Jun 26, 2025  
2025-2026 Academic Catalog 
    
2025-2026 Academic Catalog

Accounting, BS

Location(s): On Campus


The Accounting Major consists of a comprehensive Business Administration core along with specialized Accounting coursework. The business core builds a strong foundation in finance, economics, management, marketing, law, ethics, and data analysis. The accounting curriculum emphasizes technical proficiency in areas such as intermediate and advanced accounting, auditing, tax, cost accounting, and financial analysis. Practical skills are reinforced through hands-on courses in accounting software, spreadsheets, and data analytics. This program is designed to prepare students for careers in accounting, auditing, and financial management.

Accounting Program Outcomes:

Upon completion of the departmental course of study, the accounting graduate will be able to:

  1. Develop and demonstrate a personal philosophy that integrates Christian principles with ethical business conduct.
  2. Communicate effectively using appropriate methods and tools.
  3. Demonstrate critical thinking skills and competencies in business content areas.
  4. Effectively use technology to enhance business processes and presentation.
  5. Demonstrate awareness, understanding, and, as appropriate, mastery of management and leadership theories and skills.
  6. Be prepared with the knowledge and skills necessary to enter or advance in a career in the field of business and/or pursue further education.
  7. Understand authoritative accounting principles and practices of the major forms of accounting, and apply them to a full range of accounting problems encountered in business.

Certified Public Accountant (CPA) Examination

Passing the CPA exam is the first step (certification) in pursuing licensure as a CPA. Obtaining CPA certification is beneficial for many career pathways in accounting; licensure is important for those pursuing a career in public accounting. Requirements for taking the exam are established by each state individually.

All 50 states currently require CPA exam candidates to have completed 150 hours of academic work (approximately two semesters beyond undergraduate degree requirements). MNU’s accounting degree lays a foundation with core courses needed to pass the exam. Students wishing to pursue CPA certification should work with their advisor to plan how to meet the specific requirements of the state where they wish to sit for the exam.

Senior Comprehensive Exams

All Business majors must take the Peregrine exam, a national standardized test, administered to all students majoring in the ACBSP accredited program in the Fall semester of their senior year.  All tests must be passed satisfactorily the first time or the specific area(s) of deficiency must be made up before graduation in consultation with the members of the School of Business and Digital Media faculty.

Requirements for the Bachelor of Science in Accounting


General Education: 33-39 Hours


Bachelor of Science   

We recommend that accounting students especially consider additional electives in English, communications, mathematics. The General Education math requirements are Intermediate Algebra and Business Statistics.

Accounting Major: 69 Hours


Electives: 12-18 Hours


Total Hours: 120 Hours