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. With advisor approval, students can complete both the B.S. in Accounting along with an Master of Professional Accountancy (MPAcc) within 3.5 + 1 years. 

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 18 semester hours), or the equivalent; with a cumulative grade point average of 2.50: BUSN 201 or BUSN 202, BUSN 211, BUSN 212 and BUSN 240; ENGL 100 or ENGL 112; MATH 190 or MATH 210.
  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.

Integration Seminar Requirement

Accounting majors will be required to fulfill their Biblical Studies Integration Seminar requirement by completing the specific integration seminar BBST 465 Integration Seminar: Organizational Ethics.

Writing Competency Requirement

Accounting majors will meet the Writing Competency Requirement by receiving a grade of C+ or higher in the business-specific section of ENGL 313 Writing in the Disciplines: Writing for Business. Students not receiving a grade of C+ or better will be required to retake the course.

Curriculum Requirements

Program-Specific Core Curriculum Courses
The Core Curriculum requirement for a foreign language for those following an accounting 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 accounting majors. The following courses are required to fulfill the Core Curriculum requirement for Math and Writing Competency:
Business Statistics
Introduction to Probability and Statistics
Writing in the Disciplines (must be business-specific section entitled "Writing for Business")
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 Accounting 13
BUSN 412Auditing 13
BUSN 470Strategic Management3
Program Course Requirements: 51 credits
Core Curriculum Requirements 267
General Electives2
Total Credits120
1

With Department approval, BUSN 411 and/or BUSN 412 may be substituted with BUSN 413, BUSN 414, BUSN 415, or BUSN 417. Please see the Department for advising.

2

See Core Curriculum Program section for details.

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
BUSN 2403COMM 281 (recommended Comm Core Curr)3
MATH 190 or 2103Foreign Language (see Core Curriculum)4
ENGL 100 or 1123KNES 1071
GNST 1021HIST 200, 201, or POSC 2253
 16 17
Total Credits 33
Second Year
FallCreditsSpringCredits
BBST 209 or 2103BBST 209 or 2103
BUSN 2013BUSN 2023
BUSN 3113BUSN 230 or 2313
Fine Arts (see Core Curriculum)3BUSN 3123
Science (see Core Curriculum)3 
 15 12
Total Credits 27
Third Year
FallCreditsSpringCredits
BBST 2513BBST 3543
BBST 300/400 Bible Elective3BUSN 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 411 (or approved elective)3BUSN 412 (or approved elective)3
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
BUSN 2403COMM 281 (recommended Comm Core Curr)3
MATH 190 or 2103Foreign Language (see Core Curriculum)4
ENGL 100 or 1123HIST 200, 201, or POSC 2253
GNST 1021KNES 1071
 16 17
Total Credits 33
Second Year
FallCreditsSpringCredits
BBST 209 or 2103BBST 209 or 2103
BUSN 2013BUSN 2023
BUSN 3113BUSN 230 or 2313
Fine Arts (see Core Curriculum)3BUSN 3123
PHIL 215 (recommended Phil Core Curr)3KNES Activity (see Core Curriculum)1
Science (see Core Curriculum)3PSYC 200 (recommended Beh Sci Core Curr)3
 General Elective2
 18 18
Total Credits 36
Third Year
FallCreditsSpringCredits
BBST 3653BBST 300/400 Bible Elective3
BBST 2513BBST 3543
BUSN 3133BUSN 3173
BUSN 3163BUSN 3613
BUSN 3473BUSN 412 (or approved elective)3
BUSN 3703ENGL 3133
Writing Competency Requirement (completed in BUSN 301) 
 18 18
Total Credits 36
Fourth Year
FallCreditsSpringCreditsSummerCredits
BBST 300/400 Bible Elective3First Semester of MPAccTTTH 630 (or other approved Talbot course)3
BBST 4653MPAC 6213 
BUSN 411 (or approved elective)3MPAC 6263 
BUSN 4703MPAC 6343 
Literature (see Core Curriculum)3MPAC 6413 
Graduate with B.S. AccountingSpecialization Course13 
 15 15 3
Total Credits 33
Fifth Year
FallCredits
Second Semester of MPAcc
MPAC 6033
MPAC 6143
MPAC 615 (required for Tax Compliance & Planning Specialization only)3
MPAC 6293
MPAC Specialization Elective(s)2, 33-6
Graduate with MPAcc
 15-18
Total Credits 15-18
1

Business Analysis and Reporting (MPBR) students are required to take MPAC 642. Tax Compliance and Planning (MPTC) students are required to take MPAC 644.

2

Business Analysis and Reporting (MPBR) students are required to take two electives. Tax Compliance and Planning (MPTC) students are required to take one elective. See list in Catalog.

3

Internship can replace one 3 credit elective.

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.

First Year
FallCreditsSpringCredits
HNRS 1014HNRS 1054
HNRS 1024HNRS 1064
BUSN 2113BUSN 2123
BUSN 2403Foreign Language (see Core Curriculum)4
GNST 1021 
 15 15
Second Year
FallCreditsSpringCredits
HNRS 2104HNRS 2304
HNRS 2154HNRS 2314
MATH 190 or 2103BUSN 2023
BUSN 2013BUSN 3123
BUSN 3113*Apply to CSB
 17 14
Third Year
FallCreditsSpringCredits
HNRS 3244HNRS 3374
HNRS 3262HNRS 3392
KNES 1071BUSN 3173
BUSN 230 or 2313BUSN 3613
BUSN 3163BUSN 3703
 Science (see Core Curriculum)3
 13 18
Fourth Year
FallCreditsSpringCredits
HNRS 4434HNRS 4584
BUSN 3133BUSN 412 (or approved elective)3
BUSN 3473BUSN 4703
BUSN 411 (or approved elective)3BBST 465 (Organizational Ethics)3
ENGL 313 (Business)3KNES Activity (see Core Curriculum)1
 16 14
Total Credits 122

Note: If Foreign Language is waived, students must still meet the 120 credit minimum.