Accounting, B.S.

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

  • Explain the interrelationships of the functional business areas within organizations;
  • Articulate the impact of personal and professional integrity upon organizational decision making in light of Biblical truths;
  • Apply critical thinking skills; 
  • Model effective oral and written communication skills;
  • See the value and participate in professional development, service, and/or multi-cultural activities;
  • Demonstrate proficiency in financial reporting and management decision making.

Students earning a Bachelor of Science in Accounting have three options.

  • To major in Accounting with no concentrations, students must earn a minor, a second major, or a business concentration. If a minor in the Business department is chosen, it must include at least 12 credit hours not duplicated in the major. A minimum of 120 credit hours are required for the degree.
  • To major in Accounting with a Forensic Accounting Concentration, students must complete the required business core, required major courses, required cognate courses, and the Forensic Accounting Concentration courses. No minor or second major is required. Students completing the Forensic Accounting Concentration will be able to recognize and investigate fraud threats, in addition to the objectives listed for the Accounting major.
  • To major in Accounting - Certified Public Accounting (CPA) Concentration students must complete the required business core, required major courses, required cognate courses, and the CPA Specialization courses. No minor or second major is required for the Accounting major with a CPA Concentration. Students completing the Accounting - CPA Concentration will be able to articulate discipline specific knowledge and apply skills essential for the certified public accountant, in addition to the objectives listed for the Accounting major.
    • Please note that Ohio requires a Certified Public Accountant (CPA) candidate to have acquired 150 credit hours to sit for the CPA exam. Students desiring to obtain the full 150 credit hours while a student at MVNU have the option to double-major, or to earn either the Dual Master of Science in Management or the Dual Master of Business Administration degree along with the Bachelor of Science in Accounting with a CPA concentration under the 4+1 program.

All required accounting courses numbered 3000 or above must be completed at MVNU unless approved in advance by the accounting faculty.

Required Courses

Required Business Core

ABT-2013Spreadsheet Applications in Business

3

ABT-3073Business Communication

3

ACC-2053Principles of Accounting I

3

ACC-2063Principles of Accounting II

3

ACC-4013Accounting Ethics

3

ECO-1033Principles of Macroeconomics

3

ECO-2033Principles of Microeconomics

3

FIN-3073Financial Management

3

IBS-3003International Business Operations(G)

3

MAN-2003Principles of Management

3

MAN-3003Business Law I

3

MAN-3083GOrganizational Behavior

3

MAN-4033Strategic Planning

3

MAR-3033Principles of Marketing

3

Required Major Courses

ACC-3033Individual Income Tax

3

ACC-3043Cost Accounting I

3

ACC-3063Intermediate Accounting I

3

ACC-3073Intermediate Accounting II

3

ACC-4053Auditing Concepts and Practices

3

ACC-4083Advanced Accounting I

3

MAN-3013Business Law II

3

Required Cognate Courses

MAT-2063GIntroduction to Statistics

3

Select one of the following: (3-4)

MAT-1023GPrecalculus Mathematics

3

MAT-1034GCalculus I

4

Certified Public Accountant (CPA) Concentration

ABT-3013Database Applications in Business

3

aACC-4073Advanced Tax Accounting

3

ACC-5029Accounting Internship

1-6

ACC-4043Fraud Examination and Forensic Accounting

3

ACC-4103Advanced Accounting II

3

ACC-5029Accounting Internship

1-6

Forensic Accounting Concentration

ABT-3013Database Applications in Business

3

ACC-4043Fraud Examination and Forensic Accounting

3

ACC-4103Advanced Accounting II

3

ACC-5029Accounting Internship

1-6

CJU-1003Introduction to Criminal Justice

3

CJU-2023Criminal Investigations

3

CJU-3003Criminal Law and Procedures

3

Total 71-72 Hours