ACADEMIC CATALOG >>
2007-2008
4-13-5: Bachelor of Science: Accounting (ACC)
The Bachelor of Science in Accounting provides students the breadth and depth in preparation for the increased demand for accounting majors in all industries. With the emergence of corporate financial scandals, the demand for accounting majors has increased. Demand for accounting graduates, however, has always been stable even during economic downturns.
The program in accounting focuses on the following:
- Financial Accounting and Reporting:
Demonstrate effective application of GAAP for business enterprises, not-for-profit organizations, and governmental entities. - Auditing & Attestation:
Demonstrate effective application of GAAS for attest engagements and knowledge of auditing procedures. - Regulation:
Demonstrate application of knowledge pertaining to federal taxation, ethics, professional and legal responsibilities, Sarbanes-Oxley, and business law. - Integration of Faith and Learning:
Students will support value and ethical positions with concepts from a biblical perspective.
The above first 3 objectives parallel the various sections of the Uniform CPA Examination. While all students may not be on a track to take the CPA exam, the above objectives are still appropriate given a professional entering into the field of accounting and finance. Please note, this accounting program meets the Colorado state exam requirements. Taking the exam in a different state may require additional accounting hours.
Students majoring in accounting do not have to take the CPA examination for a successful career. By majoring in accounting students attain rewarding careers in public accounting, banking, corporate finance/accounting, management, governmental entities and education administration.
In addition to courses required for the major all students must complete a selection of General Education courses. For a list of General Education course requirements please see the course list for the Associate of Arts degree.
Major coursework for the degree can be completed over five semesters. Classes are taught in seminar format. The degree coursework is enhanced with online Internet instruction that provides greater flexibility in completing assignments outside the classroom.
The ACC degree requires the minimum completion of the following:
General Education (45 hours)
Essential Business Courses (18 hours)
Major (42 hours)
Electives (23 hours)
The accounting major requires completion of the following essential business courses
ACC 201 Principles of Accounting I (3)
ACC 202 Principles of Accounting II (3)
BUS 101 Introduction to Business (3)
BUS 212 Probability and Statistics for Business (3)
BUS 303 Business Law I (3)
ECO 215 Economics (3)
MKT 202 Principles of Marketing (3)
Major course requirements are as follows
ACC 300 Managerial Cost Accounting (3)
ACC 302 Intermediate Accounting I (3)
ACC 303 Intermediate Accounting II (3)
ACC 306 Tax Accounting (3)
ACC 309 Accounting for Nonprofit and Government Organizations (3)
ACC 320 Financial Statement Analysis (3)
ACC 401 Advanced Accounting (3)
ACC 403 Accounting Systems (3)
ACC 404 Auditing (3)
BUS 413 Business Law II (3)
BUS 452 Organizational Behavior (3)
BUS 474 Leadership and Management (3)
HUM 425 Personal and Social Ethics (3)
PHL 205 World Views (3)
Graduation Requirements for the Bachelor of Science Degree: Accounting
- Completion of 128 credit hours of courses, including all general education, elective, and major coursework. The major course requirements include 39 credit hours.
- A letter grade of D or better and a cumulative GPA of 2.0 or better in all CCU course work.
- Meet the CCU Residency requirements.
- Formal and timely application for graduation by the date specified by the University Registrar.
- No outstanding financial obligation to the University.
