Accounting Bachelor of Science
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What will I study?
The accounting major provides preparation for the accounting profession. The degree integrates biblical, business and liberal arts principles with principles of financial accounting, managerial accounting, auditing, taxation, accounting systems, and business ethics and regulations to prepare students for the wide variety of opportunities available to accounting professionals.
An internship program, coordinated by the division chairman, offers college credit for on-the-job training and is available at corporations and accounting firms for qualified majors. The internship program is competitive and limited; generally, a student must maintain a minimum GPA of 3.0 to be eligible for a for-credit accounting internship. Students doing an accounting internship during the semester in the Greenville area will register for a block schedule with the internship during the first half of the semester and specific business and Bible classes during the second half of the semester. Students desiring to do a summer internship will not take the block schedule. Many of the summer internships in the past have been secured directly by the students in home-town settings. Students may substitute general electives for the internship credits.
The faculty of the Division of Accounting strongly encourages each student to become a Certified Public Accountant (CPA), which in South Carolina, for example, is essentially a three-step process. First, a candidate must take and pass the Uniform CPA Examination. A candidate may apply to take the Exam once he or she has completed at least 120 credits including specific required courses. If a student follows the suggested schedule shown below, he or she should be able to study for and take several sections of the CPA exam in the final semester of the program.
The second step in becoming a CPA is to complete at least 150 credits of college-level courses including specific required courses. The student may complete this requirement through earning a bachelor's degree with additional courses or by earning a bachelor's and a master's degree in accounting.
The third step in becoming a CPA involves on-the-job training under the supervision of a CPA. All states require at least 1 year of experience, and some states require as much as 2 years of experience. Obviously, students will obtain most of their experience after graduation.
Program Learning Outcomes
The student will ...
-- Assess financial principles and techniques used in business settings to make decisions.
-- Conduct critical analysis when approaching business situations, effectively employing teamwork and using appropriate communication skills.
-- Weigh decisions from an ethical perspective based on a biblical worldview.
What classes will I take?
First Year +
- History of Civilization since 1650
- New Testament Messages
- Fundamentals of Speech
- Principles of Accounting II
- Accounting Software
- English Composition (3 credits)
Second Year +
- Mathematics of Finance
- Foundations of Economics
- Hermeneutics
- Intermediate Accounting I
- Principles of Management
- English Literature or Writing Elec (3 credits)
Third Year +
- Themes in Western Thought
- Essential Science
- Bible Doctrines
- Auditing
- Taxation I
- Fine Arts Appreciation Elective (2 credits)
- Bible Doctrines
- Business Statistics
- Business Elective (3 credits)
- Accounting Elective (3 credits)
Fourth Year +
- Apologetics & Worldview
- Advanced Accounting I
- Managerial Accounting I
- Legal Environment & Ethics of Business
- Philosophy or Psychology (3 credits)
- Financial Statement Analysis
- Management Policies
- Upper-Level Bible Elective (2 credits)
- Finance Elective (3 credits)
- Accounting Elective (3 credits)
Future Careers
Three of the top four accounting firms in the United States, as well as several regional accounting firms, recruit annually. Approximately 30 to 50 percent of our accounting graduates accept positions with these companies.
Students can network with a variety of employers through our online placement service, CareerCentral. A multitude of employment opportunities are posted annually. In addition, over 60 businesses and 150 Christian schools/mission boards/Christian organizations come on campus to recruit students in a variety of majors through on-campus interviews and job/ministry fairs. The Career Services office also helps students by holding seminars on resume preparation and interview techniques.
Career Services can help you prepare for job hunting and networking with employers.

