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.


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 format:

100% Online courses in a 5-week as-you-go flexible format for busy adults featuring forum discussions and weekly assignment deadlines. Serves both undergraduate and graduate students.

Explore the full enrichment of the traditional collegiate experience and make new friends on our lively campus in Circleville Ohio. Serves 17-24 year-old undergraduate students.

MAJOR72 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: MAT1250 or higher
  • 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’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.
  • 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 or higher
  • 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.
  • This course will address the system concepts, methodologies, and tools to strategically plan and effectively manage core competencies needed by businesses in today’s global environment.
    Prerequisite: MGT1000
  • 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.
Please 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 in MAT (Circleville Campus)3

*Online students may count MAT2050 as a Mathematics elective in the General Education Core. MAT2050 does not fulfill General Education Mathematics requirements for Circleville Campus students.

  • The double-entry system of bookkeeping and the basic accounting cycle, including communicating financial information according to generally accepted accounting principles.
    Prerequisite: MAT1250 or higher
  • This hands-on course introduces students to the use of computerized accounting software for a small business. Topics include setting up a new company, creating a chart of accounts, recording banking, customer, and vendor transactions, using inventory, recording payroll, making adjusting entries, and generating financial statements and management reports.
    Prerequisite: ACC2020
  • 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.
  • This course introduces the Federal tax laws and their impact on business corporations, partnerships, and non-profit entities, including tax return preparation.
  • This course integrates learning from financial, managerial, auditing, and tax undergraduate accounting courses. The goal of the course is to help students synergize the ethical, legal, and regulatory requirements in accounting and develop the skills necessary to research and apply accounting concepts to the issues that they will encounter in accounting today. The students will examine real-world accounting cases that are designed to demonstrate their understanding and mastery of accounting concepts.

Graduation Requirements:

In addition to the courses listed on this page, graduates must meet the requirements listed here, including:

  • A General Education Core
    • Associate degrees – 36 credit hours
    • Bachelor’s degrees – 45 credit hours
  • Minimum credit hours
    • Associate degrees – 60 credit hours
    • Bachelor’s degrees – 120 credit hours
  • Notes:

    1. Some majors require more credit hours than the listed minimums.
    2. Students choose elective courses to complete credit hour requirements.
    3. Electives may apply toward a minor, certificate, associate degree, or second major.
    4. Sometimes a course required in a student’s major can also fulfill a requirement in the GenEd core. (See notes on the individual major pages.)

Find complete information in the OCU Academic Catalog.

Contact the University Registrar's Office if you have graduation questions: 1 (740) 477-7780 or