Business Administration - Accounting

Bachelor of Science 126 Credits

The programs in Business Administration are designed to offer professional preparation in a Christian environment. They develop caring and capable business leaders for careers in the field of business or continuation into graduate business programs. Preparation includes knowledge of business practices, problem-solving abilities, ethical values, and applied service-learning experiences. The programs encourage broad examination of economic, social, practical, and political issues that impact the business environment.

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Course Code
Course Name
12 cr
Fine Arts Course
3 cr
213, 223, 233, or 243 History Course
3 cr
History, Literature, Culture, Society Course
3 cr
Literature Course
3 cr
Activity Course
1 cr
Science Course
3 cr
59 credits
Course Code
Course Name
Business Electives**
9 cr
67 credits

**Note: PSY 300 Organizational Psychology, PSY 373 Industrial Psychology, or PSY 413 Human Relations in the Workplace will fulfill a Business electives for Business majors only.

  1. Students will practice good oral and written communication skills to effectively express ideas to a variety of audiences and in different organizational settings.
  2. Students will develop the knowledge and skills needed to locate and evaluate diverse forms of information in order to solve problems and make sound decisions.
  3. Students will use effective interpersonal skills to successfully work with others in groups and cross- functional teams to accomplish organizational goals.
  4. The student will be able to establish and maintain professional demeanor and relationships within the church and community.
  5. Students will be able to effectively manage organizational resources for a profit or non- profit organization, and apply sound decision making to financial, human resources, and technological situations.

For students seeking to pursue graduate education, most graduate programs require a minimum GPA of 3.0 for entrance.

Course Descriptions & Related Information

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BIB 103Introduction to Biblical Interpretation3 credits

A practical introduction to the study of the Bible. The course provides an overview of fundamental issues of interpretation, inspiration, manuscripts, and translation. Emphasis is on basic approaches to Bible study and appropriate use of biblical reference tools.
Only required for non-ministry majors.

COM 123 Fundamentals of Public Speaking 3 credits

A basic course in public speaking designed to provide both theory and practice in principles of effective speech composition and communication.

ENG 123 College Writing and Research 3 credits

This course stresses the writing process and introduces the skills necessary to conduct college-level research. Emphasis is placed on argumentative and analytical writing supported by research.
A passing grade of C- or higher is required. Students will receive a final grade of A, B, C, or F.

HIS 213 Ancient and Medieval World History 3 credits

A survey of world civilizations with special emphasis on the rise of the West from antiquity to the Renaissance, including the birth of civilization in the ancient Near East, the rise and fall of Greek and Roman empires, the rise of Christendom, the Middle Ages, and Byzantium.

HIS 223 Modern and Contemporary World History 3 credits

A survey of world civilizations with special emphasis on the rise of the modernity in the West from the Enlightenment to the present, including the scientific revolution, European expansion and colonization, the rise of nation states, the American and French Revolutions, the Industrial Revolution, socialism, communism, nationalism, and liberalism, and the two world wars of the twentieth century.

HIS 233U.S. History – Colonization to Reconstruction 3 credits

A survey of the major events and individuals in United States history from Colonization to Reconstruction. Critically examines various topics of interpretive interest in American history such as the coming of the coming of the Europeans, Puritanism, religious freedom, the Revolution, slavery, immigration, industrialization, urbanization, the Civil War, and Reconstruction.

HIS 243U.S. History – Reconstruction to the Present 3 credits

A survey of the major events and individuals in United States history from just after Reconstruction to the present. Critically examines various topics of interpretive interest in American history such as immigration, industrialization, urbanization, the rise of Big Business, imperialism, the New Deal, the Cold War, Vietnam, the civil rights movement, etc.

NWT 113 New Testament Survey 3 credits

A panoramic view of the chief events, prominent characters, main themes and salient teachings of each New Testament book in relation to its historical, geographical and cultural contexts.

OLT 123 Old Testament Survey 3 credits

A study of the historical settings, literary features, authorship, theological teachings, and general content of the books of the Hebrew Bible. This survey provides a factual and practical groundwork for further studies in the Old Testament.

PHE 281 Health and Nutrition 1 credits

This course is an overview of personal health and stress management strategies for identifying and preventing health problems. Successful exercise, wellness, and nutrition programs are introduced. Maybe taken one time only.
This course is required of all students.

PHL 113 Worldviews 3 credits

This course will examine and apply principles involved in the development of a worldview. The course will emphasize the development and application of a Christian worldview. Special emphasis will be given to critical, creative, and Christian thinking skills.

POL 203The American Republic: An Introduction to American Government and Politics3 credits

This course explores the roots of the American form of government, its structures, its institutions, and the political process.

PSY 223 Introduction to Psychology 3 credits

An introduction to the basic concepts of human behavior, motivation, emotion and personality, and a survey of the contemporary psychological field.

SOC 103 Life Formation 3 credits

A practical study of the classic spiritual disciplines that are essential to lifelong spiritual formation from a Pentecostal perspective. The course will emphasize intentional and holistic applications in daily living.

THE 233An Introduction to the History and Theology of the AG 3 credits

An introduction to the history, structure, and belief of the AG in the context of Christian theology and history.

Major Requirements

BUS 200 Explorations in Business3 credits

An introduction to functions of business, including business organization and accounting, management of financial resources, management of human resources, marketing of goods and services, and principles of economic decision making. Open to all students.

BUS 213Accounting I3 credits

The fundamentals of financial, cost, and managerial accounting. An overview of practical aspects of accounting systems, understanding financial statements, cash flow, assets, liabilities, statement analysis, variable and fixed costs, short- and long-term financing alternatives, and their impact on decision making.
Prerequisites: CMS 283, MTH 213 (MTH 213 not required for Business/Accounting track majors.)

BUS 223Accounting II3 credits

A continuation of Accounting I. Emphasis on managerial accounting, including financial statement presentation, theoretical and practical aspects of accounting, and development of accounting records.
Prerequisites: BUS 213

BUS 233Business Ethics3 credits

Humans are moral beings facing a variety of moral decisions on a daily basis. This course examines the subject of ethical dilemmas and decisions in the business environment from both a secular perspective and a Judeo-Christian ethics paradigm. This course will sensitize students to ethical business dilemmas and provide a technique for analyzing them. Students will try to answer the questions: can businesses compete if required to function ethically; and does this require moral prerequisites to be able to do so? Students will read essays on questions in business ethics and will also read cases that are examples of ethical dilemmas. Students will be able to compare and contrast various types of ethical standards, with an emphasis on a Christian worldview.
Prerequisites: BUS 200, BUS 313.

BUS 253Macroeconomics3 credits

An overview of the organization of American economic systems. Introduces basic terminology, concepts, and issues. Examines economic variables such as consumption, government expenditures, taxes, investments, issues of unemployment, inflation, deficits, economic law, and monetary policies.
Prerequisite: MTH 213.

BUS 303Introduction to Finance3 credits

Introduction to the theories and practice of corporate finance. Topics include financial statements, corporate securities, net present value, investment management, capital budgeting, market efficiency, and the concept of risk and return.
Prerequisites: BUS 213, BUS 253, and MTH 203.

BUS 323Intermediate Accounting3 credits

A continuation of Accounting II. Extensively covers the preparation of financial statements using the most recent developments in the field. Includes coverage of cash and receivables, inventories, operational assets, and financial investments.
Prerequisites: BUS 223.

BUS 333Cost Accounting3 credits

Covers cost estimation and analysis of materials, labor, and manufacturing expenses. Highlights job order processing, activity-based costing, and the use of cost information in management.
Prerequisites: BUS 223.

BUS 353Microeconomics3 credits

A study of microeconomic theory and issues. Examines behaviors of individual consumers, wage and price theories, marketing of particular products, competition, market structure, and current microeconomic problems.
Prerequisite: BUS 253.

BUS 373Nonprofit Start-Up and Fundraising3 credits

Introduction to the nature, role and unique challenges of nonprofit organizations. Includes techniques and projects for nonprofit start-up and fundraising. Examines the trend of faith-based nonprofits, their structures and relationships to the community and the church. Case study applications cover health care, education, charitable, community, cultural and faith-based organizations.

BUS 383International Aspects of Business3 credits

Study of the multidisciplinary development of strategies addressing economic, legal, governmental, political, financial and cultural issues associated with the international business environment. Focus is placed on opportunities for, threats to, and options facing international, multinational, global, and transnational business enterprises. Emphasis is placed on employing the most effective business strategies based on the examination of host government, work force, consumer needs and preferences, technology, and the demands and tactics for responding to them.
Prerequisites: BUS 200, BUS 313.

BUS 403Business Law3 credits

Review of the history and philosophy of legal issues governing business law. Covers federal, state, and local laws, regulatory systems, constitutional issues, and the impact of legal structures on profit and nonprofit business practices.
Prerequisites: BUS 200, BUS 313.

BUS 413Business Policy 3 credits

An integration of knowledge from accounting, economics, marketing, and business management. Examines case studies in real world business situations. Analysis of decision-making strategies, business objectives, policy development, measurement of performance, and response to change.
Prerequisite: Senior Business Administration majors, completion of all required Junior-level Business courses.

BUS 430Auditing3 credits

Examines the basic auditing standards, theories, and concepts used by independent accountants and internal auditors. Includes coverage of internal controls, statistical and non-statistical auditing tools, professional responsibilities, and ethics.
Prerequisites: BUS 323.

BUS 433Federal Income Tax Accounting 3 credits

Covers current federal tax laws and accounting principles related to partnerships and corporations. Also includes study of individual federal income taxes.
Prerequisites: BUS 323.

BUS 483Business Administration Internship4 credits

This course is designed to enhance academic learning with practical, hands-on experience. Students will work side-by-side with a business organization in one or more of the following areas: Accounting, Finance, Marketing, Operations Management, Human Resource Management, or Entrepreneurship. Each credit hour equates to 75 hours of actual work experience. Work must be approved by the Department Chair.
Prerequisite: Senior standing or Business Faculty approval

CMS 283Computer Applications for Business3 Credits

Applications and lab exercises in the use of popular software with particular emphasis on word processing, electronic spreadsheets, presentations, and database management.
Prerequisite: Computer proficiency.

COM 323Business Communication3 credits

Emphasis on methods needed for effective communication in the business environment. Includes interpersonal communication, oral and written reports, business letters and memos, proposal writing, and case study presentations.
Prerequisite: ENG 123 or 497 and COM 123 or 494.

MTH 203Introduction to Statistics 3 credits

Statistics has become known as the mathematical tool or approach for analyzing data in order to draw reliable conclusions. This course will consider the most useful statistical methods; identify the statistical methods most widely used in education, psychology, and the social sciences; and study the mathematical formulas that are used in statistical applications.
Prerequisite: MTH 123 or MTH 213