Students typically enter the accounting program to (1) complete their accounting degree begun at another school, (2) take courses needed to sit for the CPA exam, (3) enhance their accounting skills for their current employer, (4) make themselves more marketable, or (5) qualify for a promotion or better job with a different company or firm. Since many students are already working in accounting or business, they find their studies especially relevant.
Cal Lutheran's program in accounting prepares students not only for a career as a Certified Public Accountant (CPA), but also for employment in private industry, nonprofit organizations, higher education, and government agencies. The curriculum provides a careful balance of accounting practice and theory, and consists of a solid liberal arts core, a carefully selected set of business-related classes, and intensive work in all aspects of accounting. Accordingly, students are also well-prepared for graduate studies and have been successful in passing the CPA exam. According to many studies, employment opportunities for accountants are expected to continue to grow at a faster pace than most other professions.
Accountants perform an essential and highly-valued service for business and industry. Moreover, they perform a myriad of tasks in a variety of settings. They may compile detailed records of business transactions, prepare financial statements, perform audits, prepare tax returns, and assist in tax planning and managerial decision-making. They may also analyze financial information and provide small-business consulting services. Since the accountant of today must be a "jack-of-all-trades" who can fit comfortably into any business setting, our accounting majors receive extensive preparation in both general business and the liberal arts.
The average class size for accounting classes is about 17 students, and the 11-week classes are offered in a well-coordinated sequence for maximum efficiency. Students are also welcome to join the Accounting Association, a student-run organization since 1984.
Required credits: 79 credits minimum; 62 upper division credits. 2.0 minimum GPA.
BUS 251 (4) Principles of Accounting
BUS 252 (4) Managerial Accounting
BUS 352A (4) Intermediate Accounting
BUS 352B (4) Intermediate Accounting
BUS 257 (2) Practicum in Accounting
BUS 367 (4) Behavior in Organizations
BUS 374 (4) Business Law
BUS 375 (4) Principles of Marketing
BUS 391 (4) Principles of Finance
BUS 451 (4) Cost Accounting
BUS 452 (4) Theory of Taxation
BUS 453 (4) Auditing
BUS 454 (4) Advanced Accounting
BUS 462 (4) Tax II
BUS 484 (4) Senior Seminar in Accounting
ECON 311 (4) Statistical Methods
One of the following two options:
ECON 200 (3) Micro-Economics and ECON 201 (3) Macro-Economics
ECON 203 (5) General Economics
One of the following:
BUS 301 (4) Communication for Managers
COMM 306 (4) Business and Professional Communication
MATH 245 (4) Applied Calculus
One of the following:
PHIL 300 (4) Ethics
PHIL 315 (4) Social Ethics
PHIL 350 (4) Technology & Value
REL 350 (4) Christian Ethics
REL 354 (4) Theology and Business Ethics