Accounting (Acc)
The Accounting major provides Accelerated Learning Center students with the opportunity to complete an undergraduate degree in Accounting. 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.
Those who want to sit for the CPA exam would continue with two additional semester-length undergraduate courses (ACCT 3300 Advanced Accounting I, and ACCT 4300 Governmental/NFP Accounting) and graduate courses and credits toward an MBA to meet the 150 credit hour CPA requirement.
Due to the rigor of the accounting profession, students who wish to register for ACCT 3100 Intermediate Accounting I 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.
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 accord 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
| Code | Title | Hours |
|---|---|---|
| Post-Traditional Core Requirements | 44 | |
| Major Requirements | 66 | |
| Electives | 10 | |
Minor: Optional | ||
| Total Hours | 120 | |
Major Requirements
| Code | Title | Hours |
|---|---|---|
| Required Courses | ||
| ACCT 2100 | Financial Accounting | 3 |
| ACCT 2200 | Managerial Accounting | 3 |
| ACCT 3100 | Intermediate Accounting I | 3 |
| ACCT 3110 | Intermediate Accounting II | 3 |
| ACCT 3200 | Accounting Information Systems | 3 |
| ACCT 3250 | Cost Accounting | 3 |
| ACCT 4400 | Business Combinations, Governmental, and NFP | 3 |
| ACCT 4200 | Auditing | 3 |
| ACCT 3500 | Income Tax I | 3 |
| ACCT 3510 | Income Tax II | 3 |
| BUS 2660 | Organizational Management Principles | 3 |
| BUS 2200 | Business Law I | 3 |
| BUS 3420 | Management Information Systems | 3 |
| Business Statistics (Counts as Mathematics Post-Traditional Core) | ||
| MKTG 4200 | Marketing Management | 3 |
| MGMT 3600 | Human Resource Management | 3 |
| ECON 2100 | Microeconomics | 3 |
| FIN 3000 | Principles of Finance | 3 |
| BUS 3240 | Philosophy of Values & Ethics | 3 |
| MGMT 4620 | International Business | 3 |
| BUS 4420 | Business Policy and Ethics | 3 |
| Macroeconomics (Counts as Society and Culture Post-Traditional Core) | ||
| LA 1020 | Student Success Strategies | 3 |
| FIN 4200 | Advanced Excel for Financial Analysis | 3 |
| Total Hours | 66 | |
| Semester 1 | Hours | |
|---|---|---|
| LA 1020 | Student Success Strategies | 3 |
| ACCT 2100 | Financial Accounting | 3 |
| ACCT 2200 | Managerial Accounting | 3 |
| ENG 2100 | College Writing | 3 |
| Hours | 12 | |
| Semester 2 | ||
| ACCT 3100 | Intermediate Accounting I | 3 |
| COMM 2100 | Interpersonal Communication | 3 |
| ACCT 3110 | Intermediate Accounting II | 3 |
| PSY 2710 or PHIL 2560 |
Social Psychology in the Workplace or Critical Thinking & Creativity |
3 |
| Hours | 12 | |
| Semester 3 | ||
| ECON 2100 | Microeconomics | 3 |
| BUS 2660 | Organizational Management Principles | 3 |
| ECON 2200 | Macroeconomics | 3 |
| BUS 2200 | Business Law I | 3 |
| Hours | 12 | |
| Semester 4 | ||
| FIN 3000 | Principles of Finance | 3 |
| REL 1590 | Heritage of Faith | 3 |
| BUS 3240 | Philosophy of Values & Ethics | 3 |
| SOCIETY & CULTURE | 3 | |
| Hours | 12 | |
| Semester 5 | ||
| ACCT 3250 | Cost Accounting | 3 |
| REL 2030 | Biblical Theology | 3 |
| MGMT 3600 | Human Resource Management | 3 |
| ELECTIVE | 3 | |
| Hours | 12 | |
| Semester 6 | ||
| ACCT 3200 | Accounting Information Systems | 3 |
| ELECTIVE | 3 | |
| BUS 3420 | Management Information Systems | 3 |
| ELECTIVE | 3 | |
| Hours | 12 | |
| Semester 7 | ||
| ACCT 3500 | Income Tax I | 3 |
| CCE 1020 | Western Culture & Worldview | 3 |
| ACCT 3510 | Income Tax II | 3 |
| HHP 1115 | Fit and Well | 2 |
| ED 2820 | How Adults Learn | 1 |
| Hours | 12 | |
| Semester 8 | ||
| CCE 1030 | Western Thought & Worldview | 3 |
| BUS 3450 | Business Statistics | 3 |
| MKTG 4200 | Marketing Management | 3 |
| ELECTIVE | 3 | |
| Hours | 12 | |
| Semester 9 | ||
| ACCT 4200 | Auditing | 3 |
| HUMAN CREATIVITY & EXPRESSION | 3 | |
| FIN 4200 | Advanced Excel for Financial Analysis | 3 |
| CCE 1040 | Science & Humanity | 3 |
| Hours | 12 | |
| Semester 10 | ||
| ACCT 4400 | Business Combinations, Governmental, and NFP | 3 |
| FAITH & LIFE | 3 | |
| BUS 4420 | Business Policy and Ethics | 3 |
| MGMT 4620 | International Business | 3 |
| Hours | 12 | |
| Total Hours | 120 | |
Course options and schedule are subject to change.