Bachelor of Science in Accounting

The degree of Bachelor of Science in Accounting is the principal academic program in accountancy and is the undergraduate degree recognized for subsequent practice as a professional accountant.

Mission

To provide students with tools and abilities necessary for standard accounting practices and business through instruction in accounting along with basic knowledge of business management.

Objectives

Students who successfully complete the B.S.A. curriculum will:
1.Be able to demonstrate basic knowledge of the Bible and Christian theology.
2. Be able to distinguish the principal concepts, theories, and practices in the functional areas of business.
3. Be able to apply Biblical principles and concepts, and Professional standards to business and accounting decision making.
4. Be able to apply business-related quantitative methods and tools to the formulation of management decisions.
5. Be able to construct different types of professional business communication. Be able to work with diverse colleagues.
6. Be able to analyze organizational problems and challenges.
7. Be able to prepare financial statements in accordance with GAAP.
8. Be able to prepare tax returns in accordance with IRS rules and regulations.
9. Be able to conduct a basic audit/Students will be able to prepare audit working papers.

Graduation Requirements

1. B.S.A. students must satisfactorily complete a minimum of 120 credits: General Education (36credits), WUV Core courses (15 credits), major requirements (42 credits), and major electives (18 credits), and free electives (9 credits).
2. A cumulative grade point average of C (2.0) must be maintained.
3. Students must satisfactorily pass the graduation exams: Essay Test and Capstone course (Business Research).
4. Students fulfill the community service in order to learn ministry formation.

Degree Requirements

LIL 500 Library Information Literacy 0 credit

General Education 36 credits

See the general education section for details.

WUV Core Courses 15 credits

BNT 101 New Testament Survey
THL 101 Biblical Doctrine I
BOT 101 Old Testament Survey
FDS 101 Introduction to Christian Faith
FDS 102 Worldview

Major Requirements 42 credits

ACC 202 Cost Accounting
ACC 211 Principles of Accounting
ACC 220 Financial Accounting
ACC 302 Accounting Information Systems
ACC 401 Federal Taxation
ACC 402 Auditing
ACC 411 Managerial Accounting
BUS 102 Principles of Management
BUS 201 Business Statistics
BUS 302 Financial Management
BUS 313 Legal Environment of Business
BUS 480 Business Research
ECO 201 Microeconomics
ECO 202 Macroeconomics

Business Electives 18 credits

ACC 432 Accounting Theory and Ethics
ACC 433 Government / Not-for-Profit Accounting
BUS 202 Organization Behavior
BUS 203 Leadership
BUS 301 Principles of Investment
BUS 311 Business Law
BUS 316 Operations and Supply Chain Management
BUS 322 Management Information Systems
BUS 370 Cooperative Education Program I
BUS 371 Cooperative Education Program II
BUS 401 Human Resource Management
BUS 402 Entrepreneurship / Venture Business
BUS 411 Marketing
BUS 422 Labor Relations
BUS 451 Christian Business Ethics / Vision
BUS 470 International Business
ECO 303 Managerial Economics

Practicum

BUS 372 Marketing Field Practicum (1Credit Hour) **
BUS 373 Management Field Practicum (1 Credit Hour) **
BUS 374 Human Resource Management Field Practicum (1 Credit Hour) **
BUS 377 Accounting Field Practicum (1 Credit Hour) **
BUS 378 Finance Field Management (1 Credit Hour) **

*18 credits may include courses alone or courses and practicum / ** Can not be repeated

Ministry Formation Requirements 0 credits

CHS101 Community Service Freshman
CHS102 Community Service Freshman
CHS201 Community Service Sophomore
CHS202 Community Service Sophomore
CHS301 Community Service Junior
CHS302 Community Service Junior
CHS401 Community Service Senior

Free Electives 9 credits

Free Electives are any courses beyond major subjects that can be taken to broaden the knowledge horizon

Total 120 Credits