Accounting Major (CUS)

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The Bachelor of Science in Accounting provides students the breadth and depth of accounting knowledge necessary to prepare them for the increased demand for accounting majors in all industries. Demand for accounting graduates is stable even during economic downturns. With the emergence of corporate financial scandals, the demand for accounting majors with high ethical standards has increased.

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 U.S. GAAS for attest engagements and knowledge of auditing procedures.
Regulation:
Demonstrate application of knowledge pertaining to federal taxation, AICPA & PCAOB Codes of Ethics, Principles and Standards, professional and legal responsibilities, Sarbanes-Oxely, and business law.
Integration of Faith and Learning:
Research and apply scripture to resolve ethical dilemmas resulting from accounting issues.

The objectives above provide Accounting Majors with the knowledge required for any professional entering into the field of accounting and finance and fulfill the current and 2015 requirements necessary to take the Uniform CPA Examination in the State of Colorado. An additional 30 semester hours are required for CPA licensure, all of which can be earned through CCU’s Master of Business Administration with an Accounting emphasis .

Students that major in Accounting have a wide range of choices for successful and rewarding careers in banking; corporate finance & accounting; management; non-profit organizations; educational institutions; governmental entities as well as in Public Accounting.

The Accounting Major requires completion of the following 120 credits:
General Education (57 credit hours)
Business Core (27 credit hours)
Accounting Major Core (27 credit hours)
Electives (9 credit hours)

Business and Leadership General Education Core (57 credit hours)

Biblical Studies (12 credit hours)

Take the following four courses (some courses are cross-listed and only one prefix needs to be taken):

Communication (12 credit hours)

Take each of the following four courses:

ENG 102 - English Composition (3)
BUS 104 - Essential Skills for Business Communication (3) OR
ENG 104 - Research Writing (3)
COM 103 - Public Speaking (3)
COM 212 - Persuasion (3)
ENG 105 - Advanced English Composition (3) may be taken by invitation of the English faculty to fulfill requirements for both ENG 102 and BUS 104.

Arts and Humanities (9 credit hours)

Take one course from each of the following three academic disciplines:

Philosophy (3 credit hours)

PHL 202 - Philosophical Inquiry (3)

Fine Arts (3 credit hours)

Choose one course from the following:

Literature (3 credit hours)

Choose one course from the following:

Social Sciences (15 credit hours)

Take each of the following five courses:

Mathematics (3 credit hours)

BUS 212 - Probability and Statistics/Business (3)

Science (3 credit hours)

SCI 230 - Integrated Physical Science with Lab (3)

Integrative Studies (3 credit hours)

* Please see the First- Year Integration (FYI) page for specific information about this required course.

INT 101 - First-Year Integration (3)

Business Core (27 credit hours)

The Accounting major requires completion of the following essential business courses:

ACC 201 - Principles of Accounting I Financial Reporting (3)
ACC 202 - Principles of Accounting II Financial Decision Making (3)
CIS 101 - Business Applications in Technology (3)
ECO 222 - Principles of Economics: Microeconomics (3)
FIN 301 - Business Finance (3)
LAW 303 - Business Law (3)
MGT 101 - Introduction to Business, Management and Ethics (3)
Accounting major students must take MGT 101 for their Business Core requirements.
MKT 202 - Principles of Marketing (3)
Choose one course (3 credits) from one of the following prefixes: BUS, CIS, ECO, FIN, LAW, LED, MGT, MKT.

Accounting Major Core (27 credit hours)

Elective Course (2 credit hours)

Must choose at least 2 credit hours from ACC.

Optional Accounting Emphases

Elective requirements can be satisfied by completing one of the Accounting Emphases listed below. None of these emphases are required for the major.

Finance Emphasis (12 credit hours)

The emphasis in finance provides students the essential knowledge and practice-oriented skills associated with financial management. Courses in the specialization focus on investments, markets, and small business finance through the applications of financial analysis, capital management, and cash management. Financial analysis will cover the skills and techniques for organizations and market institutions. Capital and cash management will focus on the application of strategies and models for capital acquisitions and cash flows.

International Business Emphasis (12 credit hours)

Because business is increasingly conducted across international borders, graduates with an understanding of different cultures, markets, and international business practices, are in demand. Obtaining an International Business Emphasis will give you an understanding of the economic, financial, and cultural differences across countries. It can also provide a broad background in international management and marketing.

Management Emphasis (12 credit hours)

The management emphasis for business majors program builds on the foundation of the business core courses and then provides in-depth study of management and leadership concepts (Human Resource Management, Managerial and Corporate Communication, Organizational Behavior, Managing and Marketing of Nonprofit Organizations, Leadership Communication, etc.).

MGT 305 - Human Resource Management (3)
MGT 306 - Managerial and Corporate Communication (3)
MGT 309 - Managing and Marketing Nonprofit Organizations (3)
MGT 397/LED 397 or MGT 497/LED 497 Special Topics (3)

Marketing Emphasis (12 credit hours)

The Marketing Emphasis program builds on the foundation of the business core courses and then provides in-depth study of marketing concepts, advertising theory, consumer behavior, public relations and publicity, market research, strategic marketing management, Internet marketing, and e-commerce.

MKT 309 - Sales and Service Relationships (3)
MKT 310 - Marketing Research and Consumer Behavior (3)
MKT 314 - Advertising Management (3)
3 Credit Hours of MKT497 Special Topics (1, 2, or 3 credit hour classes)

Pre-Law Studies Emphasis (12 credit hours)

The Pre-Law Studies Emphasis helps students to determine if they have an aptitude and interest in law and provides a background for law school coursework. This emphasis helps students build a strong liberal arts education with challenging courses that require them to analyze and evaluate conflicting ideas and to communicate effectively orally and in writing. The Pre-Law Studies Emphasis is designed to complement Business and Accounting majors, and to help students determine if they should invest in further education in law school.