2025-2026 Undergraduate Academic Catalog

Accounting — Bachelor of Science The Bachelor of Science degree with a major in accounting prepares students for careers in private, public, and corporate accounting as well as other business-related areas. Students will learn to track, analyze, and forecast financial information. Beyond preparing for a rewarding career, students will also learn to lead with Christlike integrity in the workplace. Course requirements involve 70 semester hours including: ACCT-2110 Principles of Accounting I............................................3 ACCT-2120 Principles of Accounting II...........................................3 ACCT-3110 Intermediate Financial Accounting I............................3 ACCT-3120 Intermediate Financial Accounting II...........................3 ACCT-3150 Accounting Information Systems.................................3 ACCT-3170 Managerial Accounting...............................................3 ACCT-4110 Federal Income Tax.....................................................3 ACCT-4120 Auditing.......................................................................3 **BUS-2150 Statistics for Business................................................3 BUS-2180 Business Law I.............................................................3 BUS-3000 The Business Experience.............................................1 **BUS-3150 Operations Analysis....................................................3 **BUS-3910 International Business................................................3 BUS-4420 Business Ethics and Social Responsibility...................2 ECON-2330 Microeconomics........................................................3 ECON-2340 Macroeconomics.......................................................3 ENTR-1010 Creative Problem-Solving...........................................2 FIN-3710 Principles of Finance......................................................3 ITM-1510 Software Tools for Business...........................................2 MGMT-3500 Principles of Organization and Management.............3 *MGMT-4510 Strategic Management.............................................3 MRKT-3600 Principles of Marketing...............................................3 Accounting electives selected from the following....................9 ACCT-4130 Advanced Financial Accounting..........................3 ACCT-4150 Government and Non Profit Accounting.............3 ACCT-4170 Advanced Managerial Accounting......................3 ACCT-4210 Taxation of Business Entities..............................3 ACCT-4220 International Accounting.....................................3 BUS-3180 Business Law II....................................................3 *Capstone Course **General Education requirements: BUS-2150 and BUS-3150 will count for a science/ mathematics elective. BUS-3910 will count for a global awareness elective. Required Cognate........................................................................3 GMTH-1020 College Algebra....................................................3 (Satisfies quantitative requirement for general education core.) General Electives: 0-7 credits of general electives will be needed to reach the required 128 credits for graduation. These courses may be from any area of study, unless otherwise needed to satisfy the global awareness requirement. Accounting Major Curriculum Summary Proficiency Requirements..........................................................0–4 General Education Requirements................................................48 Accounting Major Requirements..................................................70 Required Cognate..........................................................................3 Electives......................................................................................... 7 Total (minimum, not including proficiency)...........................128 The CPA concentration# reflects the state of Ohio requirements of 150 semester hours of undergraduate or graduate education, including 30 hours of accounting courses combined with several specific business and elective courses. Students desiring to pursue a license in other states should investigate the requirements of those specific states. States with websites, and all addresses, can be found on the website of the National Association of State Board of Accountancy at nasba.org. Students may qualify for the Ohio requirements by completing the 128 semester hours plus additional 22 semester hours including some additional accounting electives. The course plan includes the following: Accounting Major Requirements......................................128 hours Other Elective Courses......................................................22 hours Total................................................................................150 hours # Program licensure required; see Program Licensure on page 19. Although not specifically required by the state of Ohio, the following courses include materials that are covered in the CPA exam and are recommended for all accounting majors preparing to take the CPA exam. Several of these courses are required by other states. ACCT-4150 Government and Nonprofit Accounting.......................3 ACCT-4210 Taxation of Business Entities......................................3 ACCT-4810 Seminar in Accounting ...............................................1 BUS-2100 Business Communication ............................................3 BUS-3180 Business Law II ...........................................................3 Page 212 2025–26 Undergraduate Academic Catalog Cedarville Online Accounting — Bachelor of Science

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