Accounting

Accounting is the language of business that measures, processes and communicate the financial information about an economic entity. Hence accounting is responsible to measure the results of a financial organization’s economic activities and delivers this information to a variety of users including investors, creditors, management and regulators. The goal of the BBA in Accounting at the Polytechnic University Orlando Campus is for students to develop professional skills, tools and knowledge needed to enter into these highly competitive fields. The student will be equipped to pursue a productive career that is characterized by continued professional growth.

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Description

Accounting is the language of business that measures, processes and communicate the financial information about an economic entity. Hence accounting is responsible to measure the results of a financial organization’s economic activities and delivers this information to a variety of users including investors, creditors, management and regulators.

The goal of the BBA in Accounting at the Polytechnic University Orlando Campus is for students to develop professional skills, tools and knowledge needed to enter into these highly competitive fields. The student will be equipped to pursue a productive career that is characterized by continued professional growth.

The BBA in accounting is built upon the fundamental concepts of management, accounting, humanistic and social sciences. This will provide the future BBA graduate students a healthy self-image, a well-rounded knowledge of their role in society, the ability to communicate, to develop their creativity and to apply their knowledge.

Degree Offered

The School of Management at Polytechnic University Orlando Campus offers undergraduate instruction leading to the degree of Bachelor of Business Administration in Accounting (BBA)

Mission

The School of Business Administration, Management and Entrepreneurship at Polytechnic University of Puerto Rico is dedicated to providing students with a well-rounded, technology-oriented business education that will empower them to become tomorrow’s socially responsible business leaders.

Objectives

The main objectives of the academic programs offered at the School of Business Administration, Management and Entrepreneurship are to:

  • Provide a multi-disciplinary approach to business decision-making.
  • Enhance the student’s awareness and skills in technology, quantitative reasoning, knowledge of business fundamentals and their understanding of its application in a global business environment.
  • Improve the student’s leadership abilities, teamwork, and communication skills. Contribute to achieving personal, professional, and academic goals while being aware of ethical, and social responsibilities in the decision-making process.

Outcomes

Outcomes Description

1

Demonstrate the ability to gather and analyze information for research and creative problem-solving.

2

Employ effective communication skills in a variety of business situations and daily work environments.

3

Acquire the ability to utilize leadership skills, to influence and support others in the performance of their tasks.

4

Demonstrate the ability to work effectively as a team member and team leader.

5

Develop the ability to manage technological change and understand its role in the global business environment.

6

Demonstrate ability for self-evaluation, and behavior modification, and evidence comprehension of business ethics and social responsibility.

7

Develop the ability to integrate and apply knowledge of the various business disciplines, in conjunction with the selected specialization, to improve the decision-making process.

8

Acquire the ability to conceptualize, plan, develop and apply the necessary skills to engage in an entrepreneurial endeavor.

Enrollment

ACADEMIC YEAR ENROLLMENT
2011-2012 6
2012-2013 7
2013-2014 8
2014-2015 8
2015-2016 6

 

Graduation Data

ACADEMIC YEAR Degrees Awarded
2011-2012 5
2012-2013 2
2013-2014 1
2014-2015 4

 

Graduation Requirements

General Education 30 credits
Core Courses 27 credits
Academic Track 26 credits
Business and Free Electives 24 credits

122 Total Credit Hours

Course Description

ENGL 0100 Preparatory English

Three credit-hours
Pre-requisites: NONE
The course is designed to develop basic written and oral skills. It promotes oral communication and personal expression, giving special emphasis to the development of vocabulary. By performing language functions, students acquire the basic skills of the English language.

ENGL 0110 English Grammar

Three credit-hours
Pre-requisites: ENGL 0100 or Placement by Admission Office.
Fundamental course in language designed to provide students with grammar skills in English for listening and writing with emphasis in increasing student’s capability of developing logical thinking both in speaking and writing.

MATH 0102 Preparatory Mathematics

Three credit-hours
Pre-requisites: Placement Test by Admission Office
Study of basic operations on natural, whole integers, rationals, irrational numbers. Includes also fundamental properties of arithmetic, percent, ratio and elements of algebra; polynomial-basic operations; algebraic fractions; exponents and radicals and applications. A grade of “C” or better must be earned for placement in the next course.

ENC 1101 English Composition I

This is a required general education course in college-level writing.  Emphasis is placed on unified, coherent, and organized essay writing.  Sentence and paragraph structure and writing fundamentals will also be reviewed.

ENC 1102 English Composition II

This is a required general education course in college level writing and builds on the foundation of English Composition I.  Further development of the students’ skills in composition, essay, communication, and research are included.

SPC 1026 Fundamentals of Speech Comm.

This course reviews the oral communication skills necessary for success in the student’s personal, professional and educational settings.  The student will develop appropriate communication behaviors.

WOH 2012 World Civilization I

A survey course emphasizing world civilizations from the prehistoric period to the 18th century.  Discussion traces events which have shaped our cultural history.

ARH 1000 Art Appreciation

A chronological survey of the visual arts from pre-history to modern day.  Students’ will discover the visual arts as an important social force throughout history.

HUE 1999 Selected Topics in Humanities

In-depth, intensive study of selected topics in the area of Humanities.  If different topics are studied, this course may be taken twice for credit.

HUM 1020 Humanities

A basic approach to the creative ideas, works, and accomplishments of various cultures from the areas of art, drama, music, and literature.

LIT 2411 Literature and Culture Issues

In this course the student will delve into the basics of literature.  The creation of imaginative literature will be reviewed as well as the aesthetic value.  Consideration will be given to techniques and theories with the focus on practical criticism.  Several genres and literary periods will be studied

MUL 1010 Music Appreciation

A chronological survey of music from pre-history to modern day.  Students will discover music as an important social force throughout history.

SPN 1120 Elementary Spanish I

A course designed for beginners to acquire proficiency in the basic skills of Spanish listening/understanding, speaking, reading, and writing.  Emphasis is placed on vocabulary and pronunciations

SPN 1121 Elementary Spanish II

A continuation of Elementary Spanish I, this course is designed to take the beginning Spanish speaking learner to the next level.  Continued emphasis is placed on listening/understanding, speaking, reading, and writing.

MAC 1105 College Algebra

A detailed introduction to the fundamental concepts of algebra.  Topics include linear and quadratic equations, graphing, functions, inequalities, rational expressions, radicals, and system of equations.  The course emphasizes critical thinking and problem solving skills

CGS 1100 Computer Science

An introduction to computer fundamentals including information processing, operation, and usage of an operating system.  Applications in word processing, electronic spreadsheets, and electronic filing systems are presented.

MSE 1999 Selected Topics in Math. or Sciences

In-depth, intensive study of selected topics in the areas of Mathematics or Sciences.  If different topics are studied, this course may be taken twice for credit

PSC 1121 Physical Science

A general study of the common phenomena, concepts and principles selected from astronomy, physics and chemistry.

PSY 2012 Introduction to Psychology

This course is designed to be an overview of the field of psychology.  It provides a basic understanding of human behavior.

SSE 1999 Selected Topics in the Social Sciences

In-depth, intensive study of selected topics in the area of Social Sciences.  If different topics are studied, this course may be taken twice for credit.

SYG 2000 Introduction to Sociology

An overview of society with emphasis on the relationships between human culture and the individual.  It looks at cultural norms, the organization of society, human behavior in groups, social institutions, and the implications of social change.

ACC 2001 Principles of Accounting I

An introduction to the basic principles of financial accounting with emphasis on basic accounting procedures. Analysis of income statement procedures, computerized accounting applications and the accounting cycle are highlighted.  Other topics include inventories, receivables, and cash.

ACC 2011 Principles of Accounting II

A continuation of Accounting I this course emphasizes accounting theory and applications as they apply to the accounting cycle.  Discussions also include plant assets, intangible assets, current and long-term liabilities.

MGT 2021 Principles of Management

This course analyzes the major functions of management including planning, staffing, directing, and controlling.  Emphasis is placed on learning how to manage organizations.  Topics include goal setting, strategic planning, decision making, and organizational structure.

BUL 2241 Business Law-I

This course covers basic principles of law and their application to business problems. Topics include a discussion of legal rights and social forces; the legal relationships of government, business and society; law of contracts; personal property, bailments, sales of goods, torts and business crimes.

ECO 2013 Principles of Macroeconomics

A study of basic economic concepts.  Topics include the modern national income formation theory, economics fluctuations, money, banking monetary, and fiscal policy, economic stabilization theory and policy, the public sector, economic growth and development, and comparative economics systems.

ECO 2023 Principles of Microeconomics

 

FIN 2000 Principles of Finance

This course is an introductory course reviewing the creation allocation and utilization of money, and the effect of monetary policy upon individuals, business, national and international economics.

MAR 1011 Principles of Marketing

This course deals with the distribution of goods from producer to consumer and covers such topics as market research and analysis, buying and selling, product design, pricing, promotion, transportation, competition, and the responsibilities of the marketing manager.

COM 3010 Database Management

A study of the principles of a database system.  Surveys the methodology used in database management and analyses the software and programming of the database environment.

ISY 3510 Management Information Systems

Introduction to the concepts of management information systems.  Emphasis on system design.  Analyze the organization in terms of its structure and information requirements. Identify major subsystems of the organization. Such as requirements planning, manufacturing, human resources, etc.

MGT 3110 Managerial Accounting

Focuses on the compilation, use and analysis of financial accounting as tools for management decision process, the role of the accounting manager in the enterprise, and the interpretation of financial systems; the use of costs as a tool for planning and controlling the activities of manufacturing and distributing merchandise as well as directing service enterprises.  Emphasis on quantitative aspects of budgets, cost per unit, break-even point and decision process techniques.

MGT 3620 Organizational Behavior

This course focuses on the importance of understanding behavior in organizational settings and applying scientific methods to the resolution of managerial problems and the improvement of the organization.

MGT 3640 Organizational Communications

The role of communication in the effective management of formal organizations is studied.  Contemporary communication theory as well as a set of strategies and methods helpful in analyzing an organization’s ability is examined.

MGT 3650 Business Law and Ethics

Current topics in the area of law, regulatory controls, and ethical issues and their effect on decision making are examined.  Attention is given to developing critical thinking skills to make humane and informed choices in resolving managerial dilemmas which pose ethical or legal problems

MGT 4620 Strategic Management

This course studies contemporary models geared toward development of strategies, planning, and control of organizations.  It focuses on strategic management and business policy as well as the decision making process to develop competitive organizations.

MGT 4630 International Business

This course examines the aspects and activities of international business and offers insight into the importance of world trade among multinational organizations.  The diversity among international markets is also examined.

STA 2010 Probability and Statistics

Introduction to the fundamentals of descriptive and inferential statistics; procedures for the collection organization and analysis of data; frequency distributions, graphing techniques, measures of central tendency, measures of dispersion, standard deviation and probability distributions.

ACC 3310 Cost Accounting

A study of the methods and procedures of accounting in the determination of the unit cost of a product.  It includes the procedures for the three main elements of the cost of the product (material, labor and overhead) using cost accumulation and standard cost.  Emphasis is placed in the control of production costs.

ACC 3320 Computer Applications in Accounting

Installation, application and study of accounting software such as Peachtree and other popular packages in extensive use.  These programs are used to analyze various accounting scenarios and prepare financial statements.

ACC 3330 Intermediate Accounting I

This is the first of two courses designed to cover financial topics in depth.  The course covers the development of accounting principles, preparation of financial statements, and use of time value of money.

ACC 3340 Intermediate Accounting II

This course continues Intermediate Accounting I and is designed to cover additional financial topics in depth.  The course covers the development of financial instruments and an introduction to the decisions and opinions of the regulatory bodies of the accounting practice.

ACC 3360 Federal Income Taxes

A study of the principles and procedures used to prepare income tax returns for individuals, partnerships, and corporations.

ACC 4310 Advanced Accounting

Special problems in the field of accounting. Includes partnerships, installment sales, consignments, home offices, consolidations, and non-profit organizations.  It also includes topics in fund accounting

ACC 4320 Auditing

A study of the principles of auditing and their application to financial statements.  Internal control systems, auditing programs, ethical principles and responsibilities of auditors are covered.

MGT 4670 Management Practices**

This course is designed to provide the student with practical and real life experiences in the field.  A written report reflecting the course experiences will be prepared by the student.