Accounting Major (M)
Students receive in-depth training in accounting systems, state and federal laws, and IRS policies that will prepare them to serve in their vocations. They will be prepared to work within both businesses and government agencies. Options are available for completing a double major or combining an undergraduate and graduate program. Rigorous classes prepare students who wish to study for the Certified Public Accounting (CPA) Licensure exam.
Our dedicated accounting professors are committed to enhancing learning by working with students inside and outside of the classroom. Students are encouraged to participate in the on-campus, student-led, Accounting Club, which provides a network of support. CUW accounting graduates have had a 100% job placement rate for two years running.
Program Learning Outcomes
By fulfilling all of the course requirements for the Bachelor's of Science in Accounting, students will be able to:
1. Create and analyze financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP).
2. Understand and correctly use the basic terms and concepts of the accounting profession, as applied in actual accounting activities.
3. Demonstrate an understanding of the domestic and international economic and regulatory environment of business.
4. Demonstrate an understanding of Information Systems appropriate to entry-level business positions.
5. Demonstrate an understanding of the legal and ethical responsibilities of accountants, businesses and businesspersons from a Christian perspective.
Curriculum
Due to the rigor of the accounting profession, students who wish to register for BUS 3450 Business Statistics or higher accounting courses, will be required to have earned a minimum grade of "B" in ACCT 2100 Financial Accounting and ACCT 2200 Managerial Accounting. Each student will then be required to earn a minimum grade of C in each of their upper-level accounting courses to be awarded a bachelor's degree in accounting from Concordia University.
Students who wish to complete the 150-hours to qualify for CPA Licensure have several options - including an MBA - and should consult with their advisor to plan their course of study.
| Code | Title | Hours |
|---|---|---|
| Core Requirements 1 | 45 | |
| Major Requirements | 57 | |
| Electives | 18 | |
Minor: Optional | ||
| Total Hours | 120 | |
- 1
For transfer students, please see the Advanced Transfer Core.
Major Requirements
| Code | Title | Hours |
|---|---|---|
| Required Core Courses | ||
| Business Statistics (counted in University Core ) | ||
| Macroeconomics (counted in University Core ) | ||
| Public Speaking (counted in University Core ) | ||
or COMM 2100 | Interpersonal Communication | |
| Core Business Requirements | ||
| ACCT 2100 | Financial Accounting | 3 |
| ACCT 2200 | Managerial Accounting | 3 |
| BUS 2200 | Business Law I | 3 |
| BUS 1400 | Quantitative Business Essentials | 3 |
| BUS 3420 | Management Information Systems | 3 |
| BUS 3999 | Business Internship | 3 |
| BUS 4420 | Business Policy and Ethics (Business School Capstone) | 3 |
| ECON 2100 | Microeconomics | 3 |
| FIN 3000 | Principles of Finance | 3 |
| MGMT 1200 | Management & Leadership | 3 |
| or BUS 5110 | People-Focused Management | |
| MKTG 1300 | Sales and Marketing | 3 |
| Required Courses | ||
| ACCT 3100 | Intermediate Accounting I | 3 |
| ACCT 3110 | Intermediate Accounting II | 3 |
| ACCT 3200 | Accounting Information Systems | 3 |
| ACCT 3250 | Cost Accounting | 3 |
| ACCT 3500 | Income Tax I | 3 |
| ACCT 3510 | Income Tax II | 3 |
| ACCT 4200 | Auditing | 3 |
| ACCT 4400 | Business Combinations, Governmental, and NFP | 3 |
| Total Hours | 57 | |
| Semester 1 | Hours | |
|---|---|---|
| ACCT 2100 | Financial Accounting | 3 |
| MGMT 1200 | Management & Leadership | 3 |
| ENG 1040 | Introduction to Writing | 3 |
| COMM 1100 or COMM 2100 |
Public Speaking or Interpersonal Communication |
3 |
| CCE 1010 | Christian Citizen | 3 |
| Hours | 15 | |
| Semester 2 | ||
| ACCT 2200 | Managerial Accounting | 3 |
| BUS 1400 | Quantitative Business Essentials | 3 |
| FIN 3000 | Principles of Finance | 3 |
| MKTG 1300 | Sales and Marketing | 3 |
| CCE 1030 | Western Thought & Worldview | 3 |
| HHP 1100 | Stewardship of the Body | 1 |
| Hours | 16 | |
| Semester 3 | ||
| ACCT 3100 | Intermediate Accounting I | 3 |
| BUS 2200 | Business Law I | 3 |
| ECON 2200 | Macroeconomics | 3 |
| CCE 1020 | Western Culture & Worldview | 3 |
| REL 1000 | The Bible | 3 |
| HHP ACTIVITY | 1 | |
| Hours | 16 | |
| Semester 4 | ||
| ACCT 3110 | Intermediate Accounting II | 3 |
| ECON 2100 | Microeconomics | 3 |
| CCE 1040 | Science & Humanity | 3 |
| REL 1100 | Christian Faith | 3 |
| NATURAL WORLD SCIENCE | 4 | |
| Hours | 16 | |
| Semester 5 | ||
| ACCT 3250 | Cost Accounting | 3 |
| ACCT 3500 | Income Tax I | 3 |
| BUS 3450 | Business Statistics | 3 |
| FAITH & LIFE | 3 | |
| ELECTIVE | 3 | |
| Hours | 15 | |
| Semester 6 | ||
| ACCT 3510 | Income Tax II | 3 |
| BUS 3420 | Management Information Systems | 3 |
| CREATIVE EXPRESSION | 3 | |
| ELECTIVE | 3 | |
| ELECTIVE | 3 | |
| Hours | 15 | |
| Semester 7 | ||
| ACCT 4400 | Business Combinations, Governmental, and NFP | 3 |
| BUS 3999 | Business Internship | 3 |
| PSY 1010 | General Psychology | 3 |
| NON-WESTERN CULTURE | 3 | |
| ACCT 3200 | Accounting Information Systems | 3 |
| Hours | 15 | |
| Semester 8 | ||
| ACCT 4200 | Auditing | 3 |
| BUS 4420 | Business Policy and Ethics | 3 |
| ELECTIVE | 3 | |
| ELECTIVE | 3 | |
| Hours | 12 | |
| Total Hours | 120 | |
Course options and schedule are subject to change.