Accounting, B.S.


The mission of the Crowell School of Business is to equip students to develop a biblical worldview so as to see business as ministry:

  • To prepare students for excellence in leadership in their career.
  • To be strong in mind and character, and be able to articulate faith and vocational integration so that they will make an impact for God in this time and place.
  • To develop a student's God-given talents and pursue excellence by maintaining high expectations and proficiency in their unique field of interest.

Degree Program

A Bachelor of Science in Accounting is offered upon the completion of the University baccalaureate requirements. The Accounting major requires 51 credits, 24 of which must be upper-division.

Program Learning Outcomes

Upon completion of the Bachelor of Science in Accounting, students will be able to:

  1. Demonstrate a knowledge and understanding of general business theories and practices and a special field of business emphasis by (ULO 1):
    1. Illustrating effective communication through a variety of techniques, including written communication utilizing the conventions of good business writing, oral communication skills, and electronic communication technologies.
    2. Identifying the effects of globalization and how to compete in a global marketplace.
    3. Demonstrate knowledge and understanding of accounting practices, techniques, and measurements.
  2. Develop the ability to recognize, analyze, propose and implement business solutions consistent with Biblical precepts as evidenced by practical experience by being able to (ULO 1):
    1. Identify and articulate business problems.
    2. Design & implement appropriate strategies to solve business problems based on relevant research, experiences, etc.
    3. Observe, collect, analyze and interpret data.
    4. Appropriately utilize technology in a business setting.
    5. Analyze business problems and produce principled-based solutions.
  3. Demonstrate a comprehensive understanding of the business environment by addressing organizational challenges through professional conduct, implementing strategies, and effective communication skills (ULO 2).
  4. Articulate faith and vocational integration through (ULO 3):
    1. Applying the Biblical principles of justice, truth, love and humility in both their business and personal lives.
    2. Recognizing their vocation as God's calling, leading them to demonstrate character, integrity and ethical behavior in both their business and personal lives.

Each Program Learning Outcome (PLO) listed above references at least one of the University Learning Outcomes (ULO 1, 2, 3), which may be found in the General Information section of this catalog.

Admission Requirements

Admission into Biola University does not guarantee admission as an Accounting major in the Crowell School of Business, nor permission to enroll in upper-division business administration courses (Intermediate Accounting excepted). Prior to formal admission, students shall continue to be advised as pre-business majors. The following requirements must be observed:

  1. Complete, with a minimum of a "C" (2.0) grade in each of the following courses (totaling 15 semester hours), or the equivalent; with a cumulative grade point average of 2.50: BUSN 201 or BUSN 202, BUSN 211, and BUSN 212; ENGL 100 or ENGL 112; MATH 190.
  2. Accomplish an overall cumulative GPA of 2.50 in all college level course work completed at the time of formal application to the Crowell School of Business.
  3. Complete all portions of the application for admission to the Crowell School of Business. The application should be filed the semester in which the student is in progress of completing the prerequisite course requirements.
  4. Meet approval of the academic advisor of the Crowell School of Business. The process may require an interview.

Curriculum Requirements

Program-Specific Core Curriculum (GE) Courses
The Core Curriculum requirement for a foreign language for those following a business administration major may be met by two years of high school language or the first four credits of a college language. PHIL 215, COMM 181 and PSYC 200 are recommended for all business majors. The following courses are required to fulfill the Core Curriculum requirement for Math and Writing Competency:
Business Statistics
Writing in the Disciplines
Program Courses
BUSN 201Principles of Macroeconomics3
BUSN 202Principles of Microeconomics3
BUSN 211Principles of Accounting I3
BUSN 212Principles of Accounting II3
BUSN 230Introduction to Marketing3
or BUSN 231 Introduction to Marketing: Practical Application
BUSN 240Principles of Management3
BUSN 311Intermediate Accounting I3
BUSN 312Intermediate Accounting II3
BUSN 313Cost Accounting3
BUSN 316Federal Income Tax for Partnerships, Corporations and Estates3
BUSN 317Accounting Information Systems3
BUSN 361Business Law3
BUSN 370Business Finance3
BUSN 411Advanced Accounting3
BUSN 412Auditing3
BUSN 470Strategic Management3
Select 3 credits of Business electives3
Total Credits51