The W. A. Franke College of Business

2015-2016 Undergraduate Catalog Progression Plans are for planning purposes
only; see the catalog for official details.

Accountancy, Bachelor of Science in Accountancy

Four Year Honors Plan

Campus Availability

  • Flagstaff

Year 1

Course # Course Description Units Notes
1. Choose one of the options below:
-Option A-
ISM120 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
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
-Option B-
ACC205 Intro To Business Law 3
Description: An introduction to business-related legal, regulatory, global, and ethical issues. Topics include contract law, intellectual property, employment law, business structures, and alternative dispute resolution. Letter grade only. Course fee required.
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
2. 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.
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 (MTHPLACE 30+; ALEKS 30+; PLACE 43+) or International Exchange Student Group
Requirement Designation: Foundation Requirement
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
3. HON100 Introduction To Honors 1
Description: Through an intentional active learning process, first time Honor students will critically explore an Honors education and their understanding of themselves and the world around them. Pass-fail only.
Prerequisite: Honors Student Group and less than 12 hours earned at NAU
Currently Scheduled: Fall 2018
4. HON190 Honors Colloquium 3 HON190 Notes
Description: Intensive writing and reading course designed to broaden your understanding of ideas and values from varied cultures; to strengthen your critical reading, writing, and thinking skills; and to introduce you to an honors liberal studies education. Letter grade only.
Prerequisite: Honors Student Group
Currently Scheduled: Fall 2018 Spring 2019
Notes: English Foundation Requirement.
5. DIVELECTIVE Diversity Elective 3
6. GECOURSE General Elective Course 3
Course # Course Description Units Notes
1. Choose one of the options below:
-Option A-
ISM120 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
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
-Option B-
ACC205 Intro To Business Law 3
Description: An introduction to business-related legal, regulatory, global, and ethical issues. Topics include contract law, intellectual property, employment law, business structures, and alternative dispute resolution. Letter grade only. Course fee required.
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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 110 or MAT 114 with a grade of C or better or Math Placement Test Results (MTHPLACE 50+; ALEKS 50+; PLACE 55+)) or International Exchange Student Group
Requirement Designation: Foundation Requirement
Currently Scheduled: Fall 2018 Spring 2019
3. HON29X Honors Topic Seminar 29X 3 HON29X Notes
Notes: English Foundation Requirement.
4. LIBSTCOURSE Liberal Studies Course 3
5. DIVELECTIVE Diversity Elective 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: (MAT 108 or MAT 114 with a C or better) or Math Placement Test Results (ALEKS/MATHA 50+, MATHC 50+, PLACE 55+)) and 26 units of coursework with a cumulative GPA of 2.0 or better
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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 121 with a grade of C or better Pre- or Corequisite: ISM 120
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Winter 2018 Spring 2019
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 108 or MAT 114 with a C or better) or Math Placement Test Results (ALEKS/MATHA 50+, MATHC 50+, PLACE 55+))
Requirement Designation: Social and Political Worlds
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
4. LANGUAGE101 Language 101-level Course 4
5. MAT125 Precalculus Mathematics 4
Description: Concept of function; graphs; absolute value, linear, polynomial, rational, exponential, logarithmic, and trigonometric functions, systems of equations, analytic geometry. Please note that if you have credit in the previous courses MAT 112, MAT 120 or MAT 135, you may not receive credit for MAT 125. Letter grade only. Course fee required.
Prerequisite: (MAT 108 or MAT 110 with a grade of C or better) or Math Placement Test Results (MTHPLACE 50+; ALEKS 50+; PLACE 55+) or International Exchange Student Group
Requirement Designation: Foundation Requirement
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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: ISM 120 and ACC 255 w/ grade of C or better
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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 108 or MAT 114 with a C or better) or Math Placement Test Results (ALEKS/MATHA 50+, MATHC 50+, PLACE 55+))
Requirement Designation: Social and Political Worlds
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
3. Choose one of the options below:
-Option A-
HON39X Honors Advanced Seminar 39X 3
-Option B-
LIBSTCOURSE Liberal Studies Course 3
4. LANGUAGE102 Language 102-level Course 4
5. LIBSTLAB Liberal Studies (LAB) Course 4
You MUST pass the ACC assessment test before taking upper-division ACC courses.
You MUST apply for the Business Professional Program before taking upper-division business 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 (ISM 120, ACC 255, and ACC 256 for non-business majors))
Grade Required: Grade of "C" or better
Currently Scheduled: Fall 2018 Spring 2019
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 (ISM 120, ACC 255, and ACC 256 for non-business majors))
Grade Required: Grade of "C" or better
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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 (BPP)
Currently Scheduled: Summer 2018 Fall 2018 Winter 2018 Spring 2019
4. MGT301 Principles Of Operations Mgmt 3
Description: The course explores impacts of operations management decisions on other areas of operations and all other business functions. Students are challenged to apply critical thinking skills and quantitative models in forecasting, project management, inventory control and statistical process control to generate solutions to operations management problems. Letter grade only. Course fee required.
Prerequisite: Business Professional Program (BPP)
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
5. Choose one of the options below:
-Option A-
ACC340 Accounting Ethics 3 ACC340 Notes
Description: This course is a study of accounting ethics, related professional responsibilities and their relationships with business issues. It covers the identification of ethical issues, analysis of the issues using a multiple frameworks and theories, and development of conclusions and action items to resolve those issues. Letter grade only.
Prerequisite: ACC Milestone and Business Professional Program Milestone
Currently Scheduled: Fall 2018 Spring 2019
Notes: Ethics requirement (ACC 340 or MGT 340)
-Option B-
MGT340 Business Ethics 3
Description: This course covers the identification of ethical issues, analysis of the issues using a framework and multiple theories and development of conclusions and action items to resolve those issues. Letter grade only.
Prerequisite: Business Professional Program (BPP)
Requirement Designation: Aesthetic & Humanistic Inquiry
Currently Scheduled: Summer 2018 Fall 2018 Winter 2018 Spring 2019
You MUST see your faculty advisor before registering for 6th term.
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 (ISM 120, ACC 255, and ACC 256 for non-business majors in Accounting Cert )
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
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 2018 Spring 2019
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 (BPP)
Currently Scheduled: Summer 2018 Fall 2018 Winter 2018 Spring 2019
4. Choose one of the options below:
-Option A-
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: Summer 2018 Fall 2018 Spring 2019
-Option B-
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.
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: Summer 2018 Fall 2018 Spring 2019
5. 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: (Marketing Certificate or Hospitality Marketing and Sales Certificate) ECO 284 and junior-level status
Currently Scheduled: Fall 2018 Winter 2018 Spring 2019

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 2018 Spring 2019
2. Choose one of the options below:
-Option A-
ACC402 Advanced Cost Accounting 3 ACC402 Notes
Description: Emphasizes cost accounting as a highly developed device to assist in reaching objectives, stressing the planning and controlling aspects of cost accounting. Letter grade only.
Prerequisite: ACC 302 and Business Professional Program
Notes: Major Elective
-Option B-
ACC405 Advanced Business Law 3 ACC405 Notes
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. Letter grade only.
Prerequisite: Junior status and ACC 205
Currently Scheduled: Fall 2018 Spring 2019
Notes: Major Elective
ACC 405 counts toward your degree. It does not count toward CPA licensure requirements (30 units of upper-division accounting)
-Option C-
ACC456 Governmental Accounting 3 ACC456 Notes
Description: Accounting theory, objectives, principles, and practice in the preparation, interpretation, and analysis of financial statements for governmental and other nonprofit organizations and fiduciary relationships and partnership business entities. Letter grade only.
Prerequisite: Business Professional Program and Prerequisite or Corequisite: ACC 356
Currently Scheduled: Fall 2018 Spring 2019
Notes: Major Elective
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 and ECO 285 with grades of C or better and Junior-level Status
Currently Scheduled: Fall 2018
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 2018 Spring 2019
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: Summer 2018 Fall 2018 Spring 2019
Notes: International Business Requirement
-Option D-
MKT480 International Marketing 3 MKT480 Notes
Description: Marketing opportunities and strategies for multinational organizations. Special attention given to planning and implementing marketing mix variables in international settings. Letter grade only.
Prerequisite: For business majors: MKT 333 and Business Professional Program (BPP). For non-business majors: Marketing Certificate, MKT 333, ECO 285 and junior-level status
Currently Scheduled: Summer 2018 Fall 2018 Spring 2019
Notes: International Business Requirement
4. GECOURSE General Elective Course 4
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 (ISM 120, ACC 255, and ACC 256 for non-business majors in Accounting Cert )
Currently Scheduled: Fall 2018 Spring 2019
2. ACC480 Auditing 3 ACC480 Notes
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 2019
Notes: Only offered in the Spring.
3. MGT490C Strategic Management 3 MGT490C Notes
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 (ISM 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: Summer 2018 Fall 2018 Spring 2019
Notes: Honors Capstone Course. Please see advisor.
4. Choose one of the options below:
-Option A-
LIBSTCOURSE Liberal Studies Course 3
-Option B-
GECOURSE General Elective Course 3

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) MAT 114 (3)
Aesthetic and Humanistic Inquiry (AHI) (6 units) MGT 340 (3)
Social and Political Worlds (SPW) (6 units) ECO 284 (3), ECO 285 (3)
Cultural Understanding (CU) (6 units) LANGUAGE 101 (4), LANGUAGE 102 (4)
Science/Applied Science (SAS/LAB) (7 units) ISM 120 (3)
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)

Program Information

PROGRAM INFORMATION

The Business Professional Program: The goal of the business students during their first four terms is to complete the foundation courses for the College’s majors. Satisfactory completion of the lower-division (100 and 200-level) coursework is required before the student begins to take upper-division (300 and 400-level) business courses in the professional program. Please refer to the academic catalog for details about the admissions requirements for the Business Professional Program. 
Continuation in the B.S. ACCY Accountancy program is predicated on successful completion of a skills assessment and successful completion of all upper-division ACC courses within three attempts. 


CONTACT INFORMATION

Office of Academic Services
The W. A. Franke College of Business
Building 81, Room 222
Phone: 928-523-5232
Fax: 928-523-6559
E-mail: fcboas@nau.edu
Web site:www.franke.nau.edu



University Honors Program
1124 S Knoles Dr
PO Box: 5689
Flagstaff  AZ  86011-5689
Cowden Hall - (Bldg #38)
Email: Honors@nau.edu
Phone: 928-523-3334
Fax: 928-523-6558
http://nau.edu/Honors

 

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 Academic Catalog.  To determine what requirements you may have already met through transfer credits, AP/IB courses, or test credits review your Academic Requirements, advisement report.
 
Some courses may have prerequisites and/or require appropriate placement scores in Mathematics and English.  If you do not have the appropriate placement or prerequisite 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.