The W. A. Franke College of Business

2011-2012 Undergraduate Catalog Progression Plans are for planning purposes
only; see the catalog for official details.

Accountancy, Bachelor of Science in Accountancy

5YR Progression Plan-Classic

Campus Availability

  • Flagstaff

Year 1

Course # Course Description Units Notes
1. Choose one of the options below:
-Option A-
CIS120 Intro To Computer Info Systems 3
Description: Introduces computer and information systems, including the development and hands-on use of applications designed for communications, decision support, and database management. Letter grade only. Course fee required.
Requirement Designation: Science and Applied Science
Currently Scheduled: Fall 2014 Spring 2015
-Option B-
ACC205 Legal Environment Of Business 3
Description: Basic coverage of the environment of business, including legal and ethical issues and the regulatory and global environment of business that affect business policies and decisions. Letter grade only.
Currently Scheduled: Fall 2014 Spring 2015
2. MGT101 Introduction To Business 3
Description: Introduces the functional areas of business management and how they interrelate to maximize wealth in a socially responsible way. Students who have business major status may not enroll in this course. Letter grade only.
Prerequisite: Freshmen or Sophomore status only and not currently Bus Major Status/Business Professional Program Milestone
Currently Scheduled: Fall 2014 Winter 2014 Spring 2015
3. MAT114 Quantitative Reasoning 3
Description: Contemporary quantitative methods, especially descriptive statistics, elementary probability, examples of statistical inference, linear and exponential models of growth and decay, and applicable discrete models. Fulfills liberal studies foundation requirement. Letter grade only. Course fee required.
Prerequisite: (MAT 100 with a grade of P taken Fall 2013 or later) or (MAT 102X with a grade of C or better) or Math Placement Test Results (ALEKS/MATHA 35+; MATHC 30+; PLACE 43+) or International Exchange Student Group
Requirement Designation: Foundation Requirement
Currently Scheduled: Fall 2014 Spring 2015
4. NAU100 Transition To College 1
Description: Interactive course designed to facilitate student success through exploration of academic, navigation, and life skills, familiarize students with campus resources and services, and assist students in forming a support network. Letter grade only.
Currently Scheduled: Fall 2014
5. LIBSTCOURSE Liberal Studies Course 3
6. LS/DIVCOURSE Liberal Studies/Diversity Course 3
Course # Course Description Units Notes
1. Choose one of the options below:
-Option A-
CIS120 Intro To Computer Info Systems 3
Description: Introduces computer and information systems, including the development and hands-on use of applications designed for communications, decision support, and database management. Letter grade only. Course fee required.
Requirement Designation: Science and Applied Science
Currently Scheduled: Fall 2014 Spring 2015
-Option B-
ACC205 Legal Environment Of Business 3
Description: Basic coverage of the environment of business, including legal and ethical issues and the regulatory and global environment of business that affect business policies and decisions. Letter grade only.
Currently Scheduled: Fall 2014 Spring 2015
2. MAT119 Finite Mathematics 3
Description: Concepts, techniques and applications of systems of linear equations, geometric linear programming, mathematics of finance, combinatorics and probability. Letter grade only. Course fee required.
Prerequisite: (MAT 114 with a grade of C or better or Math Placement Test Results (ALEKS/MATHA 50+; MATHC 50+; PLACE 55+)) or International Exchange Student Group
Currently Scheduled: Fall 2014 Spring 2015
3. ENG105 Critical Read/Writng In Univ 4
Description: Writing skills for completing university coursework. Fulfills the liberal studies requirement for English composition. Letter grade only. Course fee required.
Prerequisite: ((English Placement Test Results (ACT 17+; Accuplacer WR 4-7; IELTS 6+; PLACE 30+; SATI 340+, TOEFL PB 525+/CB 193+/IB 70+)) or (Test Results (ACT < 7; AccuplacerWR < 4; PLACE 10; SATI < 340) and Corequisite: ENG 107))
Requirement Designation: Foundation Requirement
Currently Scheduled: Fall 2014 Spring 2015
4. LIBSTCOURSE Liberal Studies Course 3
5. LS/DIVCOURSE Liberal Studies/Diversity Course 3

Year 2

Course # Course Description Units Notes
1. ACC255 Principles Of Acct: Financial 3
Description: Introduces theory and practice in the preparation, analysis, and interpretation of general purpose financial statements for external users. Letter grade only.
Prerequisite: Eligible to take MAT 114 or Math Placement Test Results (ALEKS/MATHA 35+; MATHC 35+; PLACE 43+) and 26 units of coursework completed with a cumulative GPA of 2.0 or better
Currently Scheduled: Fall 2014 Spring 2015
2. ECO201 Intro To Business Statistics 3
Description: Basic business statistics including a review of descriptive measures, selected discrete probability distributions, selected continuous probability distributions, and statistical inference; statistical decision making, correlation, and regression. Letter grade only. Course fee required.
Prerequisite: MAT 119 w/ grade of C or better AND Pre- or Corequisite: CIS 120 or CIS 120H
Currently Scheduled: Fall 2014 Spring 2015
3. ECO284 Principles Of Economics: Micro 3
Description: Overview of a market economy; analysis of supply and demand; using graphical techniques; consumer behavior; production and costs; determination of prices in various product and resource markets; causes and consequences of income distribution, international economics. Letter grade only.
Prerequisite: (MAT 114 with a grade of C or better or Math Placement Test Results (ALEKS/MATHA 50+; MATHC 50+; PLACE 55+))
Requirement Designation: Social and Political Worlds
Currently Scheduled: Fall 2014 Spring 2015
4. LIBSTCOURSE Liberal Studies Course 3
5. LIBSTCOURSE Liberal Studies Course 3
Course # Course Description Units Notes
1. ACC256 Principles Of Acct: Managerial 3
Description: Introduces the development and analysis of accounting information for managerial planning and control. Letter grade only.
Prerequisite: CIS 120 and ACC 255 w/ grade of C or better
Currently Scheduled: Fall 2014 Spring 2015
2. ECO285 Principles Of Economics: Macro 3
Description: Measurement of national economic variables; determination of output, income, employment, and price levels through aggregate supply and demand analysis and related graphical techniques; business cycles, fiscal and monetary policy, global implications of international trade and production. Letter grade only.
Prerequisite: (MAT 114 with a grade of C or better or Math Placement Test Results (ALEKS/MATHA 50+; MATHC 50+; PLACE 55+))
Requirement Designation: Social and Political Worlds
Currently Scheduled: Fall 2014 Spring 2015
3. LIBSTCOURSE Liberal Studies Course 3 LIBSTCOURSE Notes
Notes: Ethics Requirement
4. LIBSTCOURSE Liberal Studies Course 3
5. LIBSTLAB Liberal Studies (LAB) Course 4
You MUST pass the ACC assessment test before taking upper-division ACC courses.

Year 3

Course # Course Description Units Notes
1. ACC300 Accounting Systems 3
Description: Introduces the function, analysis, design, and operation of accounting systems. Letter grade only.
Prerequisite: ACC Milestone and (Business Professional Program Milestone or (CIS 120, ACC 255, and ACC 256 for non-business majors))
Currently Scheduled: Fall 2014 Spring 2015
2. ACC355 Financial Reporting I 3
Description: Current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general-purpose financial statements for business entities. Letter grade only.
Prerequisite: ACC Milestone and (Business Professional Program Milestone or (CIS 120, ACC 255, and ACC 256 for non-business majors))
Currently Scheduled: Fall 2014 Spring 2015
3. MGT300 Managing, Organizing & Leading 3
Description: The environment of organizations, planning, organizing, leading, and reviewing processes and systems. Emphasizes strategic planning, teamwork, and process design. Letter grade only.
Prerequisite: Business Professional Program
Currently Scheduled: Fall 2014 Winter 2014 Spring 2015
4. MGT350W Business Communication 3
Description: Written and oral communication in organizations. Emphasizes writing letters, memos, and reports; speaking and listening skills; communication theory; precise word use; common pitfalls, interpersonal skills; human relation skills; and cross-cultural communication. This course fulfills NAU's junior-level writing requirement.
Prerequisite: Business Professional Program and (ENG 105 or HON 190 or English Placement Test Results (PLACE 60+))
Requirement Designation: Junior Writing Requirement
Currently Scheduled: Fall 2014 Spring 2015
5. ENG302W Technical Writing 3
Description: Instruction and experience in writing proposals, technical descriptions and instructions, analyses, interpretative and recommendation reports, abstracts, progress reports, business letters, technical articles, and correspondence. This course fulfills NAU's junior-level writing requirement. Letter grade only. Course fee required.
Prerequisite: ENG 105 or HON 190 or English Placement Test Results (Accuplacer WR 8; PLACE 50+) or International Exchange Student Group
Requirement Designation: Junior Writing Requirement
Currently Scheduled: Fall 2014 Spring 2015
6. MKT333 Introduction To Marketing 3
Description: Orientation to basic marketing concepts and practices. Topics include the impact of external forces on marketing decisions; marketing strategies; marketing aspects of business ethics and social responsibility; and global marketing. Letter grade only.
Prerequisite: For business majors, admission to the business professional program (BPP). For non-business majors seeking Promotion or Customer Service certificate, ECO 284 and junior level status
Currently Scheduled: Fall 2014 Winter 2014 Spring 2015
Course # Course Description Units Notes
1. ACC302 Cost Accounting 3
Description: Introduces the compilation, analysis, and interpretation of cost-accounting information with emphasis on managerial uses for planning, control, and decision making. Letter grade only.
Prerequisite: Business Professional Program Milestone or (CIS 120, ACC 255, and ACC 256 for non-business majors)
Currently Scheduled: Fall 2014 Spring 2015
2. ACC356 Financial Reporting II 3
Description: Current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general-purpose financial statements for business entities. This course is a continuation of Financial Reporting I. Letter grade only.
Prerequisite: ACC 355 with grade of C or better and Business Professional Program and Prerequisite or Corequisite: ACC 300
Currently Scheduled: Fall 2014 Spring 2015
3. FIN311 Principles Of Finance 3
Description: Surveys financial operations in relation to other business functions; internal financial activities, sources of funds, and involvement with money and capital markets; basics of financial analysis; understanding of financial system. Letter grade only.
Prerequisite: Business Professional Program
Currently Scheduled: Fall 2014 Spring 2015
4. MGT301 Production And Operations Mgmt 3
Description: Introduces the operations management function. The course is organized around the dual concepts of building and managing world-class operations. Letter grade only. Course fee required.
Prerequisite: Business Professional Program
Currently Scheduled: Fall 2014 Spring 2015
5. LIBSTCOURSE Liberal Studies Course 3
6. GECOURSE General Elective Course 3
You MUST see your faculty career mentor before registering for 7th term.

Year 4

Course # Course Description Units Notes
1. ACC455 Financial Reporting III 3
Description: Current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for business entities. This course is a continuation of Financial Reporting II. Letter grade only.
Prerequisite: ACC 300 w/ grade of C or better, successful completion of ACC 356, and Business Professional Program
Currently Scheduled: Fall 2014 Spring 2015
2. Choose one of the options below:
-Option A-
ACC480 Auditing 3
Description: Conceptual and practical aspects of the examination of financial statements by independent accountants, objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures of auditing practice, statistical sampling techniques, and auditing of EDP records. Letter grade only.
Prerequisite: Business Professional Program Milestone and Pre- or Corequisite: ACC 356
Currently Scheduled: Spring 2015
-Option B-
MAJORELECTIVE Major Elective 3 MAJORELECTIVE Notes
Notes: ACC 405 or ACC 456
3. Choose one of the options below:
-Option A-
ECO486 International Economics 3 ECO486 Notes
Description: Applies economic theory to international trade and finance, theories of exchange rate determination, the international monetary system, exchange rate regimes, international cooperation, and the impact of various labor and environmental standard and policies in an open economy setting. Letter grade only.
Prerequisite: (ECO 284 or ECO 284H) and ECO 285, with grades of C or better, and Junior Status
Currently Scheduled: Fall 2014 Spring 2015
Notes: International Business Requirement
-Option B-
FIN480 International Finance 3 FIN480 Notes
Description: Development of financial theory and intensive application of techniques in the framework of multinational corporations. Special emphasis on currency exchange and translation problems as to evaluation of international cash flows. Letter grade only.
Prerequisite: FIN 311 and Business Professional Program
Currently Scheduled: Fall 2014 Spring 2015
Notes: International Business Requirement
-Option C-
MGT405 International Management 3 MGT405 Notes
Description: Influences of financial, environmental, socio-cultural, political, and economic forces on management theory and practices of multinational enterprises. Letter grade only.
Prerequisite: (MGT 300 or MGT 300I) and Business Professional Program
Currently Scheduled: Fall 2014 Spring 2015
Notes: International Business Requirement
4. GECOURSE General Elective Course 3
5. GECOURSE General Elective Course 3
Course # Course Description Units Notes
1. ACC460 Income Tax Accounting 3
Description: Introduces tax concepts and tax entities, the role of federal taxation in business decision-making processes, basic tax research and tax planning techniques. Letter grade only.
Prerequisite: Business Professional Program Milestone or (CIS 120, ACC 255, and ACC 256 for non-business majors)
Currently Scheduled: Fall 2014 Spring 2015
2. MAJORELECTIVE Major Elective 3 MAJORELECTIVE Notes
Notes: ACC 402 or ACC 405
3. MGT490C Strategic Management 3
Description: Role of the general manager in dealing with strategic business challenges and providing leadership to the organization; integration of functional areas, policy formulation and implementation, multinational and ethical issues. Letter grade only. Course fee required.
Prerequisite: Upper-Division Business Core (BA/MGT 301, FIN 311) and (CIS 360 or ACC 300) and (MGT 300 or MGT 300I) and (MKT 333 or MKT 333I) and (BA/MGT 350W or BA/MGT 350IW or ENG 302W) and Senior Status or higher and Business Professional Program
Requirement Designation: Senior Capstone
Currently Scheduled: Fall 2014 Spring 2015
4. GECOURSE General Elective Course 3
Course # Course Description Units Notes
1. BA687 Professional Development 1
Description: This course offers enrichment activities geared to building vital business life-skills. Students will build confidence and skills in the areas of: career development, business ethics and international practices. Letter grade only. May be repeated for three units of credit.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Fall 2014
2. BA650 Sys, Orientation, & Training 1
Description: Systems view of the firm; ethics perspectives; business strategy, and the case method approach to business. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Spring 2015
3. BA653 Individuals, Teams, & Careers 1
Description: Introduces human-asset issues in organizations from personal, legal, and management perspectives. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)

Year 5

Course # Course Description Units Notes
1. BA654 Managerial Decision-making 4
Description: Analytical techniques for managerial decision-making; relationships between financial markets and firm goals, effects of cost evaluation on firm decision-making, and long-term financial decisions both nationally and internationally. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Fall 2014
2. BA652 Managing People And Processes 3
Description: Overview of the behavior and motivation of individuals within an organizational framework; interactions among organizational design, culture, and processes, emphasizing information technology; process management; and improvement. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Spring 2015
3. BA687 Professional Development 1
Description: This course offers enrichment activities geared to building vital business life-skills. Students will build confidence and skills in the areas of: career development, business ethics and international practices. Letter grade only. May be repeated for three units of credit.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Fall 2014
4. Choose one of the options below:
-Option A-
ACC556 Governmental Accounting 3
Description: Accounting theory, objectives, principles, and practice in the preparation, interpretation, and analysis of financial statements for governmental and other nonprofit organizations, fiduciary relationships, and partnership business entities. Co-convenes with ACC 456. Letter grade only.
Prerequisite: Admission to Business Administration (MBA) and ACC 356
-Option B-
ACC580 Advanced Auditing 3
Description: This course focuses on advanced auditing principles as related to publicly traded organizations, the general public, and the audit firm in general. This course is a case-based course that has selected key real-life cases, and these cases will be collectively discussed in three broad areas; (i) ethics and audit litigation (ii) audit planning and internal control structure, and (iii) substantive testing and external reporting. For each case, the presentation and class discussion will incorporate the related accounting principles and the appropriate auditing standards (PCAOB, AICPA, IFRS, FASB). Letter grade only.
Prerequisite: (Admission to Master of Business Administration prorgram (MBA) or permission of instructor) and ACC 480 with a grade of C or better
Currently Scheduled: Fall 2014
-Option C-
ACC590 Case Studies In Financial Rptg 3
Description: Focuses on the application of accounting standards to cases from public accounting. Letter grade only.
Prerequisite: (Admission to Master of Business Administration prorgram (MBA) or permission of instructor) and ACC 455 with a grade of C or better
Currently Scheduled: Fall 2014
Course # Course Description Units Notes
1. BA651 Customers, Mkts & Organizatins 4
Description: Assessment of markets and customers, both nationally and internationally. Evaluation of market structure, conduct, and performance with statistical tools. Develop, evaluate, and assess marketing strategy. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Spring 2015
2. BA687 Professional Development 1
Description: This course offers enrichment activities geared to building vital business life-skills. Students will build confidence and skills in the areas of: career development, business ethics and international practices. Letter grade only. May be repeated for three units of credit.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Fall 2014
3. ACC650 Fin Rprtng & Stmt Analysis 3
Description: Firm valuation models; accounting theory pertaining to financial reporting alternatives and issues; analysis of financial reporting pertaining to distress prediction, forecasting earnings and cash flows, and equity analysis. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
Currently Scheduled: Spring 2015
4. Choose one of the options below:
-Option A-
ACC502 Advanced Cost Accounting 3
Description: Emphasis on cost accounting as a highly developed device to assist in reaching objectives, stressing planning and controlling activities. Co-convenes with ACC 402. Letter grade only.
Prerequisite: (Admission to Business Administration (MBA) or permission of instructor) and ACC 302
-Option B-
ACC505 Advanced Business Law 3
Description: In-depth study of legal issues related to advising businesses from an accounting or senior management perspective including contract law, securities law, administrative law, employment law, ethics, and other legal topics. Co-convenes with ACC 405. Letter grade only.
Prerequisite: Admission to Business Administration (MBA)
-Option C-
ACC570 Advanced Taxes 3
Description: Advanced topics in tax research; tax planning for individuals, estates and trusts, and business entities; professional tax practices and standards. Letter grade only.
Prerequisite: (Admission to Master of Business Administration prorgram (MBA) or permission of instructor) and ACC 460 with a grade of C or better
Currently Scheduled: Spring 2015

University Requirements Specified by Major

University requirements includes 35 units of liberal studies and 6 units of diversity coursework. The courses listed below are required for the major, but may also be used to satisfy liberal studies and/or diversity. Know that if a course is used to satisfy more than one requirement it is only counted once in the cumulative totals. The sections that are blank can be satisfied with any course from the approved list of liberal studies or diversity.
Foundation Requirements:English (FNRQ:ENG) (4 units)
Foundation Requirements:Math (FNRQ:MAT) (3 units)
Aesthetic and Humanistic Inquiry (AHI) (6 units) Student Choice (6)
Social and Political Worlds (SPW) (6 units) Student Choice (6)
Cultural Understanding (CU) (6 units) Student Choice (6)
Science/Applied Science (SAS/LAB) (7 units) Student Choice (7)
Liberal Studies Elective (3 units) Student Choice (3)
Diversity:U.S. Ethnic (DIV:ETHN) (3 units) Student Choice (3)
Diversity:Global (DIV:GLBL) (3 units) Student Choice (3)

General Information

Progression Plans are intended to provide a general road map related to the sequencing of courses. 

For a full description of degree requirements, review the university catalog.  To determine what requirements you may have already met through transfer credits, AP/IB courses, or test credits review your degree progress report.

Some courses may have pre-requisites and/or require appropriate placement scores in Mathematics and English.  If you do not have the appropriate placement or pre-requisite courses, you may have to take more courses than are presented on the Progression Plan. 

Not all classes are offered every term so use caution when changing the sequencing of courses.

For further clarification, refer to the catalog (link provided at the top of this page) or speak with an academic advisor.