ACADEMIC CATALOG >>
2007-2008
Attention: This catalog is for archival purposes only. Please see www.ccu.edu/catalog for current information.
4-6-1: Accounting
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-Oxely, 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 for any 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.
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 301 Business Finance (3)
BUS 303 Business Law I (3)
BUS 408 Business Ethics (3)
CIS 201 Introduction to Computer
Applications (3)
ECO 211 Principles of Economics:
Microeconomics (3)
ECO 212 Principles of Economics:
Macroeconomics (3)
MGT 201 Business Organization and
Management (3)
MGT 407 Management Problem-Solving and
Decision-Making (3)
MKT 202 Principles of Marketing (3)
Note: MAT 130 Introduction to Statistics to
be taken in place of MAT 110. Foreign
language is not required but is recommended.
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 NonProfits (3)
ACC 320 Financial Statement Analysis (3)
ACC 403 Accounting Systems (3)
ACC 404 Auditing (3)
ACC 401 Advanced Accounting
BUS 413 Business Law II
4-6-4: Accounting Minor
A minor in accounting allows students to develop a good base of financial reporting and use of financial information. The minor complements all business specialization areas. Students pursuing a specialization in finance will find the minor in accounting complementing their finance coursework by providing a working knowledge of financial systems and interpreting financial information. Students studying outside of business but anticipating future administrative professional careers should consider the accounting minor, as it provides both the scope of business operations and the financial dimensions to organizational performance.
ACC 201 Principles of Accounting I (3)
ACC 202 Principles of Accounting II (3)
ACC 300 Managerial Cost Accounting (3)
ACC 302 Intermediate Accounting I (3)
Choose 2 from the following:
ACC 303 Intermediate Accounting II
ACC 306 Tax Accounting (3)
ACC 309 Accounting for NonProfits (3)
ACC 320 Financial Statement Analysis (3)
ACC 401 Advanced Accounting (3)
ACC 403 Accounting Systems (3)
ACC 404 Auditing (3)
