Academic Catalog 2013-2014 
    May 29, 2020  
Academic Catalog 2013-2014 [ARCHIVED CATALOG]

Bachelor of Science: Accounting (CAGS)

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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 three 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: General Studies  degree.  Note that in July of 2015, the state of Colorado requirements for CPA licensing will include 150 total hours in business and accounting education (currently 120 hours are required).  The MBA with Advanced Accounting emphasis has been created to provide students with these additional hours, as well as a path with just nine additional credit hours to obtain their MBA.

Major coursework for the degree can be completed over seven 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 Accounting degree requires completion of the following 120 hours:
General Education Core   (48 hours)
Essential Business Core (21 hours)
Major Core (42 hours)
Electives (9 hours)

Elective Requirements (9 credit hours)

Choose 9 hours of elective credits.

Graduation Requirements for the Bachelor of Science Degree: Accounting

The faculty recommends students in the BS in Accounting to the Board of Trustees as candidates for graduation when they have completed the following requirements.

  1. Completion of a total of 120 credits, including all general education, electives, business core, and major core requirements. 
  2. A letter grade of D or better and a cumulative GPA of 2.0 or better in all CCU coursework.
  3. Meet the CCU Residency requirements .
  4. Formal and timely application for graduation by the date specified by the University Registrar.
  5. No outstanding financial obligation to the University.

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