Accounting Major, B.S.

General Information:

Bachelor of Science

The objectives for accounting majors are that students will:

• understand the accounting equation how to apply generally accepted accounting principles to business transactions (Academic);
• demonstrate aptitude in applying concepts learned in the areas of auditing and tax accounting (Vocational);
• develop an understanding of the accounting profession through a Christian worldview (Christian);
• learn of the importance of monetary policy of the United States and how it is related to the accounting profession (Patriotic);
• learn to view accounting concepts as essential elements of financial accountability (Cultural).

Majors and minors are expected to participate in assessments administered by the Accounting Department.

Additional Information:

Students completing this degree will not be eligible to sit for the CPA upon graduation.  In order to become eligible they will be required to complete additional courses in accounting and general business at either the graduate or undergraduate level. 

Accounting Major Requirements: 48 credit hours

General Education Course Specified by Major

• ECN 203 - Macroeconomics

Required Major Courses: 30 credit hours

• ACT 203 - Elementary Accounting I
• ACT 213 - Elementary Accounting II
• ACT 303 - Cost Accounting
• ACT 313 - Intermediate Accounting I
• ACT 323 - Intermediate Accounting II
• ACT 343 - Tax Accounting I
• ACT 353 - Advanced Cost Accounting
• ACT 413 - Auditing
• ACT 423 - Advanced Accounting

Required Collateral Courses: 18 credit hours

• BUS 213 - Principles of Management
• BUS 303 - Business Communications
• BUS 313 - Business Law I
• BUS 413 - Corporate Finance
• MKT 223 - Marketing

Note:

Accounting majors may not declare a Business Administration major or minor, since they have its equivalent as part of their major.