Business

School of Business

Bachelor_of_Science_in_Accounting_L3.jpg

Bachelor of Science in Accounting

Bachelor of Science in Accounting

Accounting majors at California Baptist University receive a foundation in economics, finance, business law, international business, business analysis, marketing and—of course—accounting. The accounting program is structured to develop students' potential for career advancement into the highest levels of professional accounting and is designed to allow them to complete your degree in four years. Not only does the accounting coursework provide the requisite formal and informal skills and knowledge for a successful career, it also provides the knowledge necessary to successfully complete the CPA and CMA exams.

Our approach to the education process generates self-confident, productive business professionals who have the opportunity to work with other students on interesting team projects as well as connect with local/regional accounting firms in an internship opportunity. Upon graduation students will have performed and experienced many of the tasks required in accounting positions and will possess contemporary and practical knowledge and skills applied with integrity in a constantly changing world.

Learning Outside of the Classroom

The competitiveness of the program's coursework is enhanced by a variety of available value-added experiences. The Accounting Society is a new club on campus for accounting majors. The goal of the club is not only a fun social experience with other like-minded people, but also to learn networking, recruiting, and business skills to be successful. In addition, students bridge academic concepts with real working-world experience by interning at local and global businesses and enhance their skills for effective leadership in the global economy by studying in our two-week summer program at Oxford University, in England.

The School of Business professors bring practical, application-oriented instruction into the classroom to equip you to solve real-world challenges. The faculty members of the School have extensive experience and knowledge in their field of expertise and are able to translate the academic experience into practical and marketable business skills for each of our students.

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Career Opportunities

Accounting graduates are in very high demand both in public accounting and private industry. The success of our alumni indicates that you can achieve the career of your dreams with a degree in accounting from CBU. Some of the highly respected firms that have actively recruited and hired our graduates for accounting positions include Ernst & Young, Deloitte & Touche, Grant Thornton and several mid-sized regional CPA firms.

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Student Learning Outcomes

  • Knowledge and technical skills in the following nine (9) disciplines of business:
    • Accounting
    • Financial Management
    • Economics
    • Quantitative Analysis
    • Business Law
    • Management
    • Marketing
    • Business Communication
    • Information Management
  • Critical thinking skills regarding the nine (9) disciplines above, through listening, speaking, writing, reading, and presenting visually.
  • Transfer of knowledge and skills to a profession and the workplace regarding one or more of the nine (9) disciplines above.
  • Respect for cross-national and cross-cultural religious, traditional, aesthetic, and philosophical experiences and perspectives regarding the nine (9) disciplines above.
  • A personal and social ethic that integrates Biblical Christian faith with one or more of the nine (9) disciplines above.
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Program Requirements

The program requires completion of 66 units:

  • 18 units of lower division core courses 
  • 24 units of upper division core courses
  • 24 units of upper division accounting courses

Lower Division Core Business Courses

ACC250 Principles of Accounting I

ACC250 Principles of Accounting I

An introduction to financial accounting, involving its basic structure, the accounting cycles for service and merchandising enterprises, assets, liabilities, and accounting systems. (3 units; Fall)

  Course Sec Instructor Dates Days Time Location
Fall 2014 ACC250-B B Schwandt, Brittany Nicole 09/02/2014 Tuesday 6:00 PM - 9:00 PM Sch Business Building
250
Fall 2014 ACC250-C C Nelson, Karin H. 09/02/2014 Thursday 2:00 PM - 5:00 PM Sch Business Building
106
Fall 2014 ACC250-A A Giles, Brizset Adriana 09/02/2014 Monday, Wednesday, Friday 10:45 AM - 11:45 AM Sch Business Building
252
Fall 2014 ACC250-D D Nelson, Karin H. 09/02/2014 Wednesday 2:30 PM - 5:30 PM Sch Business Building
253
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ACC251 Principles of Accounting II

ACC251 Principles of Accounting II

This course has an emphasis on managerial accounting involved with corporations, control accounting, and decision making. Prerequisite: ACC 250. (3 units; Spring)

  Course Sec Instructor Dates Days Time Location
Spring 2015 ACC251-A A Nelson, Karin H. 01/07/2015 Wednesday 2:30 PM - 5:30 PM TBA
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Spring 2015 ACC251-D D Nelson, Karin H. 01/07/2015 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
252
Spring 2015 ACC251-C C Nelson, Karin H. 01/07/2015 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
252
Spring 2015 ACC251-B B Giles, Brizset Adriana 01/07/2015 Monday, Wednesday, Friday 8:15 AM - 9:15 AM TBA
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BUS217 Microeconomics

BUS217 Microeconomics

This course studies economic behavior at the individual level. Topics include decision-making processes of households and firms, supply and demand, elasticity, and marginal analysis. Market structure and public policy are examined to evaluate their impact on economic welfare and the allocation of scarce resources. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS217-A A Keyes-Kimbirk, Wendy R 09/02/2014 Monday, Wednesday, Friday 8:15 AM - 9:15 AM James Complex
183
Fall 2014 BUS217-B B Namvar, Bob 09/02/2014 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
251
Fall 2014 BUS217-C C Keyes-Kimbirk, Wendy R 09/02/2014 Monday, Wednesday, Friday 12:00 PM - 1:00 PM Sch Business Building
106
Spring 2015 BUS217-B B Namvar, Bob 01/07/2015 Tuesday, Thursday 12:15 PM - 1:45 PM Sch Business Building
106
Spring 2015 BUS217-A A Namvar, Bob 01/07/2015 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
104
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BUS218 Macroeconomics

BUS218 Macroeconomics

This course offers a common sense approach to economics, covering basic economic laws and how they apply to our world and everyday life. The course focuses on the overall economy and economic theories that offer explanations for its fluctuations and changes. Also, the course is designed to give the student a sufficient grounding in the terminology, basic concepts, and issues of economics to stimulate interest in further study and provide background in business. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS218-B B Namvar, Bob 09/02/2014 Tuesday, Thursday 2:00 PM - 3:30 PM Sch Business Building
251
Fall 2014 BUS218-A A Namvar, Bob 09/02/2014 Tuesday, Thursday 12:15 PM - 1:45 PM Sch Business Building
251
Spring 2015 BUS218-C C Namvar, Bob 01/07/2015 Tuesday, Thursday 2:00 PM - 3:30 PM Sch Business Building
106
Spring 2015 BUS218-A A Keyes-Kimbirk, Wendy R 01/07/2015 Monday, Wednesday, Friday 8:15 AM - 9:15 AM Sch Business Building
104
Spring 2015 BUS218-B B Namvar, Bob 01/07/2015 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
104
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BUS237 Management Based on Bibl Prin

BUS237 Management Based on Bibl Prin

In this course students learn to identify and apply effective management and leadership behaviors based on principles found in the Bible. This course will equip each student with skills in making biblically-informed choices in realistic business scenarios. (3 units; Interdisciplinary; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS237-D D Strombeck, Stephen 09/02/2014 Tuesday, Thursday 7:00 AM - 8:30 AM Sch Business Building
251
Fall 2014 BUS237-A A Miller, Gary A. 09/02/2014 Monday, Wednesday, Friday 9:30 AM - 10:30 AM Mission Hall
127
Fall 2014 BUS237-C C Miller, Gary A. 09/02/2014 Wednesday 2:30 PM - 5:30 PM Sch Business Building
251
Fall 2014 BUS237-B B Lainson, Douglas L. 09/02/2014 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
251
Spring 2015 BUS237-A A Miller, Gary A. 01/07/2015 Monday, Wednesday, Friday 9:30 AM - 10:30 AM TBA
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Spring 2015 BUS237-B B Lainson, Douglas L. 01/07/2015 Tuesday, Thursday 10:30 AM - 12:00 PM TBA
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CIS270 Business IT Application

CIS270 Business IT Application

This course will develop essential math and computer skills necessary to support the student's integration into the business program. Students will be introduced to the Microsoft Office suite application packages: Word, Excel, PowerPoint, and Outlook. In addition, they will reinforce essential math skills that support upper division requirements and integrate with computer software applications. Students will be expected to demonstrate integration of the math and software skills by the end of the course. Prerequisite: MAT 115 or STA 144. (3 units; Interdisciplinary; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 CIS270-B B Mc Connell-Freeman, Christy Lee 09/02/2014 Tuesday, Thursday 8:45 AM - 10:15 AM Yeager Center
B113
Fall 2014 CIS270-A A Mc Connell-Freeman, Christy Lee 09/02/2014 Tuesday, Thursday 7:00 AM - 8:30 AM Yeager Center
B113
Spring 2015 CIS270-A A Mc Connell-Freeman, Christy Lee 01/07/2015 Tuesday, Thursday 7:00 AM - 8:30 AM Sch Business Building
209
Spring 2015 CIS270-B B Mc Connell-Freeman, Christy Lee 01/07/2015 Monday, Wednesday, Friday 2:30 PM - 3:30 PM Sch Business Building
209
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Upper Division Core Business Courses

BUS303 Business Finance

BUS303 Business Finance

This course provides an introduction to the principles of financial management. It includes an overview of financial management, financial analysis and control, capital investment decisions, raising funds and cost of capital, sources of long-term funds and cash management principles. Prerequisite: ACC 251 or 351 and CIS 270. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS303-B B Christie, Stephen R. 09/02/2014 Wednesday 2:30 PM - 5:30 PM Sch Business Building
252
Fall 2014 BUS303-A A Donaldson, Darla R. 09/02/2014 Monday, Wednesday, Friday 9:30 AM - 10:30 AM Sch Business Building
106
Spring 2015 BUS303-A A Donaldson, Darla R. 01/07/2015 Monday, Wednesday, Friday 8:15 AM - 9:15 AM TBA
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BUS315 Business Statistics

BUS315 Business Statistics

This course includes the assembling and presentation of statistical data, probability distributions, sampling techniques, and statistical analysis. A project with practical problem solving is required. Prerequisites: CIS 270 and MAT 115, 123 or higher, or STA 144. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS315-B B Donaldson, Darla R. 09/02/2014 Monday, Wednesday, Friday 8:15 AM - 9:15 AM Sch Business Building
209
Fall 2014 BUS315-C C Lainson, Douglas L. 09/02/2014 Tuesday, Thursday 12:15 PM - 1:45 PM Sch Business Building
104
Fall 2014 BUS315-A A Donaldson, Darla R. 09/02/2014 Monday, Wednesday, Friday 12:00 PM - 1:00 PM Sch Business Building
209
Spring 2015 BUS315-A A Donaldson, Darla R. 01/07/2015 Monday, Wednesday, Friday 10:45 AM - 11:45 AM Yeager Center
B113
Spring 2015 BUS315-B B Donaldson, Darla R. 01/07/2015 Tuesday, Thursday 12:15 PM - 1:45 PM Sch Business Building
209
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BUS334 International Business

BUS334 International Business

An introduction to international business which will expose students to major international business issues, including international trade, cultures, economics, marketing and communication issues of multinational corporations. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS334-A A Weniger, Marc 09/02/2014 Monday, Wednesday, Friday 9:30 AM - 10:30 AM Mission Hall
126
Fall 2014 BUS334-B B Weniger, Marc 09/02/2014 Thursday 12:15 PM - 1:45 PM Sch Business Building
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Spring 2015 BUS334-C C Bishop, Jim 01/07/2015 Tuesday 2:00 PM - 5:00 PM TBA
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Spring 2015 BUS334-A A Weniger, Marc 01/07/2015 Monday, Wednesday, Friday 9:30 AM - 10:30 AM Sch Business Building
106
Spring 2015 BUS334-B B Weniger, Marc 01/07/2015 Thursday 2:00 PM - 5:00 PM TBA
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BUS358 Business Law

BUS358 Business Law

This course covers the law of sales, employment, contracts, negotiable instruments, agency and partnerships, corporations, insurance, real and personal property, estates, and bankruptcy. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS358-A A Bishop, Jim 09/02/2014 Monday, Wednesday, Friday 10:45 AM - 11:45 AM James Complex
367
Fall 2014 BUS358-B B Bishop, Jim 09/02/2014 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
104
Spring 2015 BUS358-A A Bishop, Jim 01/07/2015 Monday, Wednesday, Friday 10:45 AM - 11:45 AM TBA
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Spring 2015 BUS358-B B Bishop, Jim 01/07/2015 Tuesday, Thursday 10:30 AM - 12:00 PM TBA
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BUS463 Business & Organizational Mgmt

BUS463 Business & Organizational Mgmt

This course is the study of management theories and the functional concepts of leadership, planning, and decision making. Special emphasis is placed on quality issues, globalism, diversity, ethics, productivity, motivation, skill development, and human resource management. An emphasis on integrating biblical principles and leadership will also be studied. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS463-A A Herrity, Andrew C. 09/02/2014 Monday, Wednesday, Friday 1:15 PM - 2:15 PM Sch Business Building
123
Fall 2014 BUS463-B B Lainson, Douglas L. 09/02/2014 Tuesday, Thursday 2:00 PM - 3:30 PM Sch Business Building
202
Spring 2015 BUS463-A A Alderson, Keanon J. 01/07/2015 Tuesday, Thursday 2:00 PM - 3:30 PM TBA
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BUS485 Business Policy & Strategy

BUS485 Business Policy & Strategy

This is an integrative study of senior management functions using advanced case analysis, focusing on general management and decision making. Topics include setting objectives; implementing, supporting, and controlling organization-wide policies; developing strategies to achieve objectives; setting standards for measuring performance; evaluating and reformulating policies in response to change; fulfilling leadership responsibilities. Prerequisite: BUS 303, 463, and MKT 333. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS485-A A Herrity, Andrew C. 09/02/2014 Monday, Wednesday, Friday 10:45 AM - 11:45 AM Sch Business Building
253
Spring 2015 BUS485-B B Herrity, Andrew C. 01/07/2015 Thursday 2:00 PM - 5:00 PM TBA
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Spring 2015 BUS485-A A Herrity, Andrew C. 01/07/2015 Monday, Wednesday, Friday 9:30 AM - 10:30 AM TBA
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BUS498 Senior Exit Exam

BUS498 Senior Exit Exam

The student will take an exit eam. Prerequisite: Permission of the Dean of the School of Business. Pass/Fail. (0 units; Fall/Spring/Summer)

  Course Sec Instructor Dates Days Time Location
Fall 2014 BUS498-A A Donaldson, Darla R. 11/18/2014 Tuesday 6:00 PM - 7:30 PM Yeager Center
B113
Fall 2014 BUS498-B B Donaldson, Darla R. 11/19/2014 Wednesday 6:00 PM - 7:30 PM Sch Business Building
209
Spring 2015 BUS498-A A Donaldson, Darla R. 01/07/2015 Tuesday 6:00 PM - 7:30 PM TBA
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Spring 2015 BUS498-B B Donaldson, Darla R. 01/07/2015 Wednesday 6:00 PM - 7:30 PM TBA
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Spring 2015 BUS498-C C Donaldson, Darla R. 01/07/2015 Thursday 7:00 AM - 8:30 AM TBA
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MKT333 Principles of Marketing

MKT333 Principles of Marketing

A study of the marketing functions, channels of distribution, selling, advertising, distribution, and marketing management for both retail and industrial businesses. (3 units; Fall/Spring)

  Course Sec Instructor Dates Days Time Location
Fall 2014 MKT333-B B Winter, Natalie A 09/02/2014 Thursday 10:30 AM - 12:00 PM Sch Business Building
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Fall 2014 MKT333-A A Winter, Natalie A 09/02/2014 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
125
Spring 2015 MKT333-B B Winter, Natalie A 01/07/2015 Thursday 10:30 AM - 12:00 PM Sch Business Building
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Spring 2015 MKT333-A A Assaf, Raef J 01/07/2015 Monday, Wednesday, Friday 8:15 AM - 9:15 AM TBA
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Upper Division Accounting Courses

ACC310 Intermediate Accounting I

ACC310 Intermediate Accounting I

A comprehensive and in-depth coverage of accounting principles. The course is for accounting majors or students wanting a solid understanding of accounting. The accounting cycle steps are reviewed and more complex accounting problems are presented. Topics include cash, short-term investments, accounts receivable, inventories, liabilities, statement of cash flows, revenue recognition, and debt financing. Prerequisite: ACC 251. (3 units; Fall)

  Course Sec Instructor Dates Days Time Location
Fall 2014 ACC310-A A Christie, Stephen R. 09/02/2014 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
252
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ACC311 Intermediate Accounting II

ACC311 Intermediate Accounting II

This course has an emphasis on property, equipment, intangible assets, corporations, long-term investments in equity securities, long-term liabilities, accounting for pensions, leases, error corrections, analysis of financial statements, income taxes and financial reporting. Prerequisite: ACC 310. (3 units; Spring)

  Course Sec Instructor Dates Days Time Location
Spring 2015 ACC311-A A Christie, Stephen R. 01/07/2015 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
253
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ACC320 Cost Accounting

ACC320 Cost Accounting

This course covers budgeting, standard costs, analysis of variances, job order and process accounting, profit centers, capital budgeting, and managerial controls. Prerequisite: ACC 310. (3 units; Spring)

  Course Sec Instructor Dates Days Time Location
Spring 2015 ACC320-A A Christie, Stephen R. 01/07/2015 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
253
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ACC330 Gov't & Non-profit Acctng

ACC330 Gov't & Non-profit Acctng

Covers municipal, school, university, hospital, church, and other forms of governmental and non-profit organizational accounting. Types of funds discussed are general, revenue, capital projects, enterprise, debt service, and others. Prerequisite: ACC 311. (3 units; Fall)

  Course Sec Instructor Dates Days Time Location
Fall 2014 ACC330-A A Nelson, Karin H. 09/02/2014 Tuesday, Thursday 8:45 AM - 10:15 AM Sch Business Building
253
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ACC410 Advanced Accounting

ACC410 Advanced Accounting

A study of business combinations and consolidation accounting, including the accounting relationships between parent and subsidiary business entities, the processing of intercompany transactions, and elimination entries. Additional topics may include recording foreign currency exchange transactions, translations of foreign subsidiary financial statements and partnership accounting. Prerequisite: ACC 311. (3 units; Fall)

  Course Sec Instructor Dates Days Time Location
Fall 2014 ACC410-A A Christie, Stephen R. 09/02/2014 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
252
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ACC420 Accounting Info Systems

ACC420 Accounting Info Systems

A study of accounting and processing controls for automated accounting systems, and developing and implementing an automated accounting system. Prerequisites: CIS 270 or equivalent and ACC 410. (3 units; Spring)

  Course Sec Instructor Dates Days Time Location
Spring 2015 ACC420-A A Nelson, Karin H. 01/07/2015 Thursday 2:00 PM - 3:30 PM TBA
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ACC430 Federal Income Tax Accounting

ACC430 Federal Income Tax Accounting

Covers the theory of tax accounting with practical applications to individuals, proprietorships, partnerships, corporations, and fiduciary organizations. Prerequisite: ACC 251. (3 units; Fall)

  Course Sec Instructor Dates Days Time Location
Fall 2014 ACC430-A A Nelson, Karin H. 09/02/2014 Tuesday, Thursday 10:30 AM - 12:00 PM Sch Business Building
253
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ACC470 Auditing

ACC470 Auditing

A study of the attest function performed by independent public accountants. Topics include management assertions, fundamental principles (formerly generally accepted auditing standards), tests of controls and substantive procedures for the accounting cycles, and report forms and opinions. Various techniques are used to study auditing concepts and practices and may include preparing problem sets, analyzing case studies, and performing simulated audit procedures. Prerequisite: ACC 410. (3 units; Spring)

  Course Sec Instructor Dates Days Time Location
Spring 2015 ACC470-A A Schwandt, Brittany Nicole 01/07/2015 Tuesday 6:00 PM - 9:00 PM TBA
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