Accounting Management (AM-BAS, Bachelor of Applied Science)

This course provides a comprehensive introduction to auditing principles, standards, and practices, with a focus on preparing students for the Auditing and Attestation (AUD) section of the CPA Exam. Students will explore the ethical and professional responsibilities of auditors, risk assessment, internal controls, audit evidence, and reporting. Emphasis is placed on developing critical thinking, analytical reasoning, and professional judgment skills. This class may include students from multiple sections.

Must be seeking a Bachelor of Applied Science in Management degree to enroll. If interested, visit pencol.edu/bas.

This course provides an in-depth study of financial accounting concepts, principles, and standards, focusing on the preparation and presentation of financial statements in accordance with U.S. GAAP. Topics include the accounting cycle, time value of money, revenue recognition, and the measurement and reporting of assets. Emphasis is placed on conceptual understanding, technical proficiency, and the development of analytical skills necessary for success on the CPA Exam and in professional practice. This class may include students from multiple sections.

Must be seeking a Bachelor of Applied Science in Management degree to enroll. If interested, visit pencol.edu/bas.

This course continues the exploration of financial accounting with a focus on complex transactions and financial reporting issues. Topics include long-term liabilities, stockholders’ equity, earnings per share, income taxes, pensions, and leases. The course emphasizes the application of accounting standards, critical thinking, and ethical decision-making, preparing students for the CPA Exam and careers in accounting and finance.This class may include students from multiple sections.

Must be seeking a Bachelor of Applied Science in Management degree to enroll. If interested, visit pencol.edu/bas.