Bachelor of Science in Accounting

Program Overview

CLU's program in accounting prepares students not only for a career as a Certified Public Accountant (CPA), but also for employment in private industry, nonprofit organizations, higher education, and government agencies.

The curriculum provides a careful balance of practice and theory, and consists of a solid liberal arts core, a carefully selected set of business-related classes, and intensive work in various aspects of accounting. Accordingly, students are also well-prepared for graduate studies and have been successful in passing the CPA exam.

Accountants perform an essential and highly-valued service for business and industry. Moreover, they perform a myriad of tasks in a variety of settings. They may compile detailed records of business transactions, prepare financial statements, perform audits, prepare tax returns, and assist in tax planning and managerial decision-making. They may also analyze financial information and provide small-business consulting services. Since the accountant of today must be a "jack-of-all-trades" who can fit comfortably into any business setting, CLU's accounting majors receive extensive preparation in both general business and the liberal arts.

Many of CLU's accounting majors have been successful in securing internships with local businesses and accounting firms, and many are offered full-time positions upon graduation. These opportunities enable CLU's accounting students to gain hands-on experience as they begin to narrow their focus to a particular career path.

In recent years, students have been employed by Ernst & Young, KPMG, Deloitte, PricewaterhouseCoopers, CBIZ, Sony Pictures, NASA, Walt Disney Company, and many others. According to many studies, employment opportunities for accountants are expected to continue to grow at a faster pace than most other professions.

The Accounting Association, a student-run organization at CLU (with faculty advisers), has been in place since 1984. This student club arranges for guest speakers, social events, and fundraisers. Many CLU students get their first "taste" of the accounting world, and form key friendships, by attending Accounting Association functions.

The following diagram provides a sample model of how courses in the accounting program flow, and the semesters in which they are offered.  Students are not required to follow this specific course flow, but it provides one path by which the accounting degree can be accomplished within the student's four year academic career.



Minimum Credits: 79
Upper Division Credits: 62

Required Courses:
  • BUS 251: Principles of Accounting (4 cr.)
  • BUS 252: Managerial Accounting (4)
  • BUS 257: Practicum in Accounting (2)
  • BUS 301: Communication for Managers (4) or COMM 306: Business and Professional Communication (4)
  • BUS 352A: Intermediate Accounting I (4)
  • BUS 352B: Intermediate Accounting II (4)
  • BUS 367: Behavior in Organizations (4)
  • BUS 374: Business Law (4)
  • BUS 375: Principles of Marketing (4)
  • BUS 391: Principles of Finance (4)
  • BUS 451: Cost Accounting (4)
  • BUS 452: Tax I (4)
  • BUS 453: Auditing (4)
  • BUS 454: Advanced Accounting (4)
  • BUS 462: Tax II (4)
  • BUS 484: Senior Seminar in Accounting (4)
  • ECON 203: General Economics (5) or ECON 200 and 201: Introduction to Micro-/Macro-Economics (3,3)
  • ECON 311: Statistical Methods (4)
  • MATH 245: Applied Calculus (4)
Required Supporting Courses:
  • PHIL 300: Ethics (4) or
  • PHIL 315: Social Ethics (4) or
  • PHIL 350: Technology and Value (4) or
  • REL 350:  Exploring Christian Ethics (4) or
  • REL/BUS 354: Theology and Business Ethics (4)


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