Academic Catalog 2023-2024 
    Sep 24, 2023  
Academic Catalog 2023-2024

Accounting Major

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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 and Managerial 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 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  or Master of Science in Accounting . By carefully selecting 500-level elective credits, accounting students can also earn up to 18 credit hours toward their CCU MBA degree while finishing their undergraduate accounting degree at no additional cost or time to graduation.

Students in the Bachelor of Science in Accounting major may apply for the Dual Degree Program , earning both their Accounting major and courses that can be applied toward the Master of Business Administration with an emphasis in Advanced Accounting, or the Master of Science in Accounting, in the College of Adult and Graduate Studies (CAGS). Additional information on the Accounting Dual Degree program is below.

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

The Accounting Major requires completion of the following 120 credits:
General Education (48 credit hours)
Business Core (34 credit hours)
Accounting Major Core (24 credit hours)
Accounting Electives (6 credit hours)
General Electives (8 credit hours)

Business and Leadership General Education Core (48 credit hours)

Arts and Humanities (9 credit hours)

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

Fine Arts (3 credit hours)

Choose one course from the following:

Philosophy (3 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):

Integrative Studies (3 credit hours)

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

Social Sciences (12 credit hours)

Take each of the following four courses:

Accounting Major (64 credit hours)

Elective Core (6 credit hours)

An additional 6 elective credit hours is required and can be met by 1) completing a School of Business and Leadership emphasis, 2) completing 6 credit hours from the following courses and/or any course with a prefix from the School of Business and Leadership (ACC, BUS, CIS, ECO, ENT, FIN, LAW, LED, MGT, MKT, OUL), or 3) by completing the requirements of an SBL minor or SBL second major.

Dual Degree Track in Accounting

Students accepted in the Dual Degree program complete their Bachelor of Science in Accounting degree, then complete their Master of Business Administration with an emphasis in Advanced Accounting, or the Master of Science in Accounting, through the College of Adult and Graduate Studies (CAGS). Included in the bachelor’s degree course requirements are 9 master’s level credit hours that satisfy both undergraduate and graduate degree requirements, 3 credits in the Accounting Core and 6 credits in the Dual Degree Core. In addition, 3 graduate credits are built into the Business Core.

To satisfy CCU graduate program course requirements, students must earn a letter grade of B- or better in the master’s level courses taken in their undergraduate degree. (Cum GPA and letter grade requirements for the undergraduate degree remain the same.) All admissions requirements of the Master of Business Administration or the Master of Science in Accounting must be fulfilled. Information on admission can be found on the CAGS admissions page .

The Bachelor of Science in Accounting Dual Degree major requires completion of the following 120 credits:
General Education (48 credit hours)
Business Core (34 credit hours)
Accounting Core (24 credit hours)
Dual Degree MBA/M.S. Accounting Core (6 credit hours)
General Electives (8 credit hours)

The Master of Business Administration  with an emphasis in Advanced Accounting requires completion of an additional 30 credit hours. The Master of Science in Accounting  requires completion of an additional 21 credit hours.

Accounting to MBA Dual Degree Course Requirements

In addition to the Accounting Business Core and Accounting Core requirements, students in the Dual Degree Accounting to MBA track take the following graduate-level courses.

Accounting to M.S. Accounting Dual Degree Course Requirements

In addition to the Accounting Business Core and Accounting Core requirements, students in the Dual Degree Accounting to M.S. Accounting track take the following graduate-level courses.

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.

Computer Information Systems Emphasis (12 credit hours)

The emphasis in Computer Information Systems is designed for accounting major students seeking careers related to the field of information systems. The CIS emphasis can significantly increase marketability for accounting majors. Proficient usage of computers in day-to-day business functions is now viewed as a critical skill for success in any business environment. Having a CIS emphasis adds skills and abilities employers need, and it can differentiate graduates from those without it.

Economics Emphasis (12 credit hours)

The Economics emphasis builds on the foundation of the core economics course and provides in-depth study of economics. The study of economics provides students with the knowledge required to be competent citizens who actively participate in economics affairs and decision-making.

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 (International Business, Managerial and Corporate Communication, Organizational Behavior, Managing and Marketing of Nonprofit Organizations, Leadership Communication, etc.).

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 Business and Accounting majors, and to help students determine if they should invest in further education in law school.

Required Electives (6 credit hours)

Choose 6 credit hours from the following:

Professional Licensure Disclosure

Colorado Christian University offers several academic programs which lead to professional licensure in the state of Colorado and, in some programs, prepare students for a national exam. All students should be aware that states vary in their educational and professional requirements depending on the profession. Some states require specific educational requirements, clinical requirements, accreditation requirements, or exam requirements. See professional licensure disclosures for details.

Graduation Requirements for Bachelor of Science in Accounting

The faculty recommends students in the B.S. 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, 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, and a cumulative GPA of 2.75 or higher and a minimum of C or better in all Accounting major program courses.
  3. Completion of 180 hours of ministry/community service and 180 chapel credits. Transfer students are required to complete 45 hours of ministry/community service and 45 chapel credits each year of attendance at CCU. For further details on ministry/community service, see the Life Directions Center (LDC)  section of this catalog. For further details on chapel credits, see the Student Life  section of this catalog.
  4. Meet the CCU Residency requirements 
  5. Acceptable performance on exit exams, as required by the faculty.
  6. Formal and timely application for graduation by the date specified by the University Registrar.
  7. No outstanding financial obligation to the University.

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