Academic Catalog 2023-2024 
    Oct 01, 2023  
Academic Catalog 2023-2024

Bachelor of Science: Accountancy

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The Bachelor of Science in Accountancy prepares students through technical and applied knowledge for accounting careers in all industries. Demand for accounting graduates continues to be strong and has been stable even during economic downturns.

The program in accountancy focuses on the following:

  • Financial Accounting and Reporting:
    Demonstrating effective application of GAAP for business enterprises, not-for-profit organizations, and governmental entities.
  • Auditing & Attestation:
    Demonstrating effective knowlege of auditing procedures and application of GAAS in attestation engagements.
  • Regulation:
    Demonstrating 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 Certified Public Accounting (CPA) Examination. While not all students may be on a track to take the CPA exam, these objectives are still appropriate and necessary for a professional entering the fields of accounting and finance.

It is important to note that students completing the B.S. in Accountancy degree will have 120 hours towards the 150 hours required for CPA licensure in most jurisdictions. Students have several options for completing the remaining 30 required hours including our M.S. in Accounting (30 credit hours) or the MBA in Advanced Accounting (39 credit hours).  Both programs are offered fully online through the College of Adult and Graduate Studies. You may find more information about attaining CPA designation at

Whether or not students elect to pursue CPA licensure, a major in accountancy allows students to develop rewarding careers in public accounting, banking, corporate finance/accounting, management, governmental entities, and education administration among others.

Major coursework for the degree can be completed over five to six semesters. All classes are taught through online instruction to provide more flexibility for students wherever they are.

The Accountancy degree requires completion of 120 hours structured as:
General Education Core  (42 hours)
Essential Business Core (21 hours)
Major Core (39 hours)
Electives (18 hours)

General Education Requirements (42 credit hours)

Integrative Studies (3 credit hours)

Mathematics (3 credit hours)

Essential Business Core Requirements (21 credit hours)

Elective Requirements (18 credit hours)

Choose 18 hours of elective credits.

Graduation Requirements for the Bachelor of Science Degree: Accountancy

The faculty recommends students in the B.S. in Accountancy 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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