Academic Catalog 2015-2016 (Addended) [ARCHIVED CATALOG]
Bachelor of Science: Accounting (CAGS)
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.
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 integrate program concepts and a biblical perspective to impact their worlds for Christ.
The first three objectives above parallel the various sections of the Uniform CPA Examination. While all students may not be on a track to take the CPA exam, these objectives are still appropriate given a professional entering into the field of accounting and finance.
Note that in July of 2015, the state of Colorado requirements for CPA licensing will include 150 total hours in business and accounting education. 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.
For students wishing to take the Becker CPA Review course before sitting for their CPA exam, CCU has signed an agreement with Becker Professional Education as per the following:
A tuition discount will be extended to each Colorado Christian University student and/or alumna/alumnus who was conferred a baccalaureate/master’s degree from Colorado Christian University within the last ninety (90) days prior to enrolling in the Program. Each student will receive personal copies of all course materials, including required textbooks and Passmaster/Simulation/Final Exam Software upon enrollment in the Becker CPA Review course.
Students majoring in accounting are not required 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.The General Education course requirements for this academic program have been updated from the 2015-2016 Academic Catalog, effective November 30, 2015. Students who began their academic program before November 30, 2015 will adhere to the requirements listed in the 2015-2016 Catalog as long as there is no break in enrollment. Students who began their academic program on November 30, 2015 through the end of the spring 2016 term are under the requirements of the 2015-2016 Addended Catalog. For a list of General Education course requirements please see the course list for the Associate of Arts: General Studies degree.
Major coursework for the degree can be completed over five to six 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 (45 hours)
Essential Business Core (21 hours)
Major Core (39 hours)
Electives (15 hours)