BSA Courses

General Education Course Requirements

The general education course requirements are listed below:

  • Arts & Humanities (with no more than 6 semester credits counted from any one discipline)

18 credits

  • Social sciences (Micro and Macro Economics in the accounting sequence fulfill the requirement)

6 credits

  • Sciences

6 credits

  • Computer science

3 credits

  • Math (college algebra, calculus, selected engineering, statistics, or other relevant coursework; Data Development and Analysis in the accounting sequence fulfills this requirement)

3 credits

  • Written English 

3 credits


39 credits

Accounting Course Descriptions

Based on reasonable projections of faculty availability and appropriate curriculum considerations, the following courses can change as deemed necessary by Baker University to fulfill its role and mission. Approximately two and a half years are required to fulfill the core program requirements. Courses must be completed in the order recommended by the University.

BML 300 Introduction to Business Management and Leadership

This introductory course for adult students pursuing an undergraduate degree covers topics such as program planning, group interaction, written and oral communication skills, personality inventory, and other important skills. (3 credits)

BML 315 Best Practices in Management and Leadership

Designed to provide an overview of the roles and responsibilities of managers in the day-to-day operation of organizations, this course examines the critical roles of leadership, decision making, and communication and explores aspects of motivation and managing conflict, change, and diversity in contemporary organizations. (3 credits)

BSA 205 Financial Accounting

An introductory accounting course describing accounting theory and practice, Financial Accounting emphasizes the use of financial statements for management control. (3 credits)

BML 336 Innovative Marketing Strategies

This course examines the nature of marketing and how it identifies and satisfies consumer needs. Learn about strategic marketing processes in an organization, the environmental factors that affect marketing, how consumers reach buying decisions, marketing research methodology, and the marketing mix elements, product, price, place and promotion. (3 credits)

BSA 350 Managerial Accounting I

This is the first of two Managerial Accounting courses. This course discusses managerial accounting concepts, including costing systems, profit analysis, budgeting, performance evaluation, and product pricing. By analyzing internal company information, students learn to make decisions that influence company directions and successes. (3 credits) Prerequisite BSA 205 Financial Accounting

BBA 352 Business Law & Governmental Regulation

Business Law and Government Regulation examines the formation and application of common law, the Uniform Commercial Code, and administrative agency law in relation to the business organization. (3 credits)

BSA 242 Microeconomics

This course is an introduction to economic analysis of market economies. Topics include scarcity and choice, price and output determination, market power, and wages and employment. Evaluating the effects of government policies is emphasized. (3 credits)

BSA 470 Intermediate Accounting I

The primary goals of Financial Accounting Theory and Accounting are 1) to help students understand the theories and principles behind the pronouncements issued by regulatory bodies and used by companies to present their financial information, and 2) emphasize the proper application of these theories with consideration of ethical issues and the best benefit to investors. Students gain an advanced understanding of not only the rules of accounting, but the reasoning behind them. This basis enables students to logically apply the relevant rules from governing bodies in many different situations. It also provides them with the background to know the best sources for further information on current accounting topics. Students focus on in-depth aspects of financial accounting theory, including concepts such as revenue and expense recognition, capitalization, asset valuation, earnings per share, and implementation of international financial reporting standards (IFRS). Further, students explore regulatory requirements and key components of financial reporting. (3 credits) Prerequisite BSA 205 Financial Accounting

BML 327 Leveraging Technology in Decision Making

This course presents the many forms of information systems that provide data to contemporary organizations, including databases, the Internet, and decision support systems. The course reviews system design, infrastructure, security, and electronic commerce. Satisfies the Computer Science requirement. (3 credits)

BML 484 Finance, Capital, & Management

Finance, Capital, and Management develops the basic financial skills used in decision making within the business organization for long-term financing, capital budgeting, working capital management, and related areas. (3 credits)

BSA 471 Intermediate Accounting II

This course is a continuation of Intermediate Accounting I, BSA 470, which is a prerequisite to BSA 471. (3 credits)

BSA 420 Accounting Information Systems

To explore the continuing need for automated financial data and transaction processing, students in this course investigate needs analysis, systems development and operation, technology evaluation, system requirements, security, planning, and training as they relate to accounting and auditing principles. Emphasis is placed on analyzing business operations and management decision-making based on information systems controls, communications, and reporting. Students evaluate current databases and other systems and determine if new systems design is required for optimum performance. (3 credits)

BML 333 Business Analytics

Business Analytics is an introduction to statistics. Students learn how to conduct proper data collection and analysis, and how to interpret and use statistics to enhance business decisions. (3 credits)

BSA 338 Income Tax

This class asks students to explore different research techniques to understand account regulations and taxation. Students gain an advanced knowledge of FASB and other governing entities, including how to apply the standards put forth by such organizations. Further, through an overview of corporate taxation, students obtain an understanding of taxation's effects on the strategic decision making process. (3 credits)

BSA 464 Macroeconomics
This class studies theories of the business cycle and inflation. Differences between Keynesian, classical, neo-Keynesian, and real business cycle models are studied, and implications for macroeconomic policy are derived. (3 credits)

BSA 351 Managerial Accounting II

This course is a continuation of Managerial Accounting I, which discusses managerial accounting concepts, including costing systems, profit analysis, budgeting, performance evaluation, and product pricing. By analyzing internal company information, students learn to make decisions that influence company directions and successes. (3 credits)
Pre-requisite BSA 350 Managerial Accounting I

BSA 346 Managerial Finance

This course is designed to allow students to improve their economic reasoning skills. Microeconomic theory is taught by application to real-world economic problems. (3 credits)

BSA 480 Advanced Accounting

This course provides an in-depth study of business combinations and the preparation of consolidated financial statements. Other topics include foreign currency transactions, translation of foreign currency financial statements, and begins exploring accounting for governmental and not-for-profit organizations. (3 credits)
Prerequisite BSA 471 Intermediate Accounting II

BSA 455 Business Policy Analysis

This course is designed to find out about the contemporary policy issues facing business professionals, and integrate the various disciplines encountered in the BBA program. The course focuses on learning to evaluate alternatives and construct an effective policy statement. (3 credits)