $648 (additional charges may apply)

ACCT 491
1 - 6 CR

Prerequisite: Instructor Approval Form required.
CRNSECTIONINSTRUCTORMEETS
79565J01Maren Haavig
9/2 - 12/13

Prerequisite: Signed Instructor Approval form required. For more information call (907) 796-6402 or 1-800-478-9069 toll-free.

Tuition and fees per credit hour: $216; (additional charges may apply)

 
 

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