A Degree that Makes a Financial Statement

Accounting and auditing professionals are in high-demand. Large corporations, small firms and non-profit institutions alike will always need accounting experts who can provide critical analysis of a company’s financial information, improve financial operations and/or investigate potential fraud.

An online BBA in Business Studies with an Accounting and Internal Auditing concentration prepares students to become highly sought-after financial professionals who are confident in their ability to use data analytics, accounting software and systems of internal control to evaluate financial statements, prevent and protect against fraud, and investigate whistleblower complaints.

Whether you want to become a Certified Public Accountant (CPA), an internal auditor, or a forensic investigator, you will benefit from the close industry connections our supportive and dedicated faculty within the BBA in Business Studies provide.

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Dependent upon eligibility for transfer credit and Prior Learning Assessment (PLA) credits, which can be awarded for life/work experience, current and aspiring business professionals can complete the BBA with a concentration in Accounting and Internal Auditing part-time in three years, taking two courses per semester.

Total degree requirements: 120 credits

Transfer credits: 56-64 credits

Degree completion requirement: 56-64 credits

Business Core (29 credits):

BUS 101 Contemporary Business Practice (3 credits)

This interdisciplinary course will introduce students to the functions of business and their interrelationships. Students will work in teams to run simulated companies. Development of business writing and speaking, presentation and data analysis skills will be emphasized. BUS 101 is required as part of the Business Core for all business majors (with the exception of Public Accounting majors). Transfer students and continuing Pace non-business students who have completed 45 credits or more at the time of their admission or change of major to a Lubin program will be exempt from BUS 101.

ACC 203 Financial Accounting (4 credits)

This course gives students a broad view of accounting’s role in satisfying society’s needs for information and its function in business, government, and the non-profit sector. Students gain an understanding of the multifaceted nature of the accounting profession including its history, ethics, public responsibilities, and international dimensions. Students learn from a user-oriented perspective about the accounting cycle, the nature of financial statements and the process for preparing them, and the use of accounting information as a basis for decision making.

ACC 204 Managerial Accounting (4 credits)

A study of the fundamental managerial accounting concepts and techniques that aid in management decision-making, performance evaluation, planning and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting and cost-volume-profit relationships. Quantitative methods applicable to managerial accounting are studied.

LAW 101 Business Law I (3 credits)

An introduction to the nature and sources of law; the role of ethics in the legal system; the law of torts and crimes; the law of contracts; and real and personal property law.

MAR 201 Principles of Marketing (3 credits)

Introduction to the complex and dynamic field of marketing and its systems. This course examines marketing’s place in the firm and in society. Considered and analyzed are marketing research and strategies for product development, pricing, physical distribution and promotion, including personal selling, advertising, sales promotion and public relations.

MGT 150 Managerial and Organizational Concepts (3 credits)

This course examines basic managerial functions of planning, organizing, motivating, leading, and controlling. Emphasis is also given to the behavior of individual and groups within organizations.

FIN 260 Financial Management (3 credits)

This course introduces students to the financial decisions facing the manager. Topics include: financial analysis of the firm’s current and future financial condition; efficient management of the firm’s assets; sources of short and long-term financing; introduction to financial theory, including valuation, capital budgeting, leverage, capital structure and the timing of financial decisions.

MGT 226 Business Analytics (3 credits)

This course acquaints the student with the business analytics: use of data and quantitative models to aid in business decision making. The course covers all three major areas of analytics: descriptive, predictive and prescriptive. In addition, students will learn tools for effective project management. The topics include descriptive statistics, pivot table, data visualization, regression, forecasting, linear optimization, Monte Carlo simulation, and project scheduling. Emphasis is on (1) data analysis and modeling of business problems, (2), implementation of the models on Microsoft Excel, and (3) interpretation and effective communication of the results.

MGT 490 Business Strategy (3 credits)

This is an advanced course in management and should be taken as a capstone course during the student’s senior year. Utilizing the case approach and an Internet-based business simulation, the student will be required to apply all the concepts of management, accounting, production, marketing, economics, and finance. The course covers a large number of companies engaged in a wide variety of strategic activities. Emphasis is placed on policy formulation, top management decision-making, and the integration of corporate, business-unit and department strategy programs.
Statistics Requirement (4 credits)

MAT 117 Elementary Statistics (4 credits)

Collection, tabulation, and graphing of statistical data; measures of location and dispersion; sampling and sampling distributions; confidence intervals; hypothesis testing; correlation and regression. Business and economic applications are stressed throughout.
Note: Not open to students who have completed MAT 134 or MAT 234.
Online Seminar (1 credit)

OSI 101 Online Seminar

This two-week seminar course is designed to prepare new distance learners to effectively participate in an asynchronous learning environment. Students receive an introduction to Blackboard, the software Pace University uses to deliver courses for the iPace online program. In addition, students will learn essential Internet concepts, explore the process of online learning, and be introduced to the Lubin School of Business. Students will also complete at least two writing assignments to demonstrate their abilities in analysis, critical thinking and writing. All students are required to successfully complete this online seminar before regular classes begin.
Accounting and Internal Auditing Concentration (23 credits)

ACC 301 Intermediate Accounting (4 credits)

This course provide comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

ACC 305 Internal Auditing I (3 credits)

This course will teach students the fundamental role of internal auditing in a free-market environment and importance of that role to corporate governance. Students will learn about the emerging role of internal auditing in today’s business environment; the Professional Standards for the Practice of Internal Auditing: ethics theory; the risk assessment process; audit evidence; communications; strategic management; the global business environment; organizational behavior; management skills; negotiations skills; the internal audit process; and documentation methods.

ACC 306 Internal Auditing II (3 credits)

This course builds on the fundamental concepts and skills developed in Internal Auditing I. Students will learn about: the planning and conducting of audit engagements; audit reporting and follow-up; statistics; accounting; the regulatory, legal and economic environments; concepts surrounding the auditing of information systems; privacy and security issues; and fraud auditing.

ACC 319 Cost Accounting (4 credits)

The fundamental cost accumulation techniques for manufacturing and non-manufacturing companies are studied. Emphasis is on job and project costing, direct, standard, by-product and joint product and process costing. Quantitative methods applicable to cost accounting are studied. Trains students to develop accounting systems that will enhance performance measurements and decision making within the firm.

ACC 347 Periodic Financial Reporting (3 credits)

A comprehensive study of current standards controlling financial reporting to the public, lenders and directors, and filing requirements under SEC and stock exchange practice.

ACC 366 Forensic Accounting (3 credits)

This course explores the forensic accountant’s role in today’s economy. Topics cover include fraud detection and fraud investigation techniques, valuation of closely held businesses and professional practices, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in real life cases and testify as expert witnesses in a mock courtroom trial.

ACC 375 Accounting Information Systems (3 credits)

This course provides a conceptual framework and body of knowledge within which to study the role of contemporary information systems in organizations. Students learn how information systems operate including the basic procedures and controls used in processing business transactions, accounting applications, and generating various documents and reports. Students gain a basic understanding of a wide range of systems analysis and design techniques and the steps involved in developing comprehensive systems.

Prerequisite: ACC 347 or ACC 301

Sample Course Schedule

Year 1 Year 2 Year 3
BUS 101 – Contemporary Business Practice (3)
LAW 101 – Business Law (3)
MAR 201 – Principles of Marketing (3)
ACC 305 – Internal Auditing I (3)
ACC 347 – Periodic Financial Reporting (3)
ACC 301 – Intermediate Accounting (4)
ACC 203 — Financial Accounting (4)
MGT 150 — Managerial & Organizational (3)
MGT 226 — Business Analytics (3)
ACC 306 — Internal Auditing II (3)
MGT 490 — Business Strategy (3)
ACC 375 — Accounting Info Systems (3)
ACC 204 — Managerial Accounting (4)
MAT 117 — Elementary Statistics (4)
ACC 366 — Forensic Accounting (3)
FIN 260 — Financial Management (3)
ACC 319 — Cost Accounting (4)