Bachelor of Science in Accounting (B.S.A.)

Mission
The Bachelor of Science in Accounting is a four-year degree program providing students with preparation for a broad range of business pursuit. Thorough instruction in accounting, finance, taxation, audition, and international business in combination of biblical and theological disciplines provides tools necessary for students to obtain the ability and tools to start and run their own business in such a way to demonstrate Christian truths in their business practices.

Objectives
Students who successfully complete the B.S.A. curriculum will:

1. Demonstrate a basic knowledge of the Bible and evangelical Christian theology.
2. Be able to integrate their business education with basic Christian faith and theology.
3. Have the basic skills to start and run their own business.
4. Foster the necessary ability to develop and expand their business.
5. Understand various legal regulations and duties for business operation.
6. Be able to practice their business based upon Christian ethics and values.

This degree, combined with special emphases, provides students with an academic and ministerial foundation plus the training necessary for graduate programs, such as M.B.A., M.A.R., M.R.E. or M.Div.

The General Education courses and Major Requirements for B.S.A. are as follows (all courses are 3 credits):

FIRST YEAR

FALL SEMESTER
ENG101 English: Reading and Writing I 3 credits (G)
ECO302 Introduction to Economics 3 credits (G)
BIB101 Old Testament Survey 3 credits (R)
FDS101 Spiritual Formation /or/
ECO102 Microeconomics 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours or more

SPRING SEMESTER
ENG102 English: Reading and Writing II 3 credits (G)
MAT102 College Math 3 credits (G)
BIB201 New Testament Survey 3 credits (R)
ECO201 Macroeconomics 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours or more

SECOND YEAR

FALL SEMESTER
SPH101 Public Speech /or/
SPH102 Great Speeches 3 credits (G)
PSY301 Introduction to Psychology 3 credits (G)
THL101 Biblical Doctrine I 3 credits (R)
ACC211 Principles of Accounting I 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours or more

SPRING SEMESTER
SCI202 Introduction to Natural Science /or/
SCI303 Introduction to Biological Science /or/
SCI301 Origin of Life 3 credits (G)
POL301 Introduction to Political Science /or/
LIT401 Introduction to Literature 3 credits (G)
THL102 Biblical Doctrine II 3 credits (R)
FDS103 Introduction to Christian Faith 3 credits (R)
ACC212 Principles of Accounting II 3 credits (RAA)

Total 15 credit hours or more

THIRD YEAR

FALL SEMESTER
PHI401 Logic and Reasoning /or/
SOC402 Contemporary Social Problems /or/
SOC201 Introduction to Sociology 3 credits (G)
SCI401 Introduction to Nutrition /or/
SCI302 History of the Earth /or/
SCI402 Physics 3 credits (G)
ACC301 Cost Accounting 3 credits (RAA)
ACC311 Intermediate Accounting I 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours or more

SPRING SEMESTER
ART201 Fine Arts /or/
ART402 History of Arts 3 credits (G)
PHI403 Contemporary Moral Problems /or/
PHI202 Introduction to Philosophy /or/
BIB303 Gospel of John 3 credits (R)
ACC302 Accounting Information Systems 3 credits (RAA)
ACC312 Intermediate Accounting II 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours or more

FOURTH YEAR

FALL SEMESTER
GOV302 American Government /or/
HIS202 American History 3 credits (G)
BIB231 Life of Jesus 3 credits (R)
ACC401 Audition 3 credits (RAA)
ACC411 Taxation I 3 credits (RAA)
ACC421 Advanced Accounting I 3 credits (RAA)
Total 15 credit hours

SPRING SEMESTER
ACC402 Accounting Theory and Ethics 3 credits (RAA)
ACC412 Taxation I 3 credits (RAA)
ACC422 Advanced Accounting II 3 credits (RAA)
BUS422 Christian Business Ethics / Vision 3 credits (RAA)
Electives 3 credits (E)
Total 15 credit hours
120 Total Credit hours