Accounting (EC)

Major: Accounting

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 126
Core Courses Required for Major 16
Major Requirements69
Minor: Optional
Total Hours120

Major Requirements

Required Courses
ACCT 203Financial Accounting (EL, 12 weeks)3
ACCT 223Managerial Accounting (EL, 12 weeks )3
ACCT 310Intermediate Accounting I (EL, 12 weeks )3
ACCT 311Intermed Acct II (EL, 12 weeks)3
ACCT 323Cost Accounting (12 weeks)3
ACCT 441Mergers and Acquisitions (12 weeks)3
ACCT 420Auditing (EL, 12 weeks)3
ACCT 350Income Tax I (EL, 12 weeks)3
ACCT 360Income Tax II3
AL 107Student Success Strategies3
AL 152Computer Communication 23
AL 272Organizational Management 23
AL 345Business Law I 23
AL 355Management Information Systems 23
AL 169Business Statistics 1,23
AL 366Marketing Management 23
AL 359Human Resource Management 23
AL 348Microeconomics 23
AL 368Philosophy of Values and Ethic3
AL 346Principles of Finance 23
AL 367International Business 23
AL 371Business Policy (Business School Capstone) 23
AL 347Macroeconomics 1,23
Total Hours69