Academic Catalog 2011-2012 
    Oct 15, 2018  
Academic Catalog 2011-2012 [ARCHIVED CATALOG]

Accounting Major (CUS)

Return to {$returnto_text} Return to: College of Undergraduate Studies (Traditional; CUS)

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 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 120 credits:
General Education (57 credit hours)
Business Major Core (27 credit hours)
Accounting Major Core (27 credit hours)
Electives (9 credit hours)

General Education Requirements (57 credit hours)

Communication (12 credit hours)

Take each of the following four courses:

Arts and Humanities (9 credit hours)

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

Philosophy (3 credit hours)

Fine Arts (3 credit hours)

Choose one course from the following:

Integrative Studies (3 credit hours)

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

Mathematics (3 credit hours)

Science (3 credit hours)

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. 

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.

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 any CCU major and to help students determine if they should invest in further education in law school.

Return to {$returnto_text} Return to: College of Undergraduate Studies (Traditional; CUS)