Academic Catalog 2009-2010 
    Jun 05, 2023  
Academic Catalog 2009-2010 [ARCHIVED CATALOG]

Accounting Major (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 128 credits:
General Education (57 credit hours)
Business Major Core (42 credit hours)
Accounting Major Core (27 credit hours)
Electives (2 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)