Christian Higher Education Since 1892

Accounting Major



The Majors and Minors section of the academic catalog explains graduation requirements. You can also read more about courses in the Undergraduate Course Listings section of the academic catalog.

Degree Plans

Sample degree plans provide a glimpse of what your schedule may look like as you complete this program.

Below are some of the courses offered for the Accounting Major.

Courses Credits  
ACCT 101 Financial Accounting I 3 Info

Nature and purpose of accounting; basic accounting concepts and procedures, double entry bookkeeping, methods of processing, summarizing and classifying financial data; balance sheets and income statements.

MGT 101 Introduction to Business 3 Info

A survey of business intended to give the student a general knowledge of the modern business world, provide a basis for choosing a field of specialization, and acquaint him or her with numerous business areas.

ACCT 102 Financial Accounting II 3 Info

Continuation of Financial Accounting I. More detailed examination of components of the balance sheet. Introduction to financial statement analysis.

CIS 105 Computer Fundamentals 3 Info

Learn basic through advanced computer concepts with an emphasis on both the personal computer and enterprise computing.  Topics include hardware, application and system software, the Internet and world wide web, communications, e-commerce, societal issues, high tech ethics, database management, information systems, career opportunities, and technology trends.

MTH 113 Intuitive Calculus 3 Info

An intuitive introduction for non-majors to the basic concepts of calculus. Topics include techniques of differentiation and integration of algebraic, exponential, and logarithmic functions. Applications to business and biology are stressed.

ACCT 201 Managerial Accounting 3 Info

Intermediate level course with emphasis on how accounting information can be interpreted and used as a tool or management in planning and controlling business activities of the firm.

ECON 201 Principles of Microeconomics 3 Info

The beginning of the one-year economics principles course, emphasizing profit maximizing for the firm, how government regulation affects business, and growth/environment questions. Moderate emphasis on mathematical analysis.

ECON 202 Principles of Macroeconomics 3 Info

For second year business students, emphasizing economic principles, national income, employment, inflation, and fiscal and monetary policy.

PSY 202 Statistics 3 Info

Course content focuses upon basic concepts and operations in descriptive and inferential statistics. Areas of study include measures of central tendency and dispersion, probability, correlation and regression analysis, and various tests of significance using both parametric and nonparametric procedures. Cross listed with SOC 202. Meets quantitative reasoning requirements.

MGT 222 Business Law 3 Info

A study of contracts, torts, agency, bailments, and property with emphasis on the social forces that have and will affect our legal rights and duties.

MGT 301 Professional Communication 2 Info

This applied skills course is intended for people going into professional, rather than academic, post-graduate work. It applies those skills learned in foundational courses to specific professional situations such as proposal writing, staff briefings, and charting of financial information. Meets the general education writing intensive requirement. 

ACCT 312 Cost Accounting 3 Info

Cost accounting fundamentals and cost accounting systems for management control will be covered. Emphasis will be on decision making for planning and control, and product costing for inventory valuation and income determination.

ACCT 314 Accounting Theory & Practice I 3 Info

Reviews accounting theory and the application of that theory to the preparation of accounting statements. Examines the four primary financial statements - income statement, balance sheet, statement of cash flows, and statement of retained earnings.

ACCT 315 Accounting Theory & Practice II 3 Info

A continuation of the study of financial information for the purpose of preparing financial statements in accordance with generally accepted accounting principles. This course deals with accounting issues related to the proper accounting treatments of balance sheet assets and liabilities.

ACCT 317 Income Tax Theory 3 Info

Study of federal personal and corporate income tax, state income tax issues, U.S. tax structure, and the application of tax laws to specific situations. Students will gain knowledge of individual tax laws, forms, and tables.

ACCT 318 Auditing 3 Info

A study of the standards and procedures used in examining financial statements and supporting records. Emphasis on the evaluation of internal control. Also covered are the auditor's responsibilities to clients and third parties, and the ethical framework in which he/she operates.

ACCT 319 Tax Applications 2-4 Info

This course provides students with substantial experience in preparing federal and state income tax returns. Students will prepare tax forms for low-income people in the Alton and East St. Louis area, and travel to those sites will be necessary. The work will be performed primarily on evenings and Saturdays.

ACCT 320 Accounting Research and Analysis 2 Info

This course will discuss and develop research skills through lecture and discussion.  Students will be responsible for conducting two accounting or tax research projects. This course should be taken concurrently with ACCT 315 or 318.

FIN 341 Corporate Finance 4 Info

Introduces the student to corporate financial management through the study of financial systems, techniques of financial analysis and working capital decisions, financial forecasting, financing current assets, capital budgeting, the cost of capital and the target capital structure quantity, statistical decision making, and financial techniques.

MGT 360 Professional Leadership, Ethics, and Career Development 3 Info

This course examines how national and local managers explain the development of their careers with a particular emphasis on leadership development, ethics, and the integration of faith in their management practice. These, together with the course material and group projects, help students develop appropriate career skills. In addition to the weekly speaker summaries, students write a business case study, make microfinance loans to overseas entrepreneurs, and develop individual career plans, resumes, and job search skills. 


ACCT 405 Accounting Practicum 4-12 Info
No Description Available.
MGT 409 Business: Our Ethical Calling 2 (WI) Info

A capstone course for all business majors, involving independent and group work in selected areas, guest speakers, a research project, and discussion as an essential learning activity. Emphases include business ethics, entrepreneurship as a calling, and development of a career and lifestyle philosophy. Meets the general education writing intensive requirement.

Career Opportunities

  • Accountant
  • Auditor
  • IRS Investigator
  • Financial Representative
  • Loan Officer