Program Details

Program Outline

Our Bachelor of Business Administration with a specialization in Accounting combines core courses in business fundamentals with in-depth study of accounting principles, concepts, regulatory law and budgeting. Plus, you can develop key managerial skills such as team leadership and management tactics.

We can help you learn how to:

  • Assess decisions and employ methods for improving decision-making
  • Apply team building and leadership skills
  • Apply mathematical, statistical and research techniques to analyze contemporary business practices and functions
  • Apply the concepts and principles of finance and accounting to make effective decisions
  • Discuss current operations management practices and principles used in the current business environment
  • Understand the relationship between macro and microeconomic concepts and their application in the management of domestic and global organizations
  • Discuss the implications of technology and the Internet on today’s businesses
  • Communicate effectively in business situations
  • Recognize and manage potential ethical and legal conflicts
  • Plan and control operations through budgets, responsibility centers and cost management

General Education

BUSN 125 Applied Business Mathematics


COMP 101 Introduction to Computers


COMP 102 Introduction to Computers Lab


ECON 220 Microeconomics


ECON 224 Macroeconomics


ENGL 106 English Composition I


ENGL 107 English Composition II


HUMA 205 Art Appreciation


HUMA 215 Topics in Cultural Studies


PRES 111 Presentation Essentials


SCIE 206 Biology


SCIE 207 Biology Lab


SCIE 210 Environmental Science


SCIE 211 Environmental Science Lab


General Education Electives (1)


Total Credit Hours: 58.5


General Electives

A combination of 8 electives dependent on Program

Total Credit Hours: 36

Students enrolled in the Fashion Marketing Specialization Option are required to take: FASH 212, Historical and Contextual Studies, in place of HUMA 205 Art Appreciation; and FASH 209, Fashion Cycle, in place of one General Elective.

Lower Division Core

ACCT 205 Principles of Accounting I


BUSN 105 Introduction to Business


BUSN 150 Legal and Ethical Environment of Business


MKTG 205 Principles of Marketing


Total Credit Hours: 18

Upper Division Core

ACCT 310 Managerial Accounting


BUSN 311 Quantitative Methods and Analysis


FINA 310 Financial Management


MGMT 310 Management and Leadership of Organizations


MGMT 315 Survey of Human Resource Management


MGMT 305 Management Information Systems


Total Credit Hours: 27



ACCT 311 Principles of Financial Accounting


ACCT 315 Intermediate Accounting I


ACCT 320 Intermediate Accounting II


ACCT 420 Cost Accounting


ACCT 430 Taxation


ACCT 435 Auditing


ACCT 440 Accounting Information Systems


ACCT 445 Government/Institutional Accounting


MGMT 499 Program Capstone


Classes Overview

At AIU, more of the courses you take, on average, are devoted to your field of interest than at other similar schools. Your classes may include:

Principles of Financial Accounting

This course focuses on the underlying concepts, ethical, regulatory and business environment of financial reporting with an emphasis on measurement, valuation and presentation of typical asset-related items.

Intermediate Accounting I

Intermediate accounting I provides a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, prepares the student to understand accounting in terms of a business' activities, which reflects the broadening definition of accounting today.

Intermediate Accounting II

This course covers the fundamentals of management accounting, including cost accounting, how to develop and use information for costing products and services, decision making, operational budgeting, performance evaluation, and other important subjects and provides an update on recent developments in the field.

Cost Accounting

An advanced study of the concepts and techniques used by management accountants to assist decision-makers within the organization. Areas covered include process accounting, job-order accounting, measuring quality costs, activity-based costing, and evaluating performance.


This course will provide the students the fundamentals of individual income taxation. A background of accounting courses is not essential for this course. The course may be of special interest to non-accounting majors. Topics include exemptions, exclusions, and deductions available to the individual. These concepts will aid the student in the preparation of an individual tax return.


This course presents concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession.

Accounting Information Systems

This course focuses on the study of concepts and terminology of accounting information systems and their use in decision making in accounting and auditing. The course also covers Information Technology (IT) fundamentals, responsibilities and business implications.

Governmental/Institutional Accounting

This course exposes students to governmental and not-for-profit accounting practices, in the areas of financial analysis and planning, accounting for general capital assets and capital projects, and long term financing and routine governmental bookkeeping.

Quantitative Methods of Analysis

In this course, students will learn the fundamentals of probability, statistics, and their applications in business decision making.

Legal and Ethical Environment of Business

This course provides undergraduate students with a comprehensive introduction to the business sector's relationship to the principal forces operating in the ethical and legal environments. Particular attention is given to the constraints and opportunities presented by the regulatory environments in North America and the European Union. The course also provides an in-depth, comparative framework for understanding the ethical and intercultural challenges facing contemporary multinational and international organizations. With respect to the legal framework within which most business organizations operate, course topics include corporate problems of raising and maintaining capital by shares; relationships of directors to shareholders; respective rights and obligations; relationships of companies to third parties; control and the principle of majority rule.

Management and Leadership of Organizations

This course examines the elements of management and leadership as they apply to modern organizations. Special emphasis is placed on organizational change, role of managers, and cultural differences found in today's management environment.

Program Capstone

The emphasis in this course is on applying and synthesizing concepts and techniques from all previous business/concentrations courses. The class sessions are designed to familiarize students with the many dimensions of business, with special emphasis on the area of specialization.

Course content subject to change.

Ways to Save

From grants to military service to transfer credit, see the variety of ways you can save time and money on your degree at AIU.

  • Scholarships & Grants - AIU offers a number of institutional scholarships and grants that can help eligible students offset the program cost and help reduce out of pocket costs
  • Military Discounts– AIU Online offers a 45% tuition discount to active military undergraduate students and a 20% tuition discount to active military graduate students, including members of the Reserves and National Guard
  • Transfer Credit – AIU’s transfer-friendly policy lets you transfer in up to 75% of the qualifying credits you need toward your degree
  • Prior Learning Credit – You can receive credits for past college courses, military service, or work experience

For more information, download AIU guides below:

  • Financial Aid Guide: Our guide to financial aid can answer your initial questions and help you prepare to apply for financial aid
  • Scholarships and Grants Guide: Learn about the scholarships and grants offered by AIU along with details about eligibility
  • Transfer Credits Guide: This guide explores how to transfer your credits from other schools—and earn college credit for your past work and military experience

Career Paths

From entertainment and sports to education and government, accounting-related careers are found in a variety of industries. According the U.S. Department of Labor, accounting jobs in these industries are in demand. In fact, by the year 2024, accounting and auditing jobs are expected to increase by as much as 11% from 2014.1

With a strong job outlook and a growing need for qualified employees possessing a knowledge base in economics, accounting in finance and taxation, cost accounting and business accounting, a career in an accounting-based field could be right for you.

Public Accounting

Completing a broad range of accounting tasks for clients, this may include companies or individuals. Tasks may include examining financial records for accuracy, preparing tax documentation, maintaining financial records, and making recommendations to reduce cost, increase revenue, and improve profits.

Management Accounting

Completing many of the same day-to-day tasks that fall under public accounting, those within this field work within a company to record, examine and analyze the financial information for that specific organization.

Government Accounting

Those in government accounting, ensure that the financial activities conducted by government agencies or private businesses regulated by federal, state, or local government are in line with regulations and taxation.

Internal Auditing

Conducting official examinations of organizations' financial practices to help eliminate waste, reduce fraud, and identify any possible mismanagement of funds.

1Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2014-15 Edition, Accountants and Auditors, on the Internet at (visited March16, 2016).


AIU’s business administration degree programs with all their specializations are programmatically accredited by the Accreditation Council for Business Schools and Programs (ACBSP).Learn More

The ACBSP accreditation means that AIU’s business administration programs meet the rigorous standards of this leading accreditation association. It helps ensure that what we teach is industry-current and industry-relevant in today’s business environment and can make your education meaningful in the marketplace.

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Classes Start November 21, 2016