BA in Accounting

4th
4th
Ranked 4th among online Christian colleges
OCU ranks 4th among the “Top 8 online Christian Colleges and Universities in 2017” according to www.thebestcolleges.org. Ranking is by graduation, retention and acceptance rates, student-teacher ratios, tuition costs, years of accreditation, reputation, awards, and job placement records.
$300K
$300K
OCU awards $300K+ in scholarships in annual Scholars Day competition

The Accounting and Finance Program is designed to prepare students to serve in society and the church with the principle that “our work is worship.” The Accounting and Finance Program combines the disciplines of accounting and finance for a more rounded education than either discipline alone would provide. The purpose is to give students the knowledge to analyze the financial condition of organizations (private and public) through their accounting reports and financial data. The Accounting and Finance students will obtain the knowledge of the major capital markets and their investment vehicles. The Accounting and Finance program culminates with an internship that provides the student an opportunity to apply management principles and skills learned through their major.

Objectives

On completion of the program, students should be able to:
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    Integrate a Christian worldview into critical thinking and decision making related to the field of business.
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    Demonstrate management concepts in an existing business.
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    Evaluate a business idea and develop a business plan.
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    Analyze business operations and provide recommendations for improvement.
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    Evaluate financial condition and statements of a business and propose courses of action.
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    Apply fundamental and technical accounting and finance concepts.
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    Apply management principles to manage people and processes within an organization.

GENERAL EDUCATION CORE49 HOURS

Refer to the General Education core at the beginning of the Academic Programs section for specific courses that fulfill elective requirements.

STUDENT ENGAGEMENT7 HOURS

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    Designed to support students experiencing academic, personal, and spiritual transition to Ohio Christian University. Academic advising, finances, time management, study skills, and resources available to students. Overview of what new students can expect from a university experience. Acclimation to the unique OCU community environment.
    Offered: Fall Prerequisites: None
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    Developing and maintaining a healthy lifestyle for achieving individual potential in all dimensions of wellness. Includes creation of short- and long-term fitness goals and fitness assessment activities for healthy habits. Required for all students.
    Offered: Spring Prerequisites: None
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    Weekly chapel services and other events designed to integrate spiritual, academic, and community life, and to engage the campus community in worship, biblically rooted teaching, and a deepening relationship with Jesus Christ.
     
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    Classroom introduction to the Christian Service program, including the rationale, policies, and procedures for Christian Service at Ohio Christian University, and field engagement in approved service learning experiences, including ministry and response to the needs of the community.
     
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    Field engagement in approved service learning experiences, including ministry and response to the needs of the community. This course does not have a scheduled class time. To earn credit, students independently arrange service opportunities with the approval of the Christian Service instructor, and submit online reports.
     

SF100 and CS071 requirements are prorated in certain instances.

REASONING SKILLS7 HOURS

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    Mathematical thinking encountered in college courses, careers, and everyday life. Quantitative reasoning skills needed to understand problem solving, money management, and growth models.
    Prerequisite: SI094 (recommended), SI092, SI096, or ACT math score of 19 or higher
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    Science Elective with Lab 4

COMMUNICATION SKILLS 9 HOURS

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    An introductory study of composition emphasizing writing as a process (prewriting, drafting, revising, and editing). Assignments focus on the different styles and uses of argument. Students gain and refine skills of developing a thesis, organizing content, controlling tone, and expressing ideas in clearly communicated language. In addition, students conduct library research and incorporate researched material into papers using APA format.
    Offered: Fall Prerequisite: None
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    An intermediate course designed to extend and refine students’ expository and creative writing experiences. Student writing will reflect university-level writing skills, such as principles of logical/critical thinking and reasoning, effective organization, APA research and documentation, and content-rich development of ideas.
    Offered: Spring Recommended: LA101
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    Skills for effective and professional business communications in written, oral, and non-verbal forms, including communication theory, business communication principles, developing and delivering oral presentations, composing business messages, and preparing business reports.
    Offered: Spring Prerequisite: None

SOCIAL AND BEHAVIORAL SCIENCES 6 HOURS

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    A comprehensive survey of the field of psychology, including historical and theoretical foundations, with special emphasis on contemporary scientific research and empirical applications, within a Christian perspective and a biopsychosocial approach.
    Offered: Spring Prerequisite: None
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    The scientific study of society, institutions, and group interaction, with focus on the sociological imagination and core theories. Topics include the sociological perspective, the individual in society, stratification and social inequality, social intuitions, human ecology, and social change, with special attention to issues of diversity.
    Offered: Fall Prerequisite: None

HUMANITIES 11 HOURS

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    Fine Arts Electives 2
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    Literature Elective3
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    History Elective3
Choose one of the following:
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    Overview of philosophical vocabulary and concepts, and a historical survey of the development of western philosophy. Basic understanding of the main currents in western thought and their relationships to each other.
    Offered: Fall Prerequisite: None
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    Introduction to logic and ethics including methodologies for applying those disciplines in Christian ministry and other vocations. Induction and deduction, principles of clean statement and valid reasoning, and fallacies. Moral theories of philosophical schools and their relationship to the development of a biblical ethic.
    Offered: Spring Prerequisite: None

GENERAL EDUCATION ELECTIVES3 HOURS

BIBLICAL LITERATURE, RELIGION, AND THEOLOGY 11 HOURS

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    Introduction to the New Testament narrative and teachings that constitute the Gospel message about Jesus Christ. Special attention to the narratives found within the four Gospels, their relationship to one another and the Book of Acts. Basic instruction in inductive Bible study method. Note: NT102 is a prerequisite for all other New Testament courses.
    Offered: Spring Prerequisite: None
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    Introduction to the Old Testament narrative with special attention to the Torah (the first five books). Emphasis on historical backgrounds, origins of the Israelite nation, and Hebrew worship. Note: OT101 is a prerequisite for all other Old Testament courses.
    Offered: Fall Prerequisite: None
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    Introduction to worldview and a survey of the plurality of worldviews in western culture. Special attention to the Christian worldview and how competing worldviews challenge and reinforce it. Basic instruction in creedal Christianity assists students in understanding and embracing the uniqueness of Christianity, enabling more effective communication of the Christian faith.
    Offered: Every semester Prerequisite: None
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    The Christian experience of spiritual redemption and sanctification examined in the light of its scriptural foundations as taught by theologians within the Wesleyan/Armenian tradition. Designed for non-religion majors.
    Offered: Every semester Prerequisites: TH100, OT101, NT102

ACCOUNTING MAJOR57 HOURS

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    Basic accounting principles, theories, and financial information systems. Covers the double entry accrual system and addresses financial reporting of current assets, liabilities, and long-term assets along with an analysis of financial statements.
    Offered: Fall Prerequisite: None
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    Financial accounting techniques and issues in business organizations related to cost and profit analysis, budgeting, transaction analysis, financial statements, and the impact of government regulations on business accounting practices.
    Offered: Spring Prerequisite: AC101
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    Financial principles and accepted practices for managers, including banking, money, credit, financial instruments, investments, financial planning, internal and external auditing, profit, stocks, bonds, and financial forms.
    Offered: Spring, even semester Prerequisite: None
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    Accounting theory for income determination and asset valuation. Accounting practices, including asset measurement and reporting, and the recording and reporting of assets and liabilities. Financial Accounting Standards Board (FASB) standards and the Sarbanes-Oxley impacts are an essential part of the course.
    Offered: Fall, even semester Prerequisite: AC202
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    Continuation of AC312, Intermediate Accounting I.
    Offered: Spring, even semester Prerequisite: AC312
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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.
    Offered: Spring, odd semester Prerequisite: AC202
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    Federal tax laws and their impact on individuals, partnerships, corporations, estates and trusts, and non-profit entities, including tax return preparation.
    Offered: Fall, even semester Prerequisite: AC202
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    Economic principles related to supply and demand, consumer behavior, market dynamics, income distribution, government influence, and comparative economic systems with major focus on free enterprise and capitalism.
    Offered: Fall Prerequisite: None
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    Economic principles related to global and national economies, income accounting, unemployment, inflation, fiscal policy, public debt, monetary systems, and economic growth or retraction.
    Offered: Spring Prerequisite: None
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    Government and politics in the United States with emphasis on government and political structures and the development of the enduring form of American government.
    Offered: Every semester Prerequisite: None
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    Foundations of business, including environment, planning, entrepreneurship, management, marketing, distribution, finances, and ethics. Introduction to business terms and concepts.
    Offered: Fall Prerequisite: None
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    Integrated analysis of the role of marketing within the total organization, including analysis of factors affecting consumer behavior, the identification of marketing variables, the development and use of marketing strategies, and the discussion of international marketing.
    Offered: Fall Prerequisite: None
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    Management theories, principles, and philosophies, and the difference between management and leadership. This interdisciplinary course addresses the importance of a Christian worldview for leaders and managers as they influence, plan, organize, control, and lead for effectiveness.
    Offered: Spring Prerequisite: MG101
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    Ethical and legal dilemmas facing individuals and business organizations. This inter-disciplinary course integrates biblical principles and Christian worldview with decision-making in business.
    Offered: Fall, even semester Prerequisite: MG215
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    Methods and tools to interpret, evaluate, and analyze business data and determine the appropriate statistical methods for decision-making in business, especially the interpretation and integrity of charts, graphs, and other numerical and statistical presentation of data. The use of probability, distribution, sampling, simple linear regression, and correlation analysis in the presentation of business information.
    Offered: Spring Prerequisite: GenEd Math Requirement
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    Fundamental principles and practices of law and how it impacts business situations, including Christian ethics and proper business conduct, and the dynamic interaction between the individual, organization, and society.
    Offered: Fall Prerequisite: MG101
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    System concepts, methodologies, and tools to strategically plan and effectively manage core competencies, and to integrate technology into the planning process. (Also known as Business Capstone.)
    Offered: Spring Prerequisite: AC222 or SM206 (see Business program page)
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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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    Opportunity to apply management principles in a real-world setting. Students complete not less than 60 clock hours in an internship. Interns gain experience, and apply knowledge gained in course work. Students obtain feedback from the organization providing the internship. Students are responsible to arrange the internship.
    Offered: On demand Prerequisite: MG101

PROFESSIONAL ENGAGEMENT0

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    Students engage with government leaders from various levels of government in Washington D.C. to discuss how government theory and practice coincide.
    Offered: Every spring Prerequisite: None Pass/Fail
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    Roundtables with business leaders in small, medium, and large businesses demonstrate how theory and practice come together in the actual experiences of significant business people. Students interact and network with these business leaders during and after the roundtables.
    Offered: Every semester Prerequisite: None Pass/Fail
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    Students engage with significant experts and nationally recognized thought leaders hosted by the School of Business & Government.
    Offered: Every semester Prerequisite: None Pass/Fail
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    Offers students an opportunity to hear from accomplished business and leadership experts and see how a Christian worldview is applied in business and other leadership roles.
    Offered: Spring Prerequisite: None Pass/Fail
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    Practical strategies and skills for career searches, job interviews, resume creation, networking, and career portfolio development. Developing career goals and plans. Includes six workshops and a networking dinner.
    Offered: Every semester Prerequisite: None Pass/Fail
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    Students interact with business leaders from investment firms and other businesses on Wall Street to discuss how investment theory and practice coincide.
    Offered: Spring Prerequisite: None Pass/Fail

ELECTIVES14 HOURS

Any credit-bearing course, 100-level or above

Program Total120 Hours

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