Bachelor of Science in Accounting

The Accounting major prepares students for careers in public accounting, corporate accounting, managerial accounting, and government and not-for-profit accounting with curriculum that is specifically designed to prepare students for the CPA exam and accounting professions.

Why CBU?

Students receive an accounting education designed to help them succeed. Our professors have years of practical experience in industry and real life accounting issues are used in the classroom. Small classes mean you will get to know your professors. You will also learn a biblical approach to accounting which will help you live your purpose.

Career Opportunities

  1. Auditor – Auditors can be internal or external. External auditors work for a CPA firm. They examine a company or organization’s financial statements.
  2. Tax Accountant – A tax accountant assists individuals and companies by preparing their federal and state tax returns.
  3. Staff Accountant – A staff accountant is an entry level position used by all types of organizations.
  4. Corporate Controller – The controller is the lead accountant at a large company.

Links

  1. https://www.youtube.com/watch?v=CrlUBknZwpM
  2. https://www.youtube.com/watch?v=9I502zLYZXU
  3. http://blogs.calbaptist.edu/business/

 

  • 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 Dr. Robert K. Jabs 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.

  • 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.

  • Student Learning Outcomes
    • Knowledge and technical skills in the following nine (9) disciplines of business:
      • Accounting
      • Economics
      • Quantitative Analysis
      • Business Law
      • Management
      • Marketing
      • Business Communication
    • 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.

Program Requirements

The program requires completion of 69 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
+

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)

ACC250-A
Christie, Stephen R.
01/11/2017 M 12:00 PM - 1:00 PM BUS ONLN
ACC250-A
Kaminski, Ellen Elizabeth
05/08/2017 T 8:00 AM - 12:00 PM BUS 253
ACC250-B
Christie, Stephen R.
09/05/2017 M 10:45 AM - 11:45 AM TBA ONLN
ACC250-C
Christie, Stephen R.
09/05/2017 T 2:00 PM - 3:30 PM TBA
ACC250-D
Kaminski, Ellen Elizabeth
09/05/2017 M 2:30 PM - 3:30 PM TBA
ACC250-A
STAFF, STAFF
09/05/2017 M 8:15 AM - 9:15 AM TBA

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)

ACC251-D
Kaminski, Ellen Elizabeth
01/11/2017 T 2:00 PM - 3:30 PM BUS 253
ACC251-C
Kaminski, Ellen Elizabeth
01/11/2017 T 8:45 AM - 10:15 AM BUS 253
ACC251-A
Christie, Stephen R.
01/11/2017 W 2:30 PM - 5:30 PM BUS 104
ACC251-B
Christie, Stephen R.
01/11/2017 M 10:45 AM - 11:45 AM BUS ONLN
ACC251-A
Kaminski, Ellen Elizabeth
07/03/2017 T 8:00 AM - 12:00 PM BUS 253
ACC251-A
STAFF, STAFF
09/05/2017 T 12:15 PM - 1:45 PM TBA

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)

BUS217-B
Keyes-Kimbirk, Wendy R
01/11/2017 M 10:45 AM - 11:45 AM BUS 251
BUS217-A
Namvar, Bob
01/11/2017 T 10:30 AM - 12:00 PM BUS 251
BUS217-C
STAFF, STAFF
09/05/2017 T 2:00 PM - 5:00 PM BUS 204
BUS217-A
Namvar, Bob
09/05/2017 T 12:15 PM - 1:45 PM BUS 204
BUS217-B
STAFF, STAFF
09/05/2017 M 12:00 PM - 1:00 PM BUS 123

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)

BUS218-C
Keyes-Kimbirk, Wendy R
01/11/2017 M 9:30 AM - 10:30 AM BUS 251
BUS218-A
Keyes-Kimbirk, Wendy R
01/11/2017 M 8:15 AM - 9:15 AM BUS 251
BUS218-B
Namvar, Bob
01/11/2017 T 12:15 PM - 1:45 PM BUS 251
BUS218-A
STAFF, STAFF
09/05/2017 TR 2:00 PM - 5:00 PM BUS 204
BUS218-B
Namvar, Bob
09/05/2017 T 10:30 AM - 12:00 PM BUS 204

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)

BUS237-B
Relyea, Kevin Stuart
01/11/2017 T 8:45 AM - 10:15 AM BUS 252
BUS237-C
Relyea, Kevin Stuart
01/11/2017 T 10:30 AM - 12:00 PM BUS 252
BUS237-A
Hove, Tad A.
01/11/2017 M 9:30 AM - 10:30 AM BUS 250
BUS237-B
STAFF, STAFF
09/05/2017 T 8:45 AM - 10:15 AM BUS 204
BUS237-A
STAFF, STAFF
09/05/2017 M 8:15 AM - 9:15 AM BUS 125

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)

CIS270-A
Mc Connell-Freeman, Christy Lee
01/11/2017 T 7:00 AM - 8:30 AM BUS ONLN
CIS270-B
Mc Connell-Freeman, Christy Lee
01/11/2017 TR 7:00 AM - 8:30 AM BUS ONLN
CIS270-C
Mc Connell-Freeman, Christy Lee
01/11/2017 - Online
CIS270-A
Mc Connell-Freeman, Christy Lee
09/05/2017 T 7:00 AM - 8:30 AM James Complex 367
CIS270-B
Mc Connell-Freeman, Christy Lee
09/05/2017 T 8:45 AM - 10:15 AM James Complex 375

Upper Division Core Business Courses

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 250 or 350 and CIS 270. (3 units; Fall/Spring)

BUS303-A
Donaldson, Darla R.
01/11/2017 M 10:45 AM - 11:45 AM BUS 253
BUS303-A
Donaldson, Darla R.
09/05/2017 M 8:15 AM - 9:15 AM TBA
BUS303-B
Harrison, Adele L.
09/05/2017 T 2:00 PM - 3:30 PM TBA
BUS303-C
Harrison, Adele L.
09/05/2017 M 12:00 PM - 1:00 PM TBA

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)

BUS315-A
Donaldson, Darla R.
01/11/2017 M 9:30 AM - 10:30 AM BUS 209
BUS315-B
Donaldson, Darla R.
01/11/2017 T 12:15 PM - 1:45 PM BUS 209
BUS315-A
Donaldson, Darla R.
09/05/2017 M 3:45 PM - 4:45 PM BUS 209
BUS315-B
STAFF, STAFF
09/05/2017 T 8:45 AM - 10:15 AM BUS 209
BUS315-C
Donaldson, Darla R.
09/05/2017 M 2:30 PM - 3:30 PM BUS 209
BUS315-D
Donaldson, Darla R.
09/05/2017 M 12:00 PM - 1:00 PM BUS 209

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)

BUS334-C
Bishop, Jim
03/02/2017 TR 2:00 PM - 5:00 PM BUS 251
BUS334-B
Weniger, Marc
01/11/2017 T 2:00 PM - 3:30 PM BUS 204
BUS334-A
Weniger, Marc
01/11/2017 T 8:45 AM - 10:15 AM BUS 250
BUS334-A
Bishop, Jim
07/03/2017 M - Other Non-Site Locations OTHR
BUS334-A
Weniger, Marc
09/05/2017 T 8:45 AM - 10:15 AM TBA
BUS334-C
Weniger, Marc
09/05/2017 T 3:45 PM - 5:15 PM TBA
BUS334-B
Weniger, Marc
09/05/2017 T 2:00 PM - 3:30 PM TBA

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)

BUS358-B
Bishop, Jim
01/11/2017 T 10:30 AM - 12:00 PM BUS 104
BUS358-A
Bishop, Jim
01/11/2017 M 10:45 AM - 11:45 AM BUS 250
BUS358-A
Bishop, Jim
09/05/2017 M 10:45 AM - 11:45 AM BUS 203
BUS358-B
Bishop, Jim
09/05/2017 T 10:30 AM - 12:00 PM BUS 125

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)

BUS463-B
Walls, John L.
01/11/2017 M 12:00 PM - 1:00 PM BUS 104
BUS463-A
Bigley, Joel Douglas
01/11/2017 T 2:00 PM - 3:30 PM BUS 202
BUS463-A
STAFF, STAFF
09/05/2017 M 12:00 PM - 1:00 PM TBA
BUS463-B
STAFF, STAFF
09/05/2017 T 2:00 PM - 3:30 PM TBA

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 or ENT 462. (3 units; Fall/Spring)

BUS485-A
Herrity, Andrew C.
01/11/2017 M 9:30 AM - 10:30 AM BUS 104
BUS485-B
Herrity, Andrew C.
01/11/2017 T 2:00 PM - 5:00 PM BUS 251

BUS498 Senior Exit Exam
+

The student will take an exit eam. Prerequisite: Senior Status. Pass/Fail. (0 units; Fall/Spring)

BUS498-A
Harrison, Adele L.
04/18/2017 T 6:00 PM - 7:30 PM BUS 203
BUS498-B
Harrison, Adele L.
04/19/2017 W 6:00 PM - 7:30 PM BUS 203

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)

MKT333-A
Weniger, Marc
01/11/2017 T 3:45 PM - 5:15 PM BUS 204
MKT333-B
Floyd, Kristopher Kyle
01/11/2017 M 8:15 AM - 9:15 AM Yeager Center ONLN
MKT333-A
STAFF, STAFF
05/08/2017 TR 8:00 AM - 12:00 PM BUS 253

BUS 440 Quantitative Business Analysis

Upper Division Accounting Courses

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)

ACC310-A
Christie, Stephen R.
09/05/2017 T 8:45 AM - 10:15 AM TBA

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)

ACC311-A
Christie, Stephen R.
01/11/2017 T 8:45 AM - 10:15 AM BUS 106

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)

ACC320-A
Christie, Stephen R.
01/11/2017 T 10:30 AM - 12:00 PM BUS 106

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)

ACC330-A
Kaminski, Ellen Elizabeth
01/11/2017 T 10:30 AM - 12:00 PM BUS 253

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)

ACC410-A
Christie, Stephen R.
09/05/2017 T 10:30 AM - 12:00 PM TBA

ACC420 Accounting Information Systems
+

A study of accounting and processing controls for automated accounting systems, and developing and implementing an automated accounting system. Prerequisites: CIS 270 and ACC 311. (3 units; Fall)

ACC420-A
Kaminski, Ellen Elizabeth
09/05/2017 W 8:15 AM - 10:30 AM TBA ONLN

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)

ACC430-A
Kaminski, Ellen Elizabeth
09/05/2017 M 10:45 AM - 11:45 AM TBA

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)

ACC470-A
Kaminski, Ellen Elizabeth
01/11/2017 T 6:00 PM - 9:00 PM BUS 106