Accounting, B.S.

Mission

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. Technical Knowledge: demonstrate technical proficiency in the accounting discipline, including the use of technical accounting knowledge to help solve problems and make decisions (ULO 1, 2).
  2. Critical Thinking: demonstrate the ability to identify, analyze, and evaluate alternative solutions to a wide range of business problems by presenting reliable, valid, and logical arguments that drive innovation (ULO 1, 2). 
  3. Technology and Analytical: demonstrate their understanding of the role digital technologies play in the success of organizations and will demonstrate proficiency in the use of digital technologies by solving accounting and business problems using those technologies (ULO 2, 3).
  4. Communication: apply effective communication, research, and technological skills to accounting and business situations, write professional business documents, work effectively in teams, and prepare and deliver effective oral presentations (ULO 3).
  5. Spiritual: articulate their knowledge of biblical principles and their application to integrity, humility, and ethical business behavior (ULO 1,2,3).

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 202BUSN 211, and BUSN 212ENGL 100 or ENGL 112MATH 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.
  5. Accounting majors will be required to fulfill their Biblical Studies Integration Seminar requirement by taking one of the sections of BBST 465 Integration Seminar: Organizational Ethics.  

Curriculum Requirements

Program-Specific Core Curriculum 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 281 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
Accounting majors must fulfill their Biblical Studies integration seminar requirement by taking one of the sections of BBST 465 Integration Seminar: Organizational Ethics.
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 347Global Business Environment3
BUSN 361Business Law3
BUSN 370Business Finance3
BUSN 411Advanced Accounting3
BUSN 412Auditing3
BUSN 470Strategic Management3
Total Credits51

NOTE: The course sequence table is designed by the major department and is one way that the classes will work out properly in sequence for your major. However, there are alternative or flexible ways to rotate some of the classes within the same year/level and sometimes between year levels. Please contact your major department advisor to discuss flexible alternatives in scheduling the sequence of your classes.

Taking coursework during the summer session may also be an option to accelerate your degree path.

See Core Curriculum Program section for a list of approved Core Curriculum courses.

Accounting, B.S. (ACCT)

First Year
FallCreditsSpringCredits
BBST 103 or 1653BBST 103 or 1653
BUSN 2113BUSN 2123
MATH 190 (required)3Foreign Language (see Core Curriculum)4
ENGL 100 or 1123KNES 1071
Fine Arts (see Core Curriculum)3HIST 200, 201, or POSC 2253
GNST 1021 
 16 14
Total Credits 30
Second Year
FallCreditsSpringCredits
BBST 209 or 2103BBST 209 or 2103
BUSN 2013BUSN 2023
BUSN 2403BUSN 230 or 2313
BUSN 3113BUSN 3123
Science (see Core Curriculum)3Behavioral Science (see Core Curriculum)3
Philosophy (see Core Curriculum)3General Elective2
 KNES 101, 110, 130, 140, or 1501
 18 18
Total Credits 36
Third Year
FallCreditsSpringCredits
BBST 2513BBST 3543
BBST 306, 316, or 3263BUSN 3173
BUSN 3133BUSN 3703
BUSN 3163PSYC 200 (recommended Beh Sci Core Curr)3
BUSN 3613ENGL 3133
Writing Competency RequirementKNES Activity (see Core Curriculum)1
 Graduation Petition due in Registrar's Office
 15 16
Total Credits 31
Fourth Year
FallCreditsSpringCredits
BBST 300/400 Bible Elective3BBST 465 (Organizational Ethics - required)3
BBST 3653BUSN 3473
BUSN 4113BUSN 4123
PHIL 215 (recommended Phil Core Curr)3BUSN 4703
Literature (see Core Curriculum)3General Elective2
 15 14
Total Credits 29

Accounting, B.S. & MPAcc (3.5 + 1 Program) 

First Year
FallCreditsSpringCredits
BBST 103 or 1653BBST 103 or 1653
BUSN 2113BUSN 2123
MATH 190 (required)3Foreign Language (see Core Curriculum)4
ENGL 100 or 1123HIST 200, 201, or POSC 2253
Fine Arts (see Core Curriculum)3KNES 1071
GNST 1021Communication (see Core Curriculum)3
 16 17
Total Credits 33
Second Year
FallCreditsSpringCredits
BBST 209 or 2103BBST 209 or 2103
BUSN 2013BUSN 2023
BUSN 2403BUSN 230 or 2313
BUSN 3113BUSN 3123
Science (see Core Curriculum)3Behavioral Science (see Core Curriculum)3
Philosophy (see Core Curriculum)3General Elective2
 KNES 101, 110, 130, 140, or 1501
 18 18
Total Credits 36
Third Year
FallCreditsSpringCredits
BBST 3653BBST 300/400 Bible Elective3
BBST 2513BBST 3543
BUSN 3133BUSN 3173
BUSN 3163BUSN 3613
BUSN 3703BUSN 4123
BUSN Elective3ENGL 3133
Writing Competency Requirement (completed in BUSN 301) 
 18 18
Total Credits 36
Fourth Year
FallCreditsSpringCredits
BBST 4653First Semester of MPAcc
BBST 306, 316, or 3263MPAC 6213
BUSN 4113MPAC 6263
BUSN 4703MPAC 6323
Literature (see Core Curriculum)3MPAC 6343
Graduate with B.S. AccountingMPAC 6413
 15 15
Total Credits 30
Fifth Year
FallCredits
Second Semester of MPAcc
MPAC 6033
MPAC 6143
MPAC 6293
MPAC Elective3
MPAC Elective (or summer internship)3
Graduate with MPAcc
 15
Total Credits 15