Follow Christ, Lead the Way

The Bachelor of Arts with a major in Accounting prepares students for careers in both profit and non-profit organizations by teaching core accounting principles through the lens of a Christian worldview.

Major Objectives

Upon completion of this major, students should be able to:
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    Apply fundamental and technical accounting concepts.
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    Demonstrate proficiency in financial and tax document preparation.
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    Assess accounting issues through the lens of a Christian worldview.
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    Evaluate the financial condition of a business and propose courses of action.

GENERAL EDUCATION45 CREDITS

Required Communication Skills Courses:
Required Reasoning Skills Courses:
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    This course will focus on math as it is used in the real world and begins with a review of the basic math functions. Students will then study the fundamentals of banking, pricing, payroll, interest, reading and analyzing financial statements, taxes, insurance, and investments, and learn to apply them to situations that occur in business and personal life.
     
Required Social and Behavioral Science Courses:
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    This course provides an introduction to the principles of economic analysis with emphasis on microeconomic theory as it applies to the decision-making of households, businesses, and industries in the current economic environment. It addresses the concepts of scarcity of resources, opportunity cost, supply & demand, specialization and trade, and the role of government. (Pre-requisite: MAT1000 Introduction to Math Systems or equivalent course.)
     
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    This course introduces economic analysis at the aggregate level, including the impact of both domestic and international policies on key economic indicators and on overall macroeconomic performance. (Recommendation: Prior completion of a college-level economics course.)
     
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    Remaining General Education Requirements 33 Credits

GENERAL ELECTIVES18 CREDITS

Prerequisites must be completed before starting the major. The remaining 12 credits may be a concentration:

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    This course introduces learners to accepted management principles from both a historic and contemporary perspective with application to both not-for-profit and for-profit organizations.
     
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    This course is designed around the interacting marketing activities of analysis, planning, implementation, and control. The course focuses on competitive and customer analysis, marketing strategy development, and implementations for decision-making in both domestic and global organizations. The course incorporates current developments in marketing to acquaint students with the present-day challenges of marketing activities, including the social, legal, ethical, and technological environments of marketing. Finally, students apply these skills and understanding to a real marketing situation and make recommendations for future marketing strategy and tactics.
     

REQUIRED BUSINESS COURSES24 CREDITS

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    This course examines the theoretical and practical problems of ethical behavior and decision-making in the workplace and develops a biblically based framework to address moral and ethical issues.
     
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    Business law is a study of the fundamental principles and practices of law, and how it impacts business situations. This course emphasizes the dynamic interaction between the individual, organization, and society. The concepts of Christian ethics and proper business conduct will be emphasized throughout the course.
     
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    This course will address the major themes related to operating a business in today's international marketplace. Topics will highlight how businesses interact with and are affected by political, economic, social, technological, environmental, and legal issues from a faith-based perspective.
     
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    This course is designed to provide students with an understanding of the current strategic operations management approaches, with proven analytic techniques.
     
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    Developing and managing personal or institutional investment portfolios to achieve consistent growth and preservation of principle. Includes strategies for development, recommendation, and management of a stock portfolio using electronic trading platforms, valuation techniques, and other financial analytics.
    Offered: Fall, odd semester Prerequisite: AC101
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    This course provides an overview of foundational financial theory and its application to management decision-making and firm valuation.
     
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    Financial management provides a foundation of the main topics in finance. This course provides a theoretical foundation to evaluate organizational finance issues and apply theory in practice.
    (Prerequisite: FIN2010)
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    Statistics is the method of conducting a study about a particular topic by collecting, organizing, interpreting, and finally presenting data. This course prepares the student to perform statistical analysis of data sets. Topics include descriptive statistics, probability, sampling distributions, interval estimation, hypothesis testing and regression.
     

REQUIRED ACCOUNTING COURSES33 CREDITS

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    This course introduces the student to the double-entry system of bookkeeping and the basic accounting cycle. An examination of the fundamental concepts and procedures utilized by entities to communicate financial information according to generally accepted accounting principles. Individual effort is emphasized through a workbook and practice set.
    (Prerequisite: BUS2050)
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    The acquisition, analysis, and reporting of financial information is important to the individual manager and the organization. Special attention will be given to the planning and control responsibilities of practicing managers. Individuals should gain confidence in their ability to interpret and use financial information for more effective decision-making.
    (Prerequisite: ACC2020)
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    This course expands on basic accounting principles to provide an increased understanding of financial statement preparation and presentation to external users.
    (Prerequisite: ACC4010)
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    As a continuation of ACC4020, this course expands accounting principles to provide an increased understanding of financial statement preparation and presentation to external users.
    (Prerequisite: ACC4020)
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    Developing and organizing cost and accounting data for planning and control decisions, including job-order, budgeting, cost-volume-profit analysis, and categorizing of costs for payroll, materials, overhead, labor, and other cost categories.
     
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    This course covers federal tax laws and their impact on individuals, estates and trusts, including tax return preparation.
     
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    The Business Tax Accounting course addresses federal tax laws and their impact on corporations and non-profit entities, including tax preparation.
     
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    This course presents alternative methods of preparing managerial accounting information and examines how these methods are used by companies. Students will evaluate the concepts of cost accounting as a managerial tool for business strategy and implementation. Emphasis is placed on both the development of analytical skills and the values and behaviors that make managerial accountants effective in the workplace.
    (Prerequisite: ACC4010)
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    This course introduces the basic evidential procedures involved in supporting the various types of audits, in compliance with Generally Accepted Auditing Standards (GAAS).
    (Prerequisite: ACC4010)
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    This course provides students the insight into the implementation and management of automated accounting systems, with an emphasis on internal controls and information accuracy.
    (Prerequisite: ACC4010. Recommendation: BUS3040 Business Information Systems)
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    This course serves as the culmination and integration of the learning from all undergraduate accounting courses.
     

Total 120 Credit Hours