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 the industry and they use real life accounting issues 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. The Ticker
  2. CPA... Imagine The Possibilities
  3. CPA Careers

 

  • 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

    1.1 Identify and describe key theories and practices in the areas of accounting, finance, marketing, management, economics, and business law.

    1.2 Apply knowledge and principles to business scenarios in the areas of accounting, finance, marketing, management, and economics.

    2.1 Use critical thinking to identify issues, collect and examine information, evaluate evidence, and draw conclusions.

    2.2 Use creative thinking to synthesize ideas and expertise, and take appropriate risk in developing innovative approaches to address business problems.

    2.3 Integrate knowledge and values from various disciplines and transfer skills to the workplace.

    3.1 Communicate in writing to a targeted audience with clarity, appropriate tone, proper mechanics, and relevant content.

    3.2 Orally present a message with confidence, effective voice inflection, clarity, and appropriate visual aids.

    4.1 Define problems, identify alternatives, and establish criteria to evaluate potential solutions.

    4.2 Utilize and/or formulate models to represent and solve business problems, compute results, and develop solutions.

    4.3 Demonstrate proficiency in utilizing business software solutions.

    5.1 Employ ethical guidelines in evaluating consequences and making choices.

    5.2 Identify and apply relevant biblical principles to critical business issues.

    6.1 Work effectively within groups.

    6.2 Describe and evaluate the fundamental principles and trends in economics, politics, business law, and culture, and apply them to business issues.

    6.3 Identify fundamental global factors and evaluate their impact on business issues

    7.1 Apply transaction analysis skills to provide accurate, relevant, and timely accounting information

    7.2 Assess financial statement data to support business decisions

    7.3 Apply accounting regulations to a variety of business situations.

Program Requirements

The program requires the completion of 72 units.

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-C
Markley, Randy T.
09/05/2017 TTh 2:00 PM - 3:30 PM BUS 106
ACC250-D
Kaminski, Ellen Elizabeth
09/05/2017 MW 2:30 PM - 3:30 PM BUS ONLN
ACC250-A
Christie, Stephen R.
09/05/2017 MW 8:15 AM - 9:15 AM BUS ONLN
ACC250-B
Christie, Stephen R.
09/05/2017 MW 10:45 AM - 11:45 AM BUS ONLN
ACC250-A
Kaminski, Ellen Elizabeth
01/09/2018 MWF 12:00 PM - 1:00 PM 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-A
Markley, Randy T.
09/05/2017 TTh 12:15 PM - 1:45 PM BUS 106
ACC251-A
Kaminski, Ellen Elizabeth
01/09/2018 MWF 2:30 PM - 3:30 PM TBA
ACC251-B
STAFF, STAFF
01/09/2018 TTh 8:45 AM - 10:15 AM TBA
ACC251-C
Christie, Stephen R.
01/09/2018 MW 8:15 AM - 9:15 AM TBA ONLN
ACC251-D
STAFF, STAFF
01/09/2018 TTh 10:30 AM - 12:00 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
09/05/2017 MWF 12:00 PM - 1:00 PM BUS 123
BUS217-C
Keyes-Kimbirk, Wendy R
09/05/2017 MWF 9:30 AM - 10:30 AM BUS 204
BUS217-A
Namvar, Bob
09/05/2017 TTh 12:15 PM - 1:45 PM BUS 204
BUS217-A
Namvar, Bob
01/09/2018 TTh 10:30 AM - 12:00 PM BUS 202
BUS217-B
Keyes-Kimbirk, Wendy R
01/09/2018 MWF 12:00 PM - 1:00 PM BUS 204

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-A
Keyes-Kimbirk, Wendy R
09/05/2017 Th 2:00 PM - 5:00 PM BUS 204
BUS218-B
Namvar, Bob
09/05/2017 TTh 10:30 AM - 12:00 PM BUS 204
BUS218-A
Namvar, Bob
01/09/2018 Th 2:00 PM - 5:00 PM BUS 202
BUS218-B
Namvar, Bob
01/09/2018 TTh 12:15 PM - 1:45 PM BUS 202
BUS218-C
Keyes-Kimbirk, Wendy R
01/09/2018 MWF 9:30 AM - 10:30 AM BUS 202

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
Vanderslice, Gaynell
09/05/2017 TTh 8:45 AM - 10:15 AM BUS 204
BUS237-A
Vanderslice, Gaynell
09/05/2017 MWF 8:15 AM - 9:15 AM BUS 202
BUS237-D
Winter, Natalie A
09/05/2017 WF 1:15 PM - 2:15 PM BUS ONLN
BUS237-C
Winter, Natalie A
09/05/2017 WF 10:45 AM - 11:45 AM BUS ONLN
BUS237-A
Winter, Natalie A
01/09/2018 MWF 9:30 AM - 10:30 AM BUS
BUS237-B
Vanderslice, Gaynell
01/09/2018 TTh 8:45 AM - 10:15 AM BUS
BUS237-C
Winter, Natalie A
01/09/2018 MWF 10:45 AM - 11:45 AM BUS

CIS265 Info Systems Essentials

This is an introduction to the essential computer software tools used in the modern information society. Students will be introduced to software applications such as word processing, presentations, spreadsheets, databases, and email. Project-based learning activities will provide hands-on experiences for students to practice and apply the skills to real-world situations. Students will integrate these tools in a comprehensive project. (3 units; Fall/Spring)

CIS265-A
Bainum, Pamela Diane
09/05/2017 TTh 10:30 AM - 12:00 PM James Complex 375
CIS265-E
Shade, Karen S
09/05/2017 T 12:15 PM - 1:45 PM BUS ONLN
CIS265-H
Mc Connell-Freeman, Christy Lee
09/05/2017 Th 12:15 PM - 1:45 PM BUS ONLN
CIS265-C
Bainum, Pamela Diane
09/05/2017 TTh 3:45 PM - 5:15 PM BUS 209
CIS265-F
Corso, Anthony J.
09/05/2017 T 12:15 PM - 1:45 PM Yeager Center ONLN
CIS265-G
Phillips Jr., Timothy
09/05/2017 MWF 3:45 PM - 4:45 PM BUS 209
CIS265-D
Phillips Jr., Timothy
09/05/2017 MWF 9:30 AM - 10:30 AM Yeager Center B113
CIS265-I
Phillips Jr., Timothy
09/05/2017 MWF 10:45 AM - 11:45 AM Yeager Center B113
CIS265-B
Bainum, Pamela Diane
09/05/2017 TTh 2:00 PM - 3:30 PM Yeager Center B113
CIS265-J
Corso, Anthony J.
09/05/2017 Th 7:00 AM - 8:30 AM Yeager Center ONLN
CIS265-I
Phillips Jr., Timothy
01/09/2018 MWF 3:45 PM - 4:45 PM James Complex
CIS265-B
Corso, Anthony J.
01/09/2018 MWF 10:45 AM - 11:45 AM James Complex
CIS265-A
Corso, Anthony J.
01/09/2018 T 8:45 AM - 10:15 AM Yeager Center ONLN
CIS265-C
Corso, Anthony J.
01/09/2018 Th 8:45 AM - 10:15 AM Yeager Center ONLN
CIS265-D
Shade, Karen S
01/09/2018 TTh 10:30 AM - 12:00 PM Yeager Center
CIS265-E
Shade, Karen S
01/09/2018 TTh 12:15 PM - 1:45 PM Yeager Center
CIS265-F
Bainum, Pamela Diane
01/09/2018 TTh 2:00 PM - 3:30 PM Yeager Center
CIS265-G
Bainum, Pamela Diane
01/09/2018 TTh 3:45 PM - 5:15 PM Yeager Center
CIS265-H
Shade, Karen S
01/09/2018 TTh 2:00 PM - 3:30 PM BUS
CIS265-J
Shade, Karen S
01/09/2018 TTh 3:45 PM - 5:15 PM BUS

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 265 or 270. (3 units; Fall)

BUS303-C
Harrison, Adele L.
09/05/2017 MWF 12:00 PM - 1:00 PM BUS 253
BUS303-A
Donaldson, Darla R.
09/05/2017 MWF 8:15 AM - 9:15 AM BUS 104
BUS303-B
Harrison, Adele L.
09/05/2017 TTh 2:00 PM - 3:30 PM BUS 253
BUS303-A
Donaldson, Darla R.
01/09/2018 MWF 8:15 AM - 9:15 AM BUS 253

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 265 or 270 and MAT 115, 123 or higher, or STA 144. (3 units; Fall/Spring/Summer)

BUS315-B
Donaldson, Darla R.
09/05/2017 TTh 8:45 AM - 10:15 AM BUS 209
BUS315-C
Donaldson, Darla R.
09/05/2017 MWF 2:30 PM - 3:30 PM BUS 209
BUS315-D
Donaldson, Darla R.
09/05/2017 MWF 12:00 PM - 1:00 PM BUS 209
BUS315-A
Donaldson, Darla R.
01/09/2018 MWF 9:30 AM - 10:30 AM BUS 209
BUS315-B
Donaldson, Darla R.
01/09/2018 MWF 2:30 PM - 3:30 PM BUS 209
BUS315-C
STAFF, STAFF
01/09/2018 TTh 10:30 AM - 12:00 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-A
Weniger, Marc
09/05/2017 TTh 8:45 AM - 10:15 AM BUS 104
BUS334-C
Weniger, Marc
09/05/2017 TTh 3:45 PM - 5:15 PM BUS 250
BUS334-B
Weniger, Marc
09/05/2017 TTh 2:00 PM - 3:30 PM BUS 250
BUS334-B
Bishop, Jim
01/09/2018 TTh 2:00 PM - 3:30 PM TBA
BUS334-A
Weniger, Marc
01/09/2018 TTh 8:45 AM - 10:15 AM TBA

BUS356 Business Communication

This course emphasizes individual, interpersonal and intercultural communication concepts. Special emphasis is placed on the various functions of communication concepts in a business environment. (3.0 units; Fall)

BUS356-A
Vanderslice, Gaynell
09/05/2017 WF 1:15 PM - 2:15 PM BUS ONLN
BUS356-A
Vanderslice, Gaynell
01/09/2018 TTh 12:15 PM - 1:45 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
09/05/2017 TTh 10:30 AM - 12:00 PM BUS 125
BUS358-A
Bishop, Jim
09/05/2017 MWF 10:45 AM - 11:45 AM BUS 203
BUS358-A
Bishop, Jim
01/09/2018 MWF 10:45 AM - 11:45 AM BUS 202
BUS358-B
Bishop, Jim
01/09/2018 TTh 10:30 AM - 12:00 PM BUS 203

BUS440 Quantitative Business Analysis

This course explores quantitative methods utilized in business decision-making, with an emphasis placed on problem solving and evaluation, as well s applications in marketing, finance, accounting, and operations. Topics may include decision analysis, linear programming, forecasting techniques, statistical process control, and inventory models. A project with practical problem solving is required. Prerequisite: BUS 315. (3 units; Fall/Spring)

BUS440-B
Mondorf, Steve J.
09/05/2017 TTh 10:30 AM - 12:00 PM BUS 209
BUS440-A
Borden, Carnell
09/05/2017 MWF 10:45 AM - 11:45 AM BUS 209
BUS440-A
STAFF, STAFF
01/09/2018 MWF 8:15 AM - 9:15 AM BUS 209
BUS440-B
Keyes-Kimbirk, Wendy R
01/09/2018 Th 2:00 PM - 5:00 PM BUS 209

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-A
Walls, John L.
09/05/2017 MWF 12:00 PM - 1:00 PM BUS 103
BUS463-B
Hove, Tad A.
09/05/2017 TTh 2:00 PM - 3:30 PM BUS 252
BUS463-A
Alderson, Keanon J.
01/09/2018 W 2:30 PM - 5:30 PM TBA
BUS463-B
Herrity, Andrew C.
01/09/2018 MWF 8:15 AM - 9:15 AM 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.
09/05/2017 MWF 8:15 AM - 9:15 AM BUS 106
BUS485-B
Herrity, Andrew C.
09/05/2017 M 2:30 PM - 5:30 PM BUS 104
BUS485-A
Herrity, Andrew C.
01/09/2018 MWF 9:30 AM - 10:30 AM TBA
BUS485-B
Herrity, Andrew C.
01/09/2018 M 2:30 PM - 5:30 PM TBA

BUS498 Senior Exit Exam

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

BUS498-A
Harrison, Adele L.
12/04/2017 M 4:00 PM - 5:30 PM BUS 204
BUS498-B
Harrison, Adele L.
12/05/2017 T 6:00 PM - 7:30 PM BUS 204
BUS498-A
Harrison, Adele L.
01/09/2018 6:00 PM - 7:30 PM TBA
BUS498-B
Harrison, Adele L.
01/09/2018 6:00 PM - 7:30 PM TBA

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-C
O'Neill, Kevin James, II
09/05/2017 T 3:45 PM - 5:15 PM BUS ONLN
MKT333-B
Ortiz, Madeline H.
09/05/2017 MW 2:30 PM - 3:30 PM BUS ONLN
MKT333-A
Ortiz, Madeline H.
09/05/2017 TTh 10:30 AM - 12:00 PM BUS 202
MKT333-A
Weniger, Marc
01/09/2018 TTh 10:30 AM - 12:00 PM TBA
MKT333-B
Weniger, Marc
01/09/2018 TTh 3:45 PM - 5:15 PM TBA

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 TTh 8:45 AM - 10:15 AM BUS 106

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.
01/09/2018 TTh 8:45 AM - 10:15 AM TBA

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.
01/09/2018 TTh 7:00 AM - 8:30 AM TBA

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
01/09/2018 W 8:15 AM - 10:30 AM TBA ONLN

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 TTh 10:30 AM - 12:00 PM BUS 106

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 265 or 270 and ACC 311. (3 units; Spring)

ACC420-A
Kaminski, Ellen Elizabeth
09/05/2017 W 8:15 AM - 10:30 AM BUS 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 MW 10:45 AM - 11:45 AM BUS ONLN

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
01/09/2018 M 8:15 AM - 10:30 AM TBA ONLN

ACC480 Accounting Ethics

This course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will be studied as they apply to the practice of accounting. Prerequisite: Senior status (3 units; Fall)

ACC480-A
Kaminski, Ellen Elizabeth
09/05/2017 M 8:15 AM - 10:30 AM BUS ONLN

FIN405 Financial Analysis and Forecstng

This course covers a more in-depth analysis of financial statements and the integration of financial forecasting based on interpreting financial data and performance. Students will evaluate investment alternatives and apply risk analysis to the valuation process from a decision-makers’ perspective. Prerequisites: BUS 303 and 315. (3 units; Spring)

FIN405-A
Christie, Stephen R.
01/09/2018 MWF 10:45 AM - 11:45 AM TBA

*ACC480 or FIN405