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 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.
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.
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 203 | Financial Accounting | 3 |
| ACCT 223 | Managerial Accounting | 3 |
| ACCT 310 | Intermediate Accounting I | 3 |
| ACCT 311 | Intermediate Accounting II | 3 |
| ACCT 320 | Accounting Information Systems | 3 |
| ACCT 323 | Cost Accounting | 3 |
| ACCT 441 | Business Combinations, Governmental, and NFP | 3 |
| ACCT 420 | Auditing | 3 |
| ACCT 350 | Income Tax I | 3 |
| ACCT 360 | Income Tax II | 3 |
| BUS 272 | Organizational Management Principles | 3 |
| CSC 152 | Computer Communication | 3 |
| BUS 210 | Business Law I | 3 |
| BUS 355 | Management Information Systems | 3 |
| Business Statistics (Counts as Mathematics Post-Traditional Core) | ||
| MKTG 422 | Marketing Management | 3 |
| MGMT 336 | Human Resource Management | 3 |
| ECON 231 | Microeconomics | 3 |
| FIN 300 | Principles of Finance | 3 |
| BUS 368 | Philosophy of Values & Ethics | 3 |
| MGMT 450 | International Business | 3 |
| BUS 453 | Business Policy and Ethics | 3 |
| Macroeconomics (Counts as Society and Culture Post-Traditional Core) | ||
| LA 115 | Student Success Strategies | 3 |
| Total Hours | 66 | |