Accounting (BSA) - INACTIVE
As of December 15, 2021, the Accounting program will not be enrolling new students. If you have any questions, please reach out to Martin Sauer at msauer@lbc.edu.
Degree: Bachelor of Science in Accounting
Majors: Biblical Studies, Accounting
Mission: The BS in Accounting Degree is designed to provide a strong biblical context while also providing hands on learning with practical training to allow students to be on an equal footing with any other candidates applying for entry-level business accounting positions. Men and women who have a biblical world view will be successful in the business world and provide a positive perspective in the board room. Graduates of BS in Accounting Degree have marketable skills which will prepare them to both join the work force immediately and advance through graduate studies via an MBA program.
Major Outcomes:
- Students will demonstrate a working knowledge of prioritization related to spiritual aspects of life, relational interactions and their service to the church and the world. Specific skills developed will be time management, goal setting, resource allocation, vision, organization, drive and critical thinking.
- Students will analyze and express information and ideas in a variety of appropriate means with clarity and coherence in written and spoken forms.
- Students will master the key sub-disciplines within the business realm. Specific skills developed will be subject matter expertise, applying knowledge to everyday life, decision-making, problem solving and confidence in decisions.
- Students will analyze their role in the world and work, modeling Jesus Christ’s example as their model of leadership. Specific skills developed will be driven-ness, working with excellence, flexibility, self-motivation, and ethical actions.
- Students will demonstrate a high level of emotional intelligence in both personal and business relationships. Some of the basic features of emotional intelligence include delegation, collaboration, motivation and candor.
- Students will apply the concept of maximizing God’s gifts in our lives. Areas of emphasis will be identifying and developing gifts and talents and balancing resources.
- Experienced professionals will guide the students through preparation and analysis of real-life accounting examples. Students will compute debits and credits and create balanced ledgers. Students will be required to interpret the data and make recommendations to the business accordingly.
- Students will gain knowledge of United States accounting practices. This will prepare the student to understand how to apply accounting practices in a business environment, according to that firm’s practices and procedures in the United States. The student will be able to determine the current and future financial impact of actual and proposed transactions. The student will also be able to calculate the financial impact of changes to the business environment.
- Students will apply key accounting disciplines with an emphasis on critical thinking. Students will know the purpose of and be able to compute the balance sheet, income statement, and statement of cash flows for companies. Students will need to address the changing business environment and determine how significant industry changes will impact a business. Skills pursued throughout this degree include Financial Management, Auditing and Bookkeeping.
Accounting Major Curriculum
Freshman Year
Fall Semester
| LBC 100 | Foundations Seminar | 1 |
| THE 105 | Prelude to Biblical & Theological Studies | 3 |
| LAN 101 | College Composition and Research | 3 |
| LAN 104 | Public Speaking | 3 |
| MAT 102 | Everyday Mathematics | 3 |
| BUS 102 | Introduction to Business | 3 |
| BUS 221 | Business Workshop | 1 |
| Total Credit Hours: | 17 |
Spring Semester
| BIB 106 | Interpreting the Bible | 3 |
____ ____
| Arts & Sciences Elective | 3 |
____ ____
| Human Culture Elective | 3 |
| BUS 113 | Foundations of Accounting | 3 |
| BUS 230 | Leadership | 3 |
| CSV 201 | Christian Service I | 0 |
| Total Credit Hours: | 16 |
Sophomore Year
Fall Semester
| BIB 103 | Creation & Covenants: OT I | 3 |
| BIB 203 | Life of Christ: NT I | 3 |
LIT ____
| LIT Core (100/200 Level) | 3 |
____ ____
| Arts & Sciences Elective | 3 |
| ACC 200 | Managerial Accounting | 3 |
| BUS 205 | Finance | 3 |
| CSV 202 | Christian Service II | 0 |
| Total Credit Hours: | 18 |
Spring Semester
| BIB 104 | Israel's Life & Literature: OT II | 3 |
| BIB 204 | Early Church: NT II | 3 |
HIS ____
| HIS Core (100/200 Level) | 3 |
| BUS 204 | Managerial Economics | 3 |
| BUS 350 | Business Internship I | 0 |
| ACC 205 | Financial Accounting | 3 |
| Total Credit Hours: | 16 |
Summer Semester-Recommended not required
| BUS 307 | Business Law | 3 |
| BUS 425 | Personal Finance and Investment | 3 |
| Total Credit Hours: | 6 |
Junior Year
Fall Semester
| THE 220 | Christian Ethics | 3 |
| THE 223 | Christian Narrative I: Creation & Fall | 3 |
| LAN 340 | Business Writing | 3 |
| ACC 300 | Intermediate Accounting I | 3 |
| ACC 310 | Cost Accounting | 3 |
| Total Credit Hours: | 15 |
Spring Semester
BOT ____
| Bible Old Testament Exegetical Elective | 3 |
| THE 314 | Theology of Work and Wealth | 3 |
____ ____
| Arts & Sciences Elective | 3 |
| ACC 301 | Intermediate Accounting II | 3 |
| ACC 315 | Taxation | 3 |
| Total Credit Hours: | 15 |
Senior Year
Fall Semester
BNT ____
| Bible New Testament Exegetical Elective | 3 |
THE ____
| Theology Elective | 3 |
SCI ____
| SCI____ Science with Lab 4 credits | 4 |
| ACC 400 | Information Systems | 3 |
| ACC 405 | Data Analytics | 3 |
| BUS 410 | Career Planning Seminar | 0 |
| Total Credit Hours: | 16 |
Spring Semester
| THE 224 | Christian Narrative II: Redemption | 3 |
THE 320
| | |
____ ____
| Arts & Sciences Elective | 3 |
____ ____
| Arts & Sciences Elective (400 Level) | 3 |
| ACC 415 | Auditing | 3 |
| BUS 400 | Cross-Cultural Experience | 0 |
| Total Credit Hours: | 15 |