Follow Christ, Lead the Way

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.

Objectives

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.
This degree program is available in the following formats:

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.

MAJOR72 HOURS

BUSINESS39 HOURS

  • 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
  • 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.
  • 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.
  • Operating a business in today‚Äôs international marketplace from a faith-based perspective, including how businesses interact with and are affected by political, economic, social, technological, environmental, and legal issues.
  • 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
  • Foundational financial theory and its application to management decision-making and firm valuation.
    Prerequisite: MAT2050
  • 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.
  • Accepted management principles from historic and contemporary perspectives with application to not-for-profit and for-profit organizations.
  • Current strategic operations management approaches, with proven analytic techniques.
  • 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:
  • 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.

ACCOUNTING33 HOURS

  • 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
  • Implementation and management of automated accounting systems, with an emphasis on internal controls and information accuracy.
    Prerequisite: ACC4010; Recommended: IST3040
  • Federal tax laws and their impact on individuals, estates, and trusts, including tax return preparation.
  • 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
  • Continuation of ACC3020, addressing financial statement preparation and presentation to external users.
    Prerequisite: ACC3020
  • Evidential procedures involved in supporting the various types of audits, in compliance with Generally Accepted Auditing Standards (GAAS).
    Prerequisite: ACC3020
  • 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
  • Continuation of ACC4020, addressing financial statement preparation and presentation to external users.
    Prerequisite: ACC4020
  • 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.
  • Federal tax laws and their impact on corporations and non-profit entities, including tax preparation.
  • Integration of the learning from undergraduate accounting courses.