The Accounting major provides Accelerated Learning Center students with the opportunity to complete an undergraduate degree in Accounting. Those who want to sit for the CPA exam would continue with two additional semester length undergraduate courses (ACCT 330 Advanced Accounting I, and ACCT 432 Governmental/NFP Accounting) and graduate courses and credits toward an MBA to meet the 150 credit hour CPA requirement.
The undergraduate program leading to a 120 credit B.S. in Accounting consists of the 78 credit major sequence which includes 24 credits of 12 weeks length accounting courses and 54 credits of accelerated courses including five courses (15 credits) that also count toward the core, 32 additional credits in the core, and 15 elective credits.
There is no associate degree option for this major.
Student learning goals for the Accounting major include the ability to:
- Create and analyze financial statements prepared in accord with Generally Accepted Accounting Principles (GAAP) and perform basic managerial accounting analyses.
- Understand and correctly use, at an entry-level of business, the basic terms and concepts of the marketing profession, as applied in actual marketing activities.
- Understand and apply basic financial management techniques in order to make sound quantitative/systematic business decisions.
- Evaluate business situations and recommend effective managerial action.
- Demonstrate an understanding of the legal and social environment of business.
- Demonstrate an understanding of the economic environment of business.
- Demonstrate sound quantitative analytical reasoning
- Demonstrate an understanding of MIS appropriate to entry level business positions.
- Demonstrate an understanding of the ethical responsibilities of businesses and businesspersons from a Christian perspective.
Due to the rigor of the accounting profession, students who wish to register for ACCT 310 Intermediate Accounting I or higher accounting courses will be required to have earned a minimum grade of "B" in ACCT 203 Financial Accounting and ACCT 223 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.
Accounting Major Sequence
|Core Requirements 1||26|
|Core Courses Required for Major 1||6|
Courses are listed in both the Core and the Major content areas, but are only counted once in degree.
|ACCT 203||Financial Accounting (EL, 12 weeks)||3|
|ACCT 223||Managerial Accounting (EL, 12 weeks )||3|
|ACCT 310||Intermediate Accounting I (EL, 12 weeks )||3|
|ACCT 311||Intermed Acct II (EL, 12 weeks)||3|
|ACCT 323||Cost Accounting (12 weeks)||3|
|ACCT 441||Mergers and Acquisitions (12 weeks)||3|
|ACCT 420||Auditing (EL, 12 weeks)||3|
|ACCT 350||Income Tax I (EL, 12 weeks)||3|
|ACCT 360||Income Tax II||3|
|AL 107||Student Success Strategies||3|
|AL 152||Computer Communication 2||3|
|AL 272||Organizational Management 2||3|
|AL 345||Business Law I 2||3|
|AL 355||Management Information Systems 2||3|
|AL 169||Business Statistics 1,2||3|
|AL 366||Marketing Management 2||3|
|AL 359||Human Resource Management 2||3|
|AL 348||Microeconomics 2||3|
|AL 368||Philosophy of Values and Ethic||3|
|AL 346||Principles of Finance 2||3|
|AL 367||International Business 2||3|
|AL 371||Business Policy (Business School Capstone) 2||3|
|AL 347||Macroeconomics 1,2||3|
Core courses taken in the Major Sequence.
All students pursuing a Business major must earn a grade of C - or better in these required courses.