Accounting
B.B.A. Degree, Postbaccalaureate Certificate, Minor
The accounting department offers an extensive program for those interested in the fields of general accounting, auditing, managerial accounting, taxation and government accounting. The objectives of the program are to provide a strong business background through an understanding of accounting and to train students for employment in accounting work.
The College of Business and Security Management is accredited by the Association to Advance Collegiate Schools of Business International and is one of only approximately 1.5% of schools worldwide with an additional specialized accounting accreditation. The UAF accounting program is the only accounting program in Alaska with AACSB accreditation.
B.B.A., Accounting
The accounting program prepares students for certification as certified public accountants, certified management accountants, certified financial managers, certified internal auditors and certified fraud examiners. The UAF accounting program places nearly 100% of its graduates.
Minimum Requirements for Accounting Bachelor's Degree: 120 credits
Learn more about the bachelor’s degree in accounting, including an overview of the program, career opportunities and more.
Postbaccalaureate Certificate, Accounting
The accounting postbaccalaureate certificate provides candidates who already have a bachelor's degree in another field of study with the accounting program core body of knowledge that will enable them to complete the CPA exam and seek professional employment as accounting professionals.
Minimum Requirements for Accounting Postbaccalaureate Certificate: 30 credits
Course Lists by Subject
Accounting (ACCT)
ACCT F261X Principles of Financial Accounting (s)
3 Credits
Offered Fall, Spring and Summer
During this course, we will study accounting from two different methodical approaches: the preparer approach (i.e. a look at how an accounting system is created to record, process and report accounting information) and the user approach (i.e. a look at how various people use the information generated by accountants).
Prerequisites: Sophomore standing or higher; placement, concurrent enrollment or completion of MATH at the F100-level or above.
Attributes: UAF GER Social Sciences Req
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F262 Principles of Managerial Accounting
3 Credits
Offered Fall, Spring and Summer
Study of the generation and analysis of accounting information and its uses by managers as they engage in planning, control and decision-making activities in business and non-business organizations. Topics include product costing, cost-volume-profit analysis, relevant costs for decision-making and capital budget decisions.
Prerequisites: ACCT F261X.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F271 Fiscal Management for Emergency Management Operations
3 Credits
Offered Fall, Spring and Summer
Students will learn about the basic accounting and financial requirements for public organizations such as fire, police and similar functions of local governments. The major topics covered include: understanding financial reports, budgeting preparation, and grants and contracts administration.
Prerequisites: Sophomore standing or higher; placement, concurrent enrollment or completion of MATH at the F100-level or above.
Cross-listed with HSEM F271.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F330 Income Tax
3 Credits
Offered Fall and Spring
Survey of basic concepts of federal taxation with emphasis on taxation of individuals and the impact of taxes on business and investment planning.
Prerequisites: ACCT F361.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F342 Managerial Cost Accounting
3 Credits
Offered Fall and Spring
Cost accounting with managerial emphasis on planning, control and decision-making. Topics include cost-volume-profit analysis, costing systems, profit planning, flexible budgets, standard costs, responsibility accounting, inventory costing alternatives and relevant costs for decision-making.
Prerequisites: ACCT F262.
Special Notes: For accounting majors: No credit may be earned for more than one of ACCT F342 or ACCT F352.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F352 Management Accounting
3 Credits
Business policy profit planning, resource planning, control concepts, reporting for management control and impact of public reporting on management decisions.
Prerequisites: ACCT F261X; ACCT F262.
Special Notes: For non-accounting majors only: No credit may be earned for more than one of ACCT F342 or ACCT F352.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F356 Internship in Accounting
1-3 Credits
Offered As Demand Warrants
Supervised accounting work experience in an approved position related to the student's career interests. Number of credits earned depends upon the type of position and time worked. No student may count more than 9 internship credits towards an undergraduate degree, with these credits being electives.
Prerequisites: Permission of the CBSM advisor.
Special Notes: Internship credits may not be taken as one of the two required senior-level accounting electives.
Lecture + Lab + Other: 0 + 6-14 + 0
Grading System: Letter Grades with option of Plus/Minus
Repeatable for Credit: May be taken 9 times for up to 9 credits
ACCT F361 Intermediate Accounting I
3 Credits
Offered Fall and Spring
Discussions of financial accounting topics from the perspective of both accounting practice and theory. Working capital and fixed asset accounts are emphasized. Ethical and international accounting issues are emphasized throughout the sequence.
Prerequisites: ACCT F262.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F362 Intermediate Accounting II
3 Credits
Offered Fall and Spring
Discussion of financial accounting topics from the perspective of both accounting practice and theory. Long-term liabilities and stockholder's equity are emphasized. Ethical and international accounting issues are emphasized throughout.
Prerequisites: ACCT F361.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F401 Advanced Accounting
3 Credits
Offered Fall and Spring
Accounting for business combinations: parent-subsidiary and home office/branch relationships, partnerships and multinational enterprises.
Prerequisites: ACCT F362.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F404 Advanced Cost Accounting and Controllership
3 Credits
Offered As Demand Warrants
Study of the controllership function with emphasis on advanced cost and managerial accounting topics related to contemporary organizations.
Prerequisites: ACCT F342.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F414 Governmental and Nonprofit Accounting
3 Credits
Offered Spring
Accounting for governmental units, public schools, colleges and universities, health care providers, voluntary health and welfare organizations and other nonprofit organizations.
Prerequisites: WRTG F111X; WRTG F211X, WRTG F212X, WRTG F213X or WRTG F214X; COM F121X, COM F131X or COM F141X; ACCT F362; ACCT F452 or ACCT F472.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F430 Advanced Taxes
3 Credits
Offered Fall
Advanced study of income taxation, emphasizing federal taxation of corporations and partnerships.
Prerequisites: ACCT F330.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F452 Auditing
3 Credits
Offered Spring
Introduction to the professional standards and procedures applicable to an auditor's examination of financial statements. Compliance and Operational auditing, ethical and legal responsibilities, and international auditing issues are emphasized.
Prerequisites: ACCT F362; AIS F316; BA F325; WRTG F111X; WRTG F211X, WRTG F212X, WRTG F213X or WRTG F214X.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
ACCT F472 Internal and Government Auditing
3 Credits
Offered Fall
Internal auditing including financial, compliance and performance audits. An overview of auditing concepts and practice is discussed with specific application to internal auditing and governmental auditing, including federal and state single audits. For auditor practitioners and students without field experience in auditing.
Prerequisites: ACCT F362; BA F325; WRTG F111X; WRTG F211X, WRTG F212X, WRTG F213X, WRTG F214X.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
Accounting and Information Systems (AIS)
AIS F101 Effective Personal Computer Use
1 Credit
Offered Fall, Spring and Summer
Using and understanding advanced computing software applications. Course develops conceptual and practical knowledge of advanced presentation/communications software, database programs and operating systems.
Lecture + Lab + Other: 1 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
AIS F310 Management of Information Systems
3 Credits
Offered Fall and Spring
The role information technology plays in organizations including its impact on information systems, management and business strategy. A conceptual model of system design is introduced and basic business internal controls are surveyed.
Prerequisites: AIS F101.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
AIS F316 Accounting Information Systems
3 Credits
Offered Fall and Spring
Accounting systems for business and public entities. Emphasis on internal control functions and design concepts.
Prerequisites: AIS F101; ACCT F262.
Lecture + Lab + Other: 3 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
AIS F324 Advanced MS Excel
1 Credit
Offered Fall, Spring and Summer
Advanced features of the Microsoft Excel spreadsheet program. Includes spreadsheet design and layout, customized graphics, customized reports using database features, optimization/statistical techniques and programming with the Excel macro language. Student is assumed to have basic proficiency with Microsoft Excel.
Prerequisites: AIS F101; ACCT F262.
Lecture + Lab + Other: 1 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
AIS F342 MS Excel for Finance
1 Credit
Offered Fall and Spring
In this course, students will develop proficiency in Microsoft Excel for financial analysis. This class is especially well-suited to aspiring finance and accounting professionals; it serves to reinforce material covered in financial management and introductory accounting, while building related applied expertise in Excel.
Prerequisites: AIS F101; AIS F324; BA F325 (may be taken concurrently).
Lecture + Lab + Other: 1 + 0 + 0
Grading System: Letter Grades with option of Plus/Minus
Dr. Ken Abramowicz
Associate Professor, Accounting
kfabramowicz@alaska.edu
Phone: (907) 474-7080
Office: 225C, Bunnell Building
Amy Cooper
Instructor, Accounting
akcooper@alaska.edu
Phone: (907) 474-5745
Office: 217A, Bunnell Building
Satya Moehlin
Instructor, Accounting
Ruth Prato
Instructor, Accounting
arprato@alaska.edu
Phone: (907) 474-5136
Office: 219A, Bunnell Building
Dr. H. Charlie Sparks
Director, Accounting
Professor, Accountinghcsparks@alaska.edu
Phone: (907) 474-5037
Office: 217B, Bunnell Building
