Accounting (B.S.)

Accounting Major Courses

• ACC 221 - Principles of Accounting I Credit Hours: 3
• ACC 222 - Principles of Accounting II Credit Hours: 3 *
• ACC 314 - Cost and Managerial Accounting Theory Credit Hours: 3 *
• ACC 317 - Intermediate Accounting I Credit Hours: 3 *
• ACC 318 - Intermediate Accounting II Credit Hours: 3 *
• ACC 341 - Cost and Managerial Accounting Practice Credit Hours: 3 *
• ACC 360 - Accounting Information Systems Credit Hours: 3 *
• ACC 391 - Individual Taxation Credit Hours: 3 *
• ACC 392 - Organizational Taxation Credit Hours: 3 *
• ACC 404 - Fund Accounting Credit Hours: 3 *
• ACC 442 - Auditing Principles I Credit Hours: 3 *
• ACC 443 - Auditing Principles II Credit Hours: 3 *
• ACC 447 - Advanced Accounting Credit Hours: 4 *
• BUS 107 - Biblical Foundations of Leadership and Ethics Credit Hours: 3
• BUS 162 - Business Computer Applications Credit Hours: 1
• BUS 271 - Business Law I Credit Hours: 3
• BUS 351 - Statistics Credit Hours: 3 π (see General Education below)
• BUS 354 - Statistical Applications for Business Credit Hours: 1
• BUS 372 - Business Law II Credit Hours: 3 *
• BUS 450 - Internship Credit Hours: Variable up to 12 (1 credit hour required)
• ECN 221 - Introduction to Microeconomics Credit Hours: 3 ^π (see General Education below)
• ECN 222 - Introduction to Macroeconomics Credit Hours: 3 *

General Education

B.S. in Accounting Total Credit Hours 120

Symbol Key

^ Grade of “C” or better required.
* This course has a prerequisite.
# Possible waiver by exam.
π A major course that meets a General Education requirement.
+ Possible waiver with a specified number of transfer credits upon first-time admission.

Accounting Learning Outcomes

Students in the accounting major will learn effective skills in communication, leadership, logic and critical thinking, and will demonstrate a strong intellectual capacity while developing competencies in account for a career that is in high demand. Students will build on the foundation of a biblical worldview to understand the importance of integrity, ethics, and content knowledge. Students will be prepared to successfully pass the CPA exam. Students will build on the foundation of a biblical worldview to understand the importance of integrity, ethics, and content knowledge.

CPA Exam Requirements

One of the world’s leading licensing examinations, the CPA Examination serves to protect the public interest by helping to ensure that only qualified individuals become licensed as Certified Public Accountants (CPAs). This major will help prepare students to take the Certified Public Accounting (CPA) examination. In many states, including Michigan, students planning to take the CPA exam will need to earn 150 semester hours of academic credit. The additional 26 credit hours needed for the CPA exam may be earned by taking additional undergraduate and/or graduate courses. Please consult with your academic advisor and/or the State Board of Accountancy for specific course and degree requirements.

Program Oversight

The accounting major is overseen by the Gainey School of Business. Courses with ACC, BUS, ECN, ENT, FIN, IBS, MGT, MIS, and MKT numbers are administered by this department. Questions about the major should be directed to the school dean.