Accounting

Jasen Chausse smiles while receiving her sash from Accounting Director Amy Cooper during the UAF College of Business and Security Management Beta Gamma Sigma Sword and Shield Induction Ceremony in the BP Design Theatre on the UAF campus Thursday, May 4, 2023

College of Business and Security Management
Accounting Program
907-474-7461 

Department Overview

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.


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 with a bachelor's degree in another field of study with the accounting program's core knowledge that will enable them to seek employment as an accounting professional.

Minimum Requirements for Accounting Postbaccalaureate Certificate: 30 credits


Programs

Degree

Postbaccalaureate Certificate

Minor

Courses

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.

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 F465      Data Analytics for Accounting
3 Credits

Offered Fall

This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques applicable to the accounting profession.

Prerequisites: ACCT F330; ACCT F361; ACCT F452.

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

Faculty

Dr. Ken Abramowicz

Associate Professor, Accounting

kfabramowicz@alaska.edu
907-474-7080
225C Bunnell Building
Troth Yeddha' Campus


Amy Cooper

Program Director, B.B.A. in Accounting
Assistant Professor, Accounting

akcooper@alaska.edu
907-474-5745
217A Bunnell Building
Troth Yeddha' Campus


Satya Moehlin

Instructor, Accounting

skmoehlin@alaska.edu
Troth Yeddha' Campus


Ruth Prato

Assistant Professor, Accounting

arprato@alaska.edu
907-474-5136
219A Bunnell Building
Troth Yeddha' Campus


Dr. H. Charlie Sparks

Professor, Accounting

hcsparks@alaska.edu
907-474-5037
217B Bunnell Building
Troth Yeddha' Campus