The Bachelor of Arts in Accounting prepares students for careers in profit and non-profit organizations by teaching core accounting principles through the lens of a Christian worldview.
On completion of this major, students should be able to:
- Apply fundamental and technical accounting concepts.
- Demonstrate proficiency in financial and tax document preparation.
- Assess accounting issues through the lens of a Christian worldview.
- Evaluate the financial condition of a business and propose courses of action.
Explore the full enrichment of the traditional collegiate experience and make new friends on our lively campus in Circleville Ohio.
100% Online courses in a 5-week as-you-go flexible format for busy adults featuring forum discussions and weekly assignment deadlines.
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, including scarcity of resources, opportunity cost, supply & demand, specialization and trade, and the role of government. Pre-requisite: College-level mathematics course
Introduction to economic analysis at the aggregate level, including the impact of both domestic and international policies on key economic indicators and on overall macroeconomic performance. Recommended: College-level economics course
BUS2800 Business Ethics3
Theoretical and practical problems of ethical behavior and decision-making in the workplace, and development of a biblically based framework for moral and ethical issues.
BUS3050 Business Law3
Principles and practices of law, and their impact on business situations, emphasizing the dynamic interaction between the individual, organization, and society, in the context of Christian ethics and proper business conduct.
BUS4600 International Business3
Operating a business in today’s international marketplace from a faith-based perspective, including how businesses interact with and are affected by political, economic, social, technological, environmental, and legal issues.
BUS4750 Investment Management Strategy3
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.Prerequisite: ACC2020
FIN2010 Introduction to Financial Management3
Foundational financial theory and its application to management decision-making and firm valuation.Prerequisite: MAT2050
FIN4000 Financial Management3
The major topics in finance and a theoretical foundation to evaluate organizational finance issues and apply theory in practice.Prerequisite: FIN2010
Statistics is the method of conducting a study about a topic by collecting, organizing, interpreting, and 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.
MGT1000 Introduction to Management3
Accepted management principles from historic and contemporary perspectives with application to not-for-profit and for-profit organizations.
MGT4260 Strategic Management3
Current strategic operations management approaches, with proven analytic techniques.
MKT1050 Introduction to Marketing3
The interacting marketing activities of analysis, planning, implementation, and control with a focus on competitive and customer analysis, marketing strategy development, and implementations for decision-making in domestic and global organizations. The course incorporates current developments in marketing, including the social, legal, ethical, and technological environments of marketing. Students apply these skills and concepts in a real marketing situation to make recommendations for marketing strategy and tactics.
Choose one of the following:
MAT2050 Applied Math (online students only)*3
A review of basic math functions with emphasis on real-world application, including fundamentals of banking, pricing, payroll, interest, reading and analyzing financial statements, taxes, insurance, and investments, and application of these concepts to situations in business and personal life.
Mathematics Elective (Circleville students)3
*Students may count this course as a Mathematics elective in the General Education Core. MAT2050 is not available to Circleville Campus students.
ACC2020 Accounting I3
The double-entry system of bookkeeping and the basic accounting cycle, including communicating financial information according to generally accepted accounting principles.Prerequisite: College-level mathematics courses, higher than MAT1000
ACC2050 Accounting Information Systems3
Implementation and management of automated accounting systems, with an emphasis on internal controls and information accuracy.Prerequisite: ACC4010; Recommended: IST3040
ACC2300 Individual Income Taxation3
Federal tax laws and their impact on individuals, estates, and trusts, including tax return preparation.
ACC3020 Accounting II3
The acquisition, analysis, and reporting of financial information for the individual manager and the organization with special attention to the planning and control responsibilities of practicing managers. Students should gain confidence in their ability to interpret and use financial information for more effective decision-making.Prerequisite: ACC2020
ACC4020 Intermediate Accounting I3
Continuation of ACC3020, addressing financial statement preparation and presentation to external users.Prerequisite: ACC3020
ACC4030 Introductory Auditing3
Evidential procedures involved in supporting the various types of audits, in compliance with Generally Accepted Auditing Standards (GAAS).Prerequisite: ACC3020
ACC4040 Managerial Accounting3
Methods of managerial accounting, including the development of analytical skills, cost accounting as a tool for business strategy and implementation, and the values and behaviors that make managerial accountants effective in the workplace.Prerequisite: ACC3020
ACC4120 Intermediate Accounting II3
Continuation of ACC4020, addressing financial statement preparation and presentation to external users.Prerequisite: ACC4020
ACC4200 Cost Accounting3
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.
ACC4400 Business Tax Accounting3
Federal tax laws and their impact on corporations and non-profit entities, including tax preparation.
ACC4800 Accounting Capstone3
Integration of the learning from undergraduate accounting courses.