The degree of Bachelor of Science in Accounting is the principal academic program in accountancy and is the undergraduate degree recognized for subsequent practice as a professional accountant.
MissionTo provide students with tools and abilities necessary for standard accounting practices and business through instruction in accounting along with basic knowledge of business management.
ObjectivesStudents who successfully complete the B.S.A. curriculum will:
- Be able to demonstrate basic knowledge of the Bible and Christian theology.
- Be able to distinguish the principal concepts, theories, and practices in the functional areas of business.
- Be able to apply Biblical principles and concepts, and Professional standards to business and accounting decision making.
- Be able to apply business-related quantitative methods and tools to the formulation of management decisions.
- Be able to construct different types of professional business communication.
- Be able to work with diverse colleagues.
- Be able to analyze organizational problems and challenges.
- Be able to prepare financial statements in accordance with GAAP.
- Be able to prepare tax returns in accordance with IRS rules and regulations.
- Be able to conduct a basic audit/Students will be able to prepare audit working papers.
- B.S.A. students must satisfactorily complete a minimum of 120 credits: General Education (36credits), WUV Core courses (15 credits), major requirements (42 credits), and major electives (18 credits), and free electives (9 credits).
- A cumulative grade point average of C (2.0) must be maintained.
- Students must satisfactorily pass the graduation exams: Essay Test and Capstone course (Business Research).
- Students fulfill the community service in order to learn ministry formation.
- LIL101 Library Information Literacy (0)
General Education 36 credits
See the general education section for details.
- BNT 101 New Testament Survey
- THL 101 Biblical Doctrine I
- BOT 101 Old Testament Survey
- FDS 101 Introduction to Christian Faith
- FDS 102 Worldview
Major Requirements 42 credits
- ACC 202 Cost Accounting
- ACC 211 Principles of Accounting
- ACC 220 Financial Accounting
- ACC 302 Accounting Information Systems
- ACC 401 Federal Taxation
- ACC 402 Auditing
- ACC 411 Managerial Accounting
- BUS 102 Principles of Management
- BUS 201 Business Statistics
- BUS 302 Financial Management
- BUS 313 Legal Environment of Business
- BUS 480 Business Research
- ECO 201 Microeconomics
- ECO 202 Macroeconomics
Business Electives 18 credits
- ACC 432 Accounting Theory and Ethics
- ACC 433 Government / Not-for-Profit Accounting
- BUS 202 Organization Behavior
- BUS 203 Leadership
- BUS 301 Principles of Investment
- BUS 311 Business Law
- BUS 316 Operations and Supply Chain Management
- BUS 322 Management Information Systems
- BUS 370 Cooperative Education Program I
- BUS 371 Cooperative Education Program II
- BUS 401 Human Resource Management
- BUS 402 Entrepreneurship / Venture Business
- BUS 411 Marketing
- BUS 422 Labor Relations
- BUS 451 Christian Business Ethics / Vision
- BUS 470 International Business
- ECO 303 Managerial Economics
- BUS 377 Accounting Field Practicum (1 Credit Hour / may be repeated)
- BUS 378 Finance Field Management (1 Credit Hour / may be repeated)
*18 credits may include courses alone or courses and practicum.
Ministry Formation Requirements 0 credits
- CHS101 Community Service Freshman
- CHS102 Community Service Freshman
- CHS201 Community Service Sophomore
- CHS202 Community Service Sophomore
- CHS301 Community Service Junior
- CHS302 Community Service Junior
- CHS401 Community Service Senior
Free Electives 9 credits
Free Electives are any courses beyond major subjects that can be taken to broaden the knowledge horizonTotal 120 Credits