Accounting

The Accounting concentration prepares students for accounting careers in enterprises, governments, and non-profit organizations, and also prepares students for post-graduate studies such as a Master of Accountancy and an MBA. The curriculum, including core courses, concentration courses, business electives and restricted general education electives, is designed toward the CPA (Certified Public Accountant) test requirements* in South Carolina, including 24+ semester hours of accounting and 24+ semester hours of business. For more information of CPA examination eligibility, visit NASBA.

* Additional semester hours are required for CPA licensing.

 

At Columbia College, we provide high quality education in accounting with affordability. Our program is ranked 22nd among the “30 Most Affordable Christian Colleges for Bachelor’s in Accounting in 2015.

 

Course Requirements

Core Courses (19 hours for Women’s College; 15 hours for Evening College):

  • BUS 261. Principles of Accounting I (3 s.h.)
  • BUS 262. Principles of Accounting II (3 s.h.)
  • BUS 311. Business Law and Ethics (3 s.h.)
  • BUS 371. Business Finance (3 s.h.)
  • BUS 470I. Internship in Business (4 s.h.; Women’s College only)
  • GB    401. Global Business Enterprise (3 s.h.)

Concentration Courses (18 hours)*:

  • BUS 363. Intermediate Accounting I (3 s.h.)
  • BUS 364. Intermediate Accounting II (3 s.h.)
  • BUS 367. Federal Income Tax Accounting (3 s.h.)
  • BUS 368. Cost Accounting (3 s.h.)
  • BUS 465. Advanced Accounting (3 s.h.)
  • BUS 466. Auditing (3 s.h.)

Electives (6 hours selected from):

  • BUS 202. Principles of Management (3 s.h.)
  • BUS 203. Principles of Marketing (3 s.h.)
  • BUS 360. Accounting Information Systems (3 s.h.)

* Upper-level accounting courses will be offered through the Evening College. Students concentrating in Accounting must officially co-enroll for all Evening College courses taken. Co-enrollment restrictions and waiting periods will be automatically waived.

At least 12 hours (or 9 hours for the Evening College) of the core courses and 15 hours of the concentration and elective courses must be taken at Columbia College.

Other requirements in General Education:

Women’s College – Mathematics 107 or Mathematics 160 must be taken to satisfy the Quantitative Reasoning requirement. Business 350 must be taken to satisfy the Information Technology Literacy requirement. Writing 305 must be taken to satisfy the Writing Intensive requirement. Economics 201, 202, and Mathematics 140 must be taken as restricted electives.

Evening College – The above courses (Mathematics 107, 140; Economics 201, 202; Business 350; Writing 305) must be taken as restricted electives.

 

Course descriptions are here.