B.S. Accounting
Courses
120 credit hours
100% career outcome rate
1 degree option
AccountingFeatured Courses
As a student in the accounting major at Concordia Nebraska, you’ll have the opportunity to take specialized courses related to various aspects of the accounting profession. These classes, designed to equip you for leadership and service in various accounting careers, are taught by some of our esteemed faculty who have extensive experience in their fields.
BUS 121
Financial Accounting
An introduction to the theory, language, and practice of accounting. Major components of the primary financial statements are examined. Emphasis on the uses of financial information.
BUS 122
Managerial Accounting
An introductory course in managerial accounting. Topics include methods of costing, cost–price–volume relationships, flexible budgets, budget variances, capital budgeting decisions, and cost allocations.
BUS 221
Intermediate Accounting I
An in-depth study of financial statements, accounting concepts and principles. Discussion of alternative theoretical views. Current professional pronouncements are examined and generally accepted positions defined.
BUS 325
Accounting and Information Systems
Survey of the information systems discipline including accounting systems, information technology, telecommunications and networks, systems design and development and security/privacy issues. Improving organizational effectiveness through appropriate use of information system resources.
BUS 421
Tax Accounting
Examination of present federal tax laws with reference to accounting principles and procedures applied to the preparation of tax returns of individual and fiduciaries. Topics include gross income, capital gains and losses, non-business deductions, inventories and bad debts.
AccountingSample Schedule of Courses
The following sample course of study is an example of the sequence of courses you might take in order to receive your degree. Please plan to discuss your actual course of study with your advisor, who can help you stay on track to meet your academic and professional goals.
Semester 1
ECON 101
Principles of Macroeconomics
A study of the performance of the American economy. Includes an introduction to national income, employment, fiscal policy, money and monetary policy. In addition, topics of economic stability and analysis of economic growth are covered.
credits
MATH 122
Introduction to Statistics
The fundamentals of elementary statistics, data collection and analysis, probability, distributions, sampling, hypothesis testing, correlation and regression.
credits
BUS 121
Financial Accounting
An introduction to the theory, language, and practice of accounting. Major components of the primary financial statements are examined. Emphasis on the uses of financial information.
credits
GEN ED
General Education
credits
Total Credits
15
Semester 2
ECON 102
Principles of Microeconomics
Examination of the behavior of microeconomic units such as consumers, firms and industries. Includes analysis of the problems of monopoly, urbanization, income inequality and poverty. International economics and the world economy are discussed.
credits
BUS 122
Managerial Accounting
An introductory course in managerial accounting. Topics include methods of costing, cost–price–volume relationships, flexible budgets, budget variances, capital budgeting decisions, and cost allocations.
credits
GEN ED
General Education
credits
Total Credits
15
Semester 3
BUS 221
Intermediate Accounting I
An in-depth study of financial statements, accounting concepts and principles. Discussion of alternative theoretical views. Current professional pronouncements are examined and generally accepted positions defined.
credits
BUS 281
Business Communication
The intense study of business writing and speaking using audience analysis. Implications for organizational communication and structure are considered. Major assignments include writing letters and reports for targeted audiences, analysis of organizational rhetoric as related to those products, self-presentation and audience analysis in interview situations, and editing skills.
credits
BUS 331
Finance
Fundamentals of financial management. Policy, methods, institutions, and tools of financial management involved in financing the business organization.
credits
GEN ED
General Education
credits
Total Credits
13
Semester 4
BUS 222
Intermediate Accounting II
Continuation of BUS 221
credits
BUS 261
Marketing
Provides students with a thorough appreciation for the benefits and pitfalls of executing a customer orientation. Using market segmentation; management of mature products and introduction of new products. Developing long-term relationships with customers. Identifying and analyzing possibilities in consumer and industrial markets. Management of the marketing mix including product planning, distribution institutions and activities, promotion and pricing.
credits
BUS 325
Accounting and Information Systems
Survey of the information systems discipline including accounting systems, information technology, telecommunications and networks, systems design and development and security/privacy issues. Improving organizational effectiveness through appropriate use of information system resources.
credits
BUS 300
Business Law
The course is designed to introduce the student to the rules of law under which the business world operates. It provides the student with a basic understanding of the legal rights and duties which arise from common business transactions. Topics include contracts, personal property, real property, insurance, estates and agency.
credits
GEN ED
General Education
credits
Total Credits
15
Semester 5
BUS 343
Operations Management
A functional study of operational concepts as applied to managing the production of goods and services within a variety of environments such as profit, nonprofit, service and manufacturing-oriented organizations.
credits
BUS 421
Tax Accounting
Examination of present federal tax laws with reference to accounting principles and procedures applied to the preparation of tax returns of individual and fiduciaries. Topics include gross income, capital gains and losses, non-business deductions, inventories and bad debts.
credits
GEN ED
General Education
credits
ELECTIVES
Elective Courses
credits
Total Credits
15
Semester 6
BUS 351
Human Resources Management
Knowledge and skill-building for working with people in a business or organization. Business ethics as they relate to Christian principles. Theory combined with applications from psychology and interpersonal communications serve as the focal point of the course. Participants will learn to relate more effectively to others in the work environment.
credits
BUS 321
Cost Accounting
Determination of product cost, effective cost control. Use of costs in setting budgets. Additional topics include process and job–order costing and inventory control.
credits
BUS 323
Financial Statement Analysis and Decision Making
Application of concepts from introductory accounting and finance as well as a more thorough investigation of selected topics such as ratio analysis, capital budgeting, dividend policy, leverage and acquisition valuation.
credits
BUS 345
Management Science
Introduction to management science, including modeling, linear programming, integer programming, network analysis, waiting line theory, simulation, decision analysis, and inventory models.
credits
GEN ED
General Education
credits
Total Credits
15
Semester 7
BUS 422
Auditing
Methods of conducting various audits. Principles and procedures used to determine accuracy and reliability of financial records. Preparation of the audit report. The auditor’s certificate.
credits
BUS 443
Organizational Behavior
A study of human behavior in organizational settings, the interface between human behavior and the organization, and the organization itself. Topics include organizational culture, diversity, gender communication, rewards and punishment, work place design, work teams, conflict management, leadership, total quality management and organizational development.
credits
BUS 399
Internship
Students will take an internship as part of their program of studies in business. Students should consult with the director of business and the Office of Career Services to obtain the undergraduate internship/practicum packet and review the required process. May be repeated once.
credits
GEN ED
General Education
credits
Total Credits
15
Semester 8
BUS 400
Business Ethics
A study of Christian ethics and practice in relationship to the conduct of business. Case studies are utilized to give skills in problem analysis and the application of the Christian vision.
credits
BUS 446
Strategic Management
Designed to give the student practice in integrating the numerous theory courses in all phases of business management. In the role of the top manager, responsible for the total enterprise, the student applies these theories to the solution of problems in practical business cases. Decisions are made to direct the operation of a simulated business in a competitive market.
credits
GEN ED
General Education
credits
ELECTIVES
Elective Courses
credits
Total Credits
15
Accounting Faculty
As experts in accounting, our faculty and instructors bring years of experience to the classroom.
Meet the faculty