Bachelor of Business Administration in Accounting

Jumpstart Your Career with a Bachelor's Degree in Accounting and Ethics

The B.B.A. in Accounting and Ethics from Mid-America Christian University prepares you to pursue a career in accounting or general business. The degree will provide you the opportunity to prepare for graduate study in business or accounting and to pursue licensure to become a Certified Public Accountant (CPA) in the state of Oklahoma. As a professional accountant, you will use your business expertise, skills in communication and critical thinking, interpersonal skills and your accounting knowledge to help businesses and non-profit organizations prosper.

MACU's accounting curriculum is designed to teach you principles of auditing and attestation, fundamental concepts of financial accounting and reporting, knowledge of taxation at the federal and state levels, and a strong sense of ethics that is rooted in Christian teachings.As professional accountants use a wide variety of skills in their careers, there are a myriad of career paths available to pursue, including:

  • Accounting Clerk
  • Bookkeeping
  • Budget Analyst
  • Forensic Accountant
  • IRS Agent
  • Payroll Accountant
  • Tax Attorney
  • Tax Consultant

What Will You Learn in Our Accounting and Ethics Program?

With an Accounting and Ethics degree from MACU, you will learn traditional, time-tested accounting and finance theory and techniques as well as the newest technology students need to be competitive in an ever-evolving job market. The skill sets you'll learn in our rigorous, accredited bachelor's degree program will prepare you to help businesses succeed and grow ⁠— no matter if they are big or small, local or worldwide.

Our accounting program is regionally accredited and held to high standards that will prepare you for licensure as a CPA in the state of Oklahoma. You'll learn from real world business professionals who have seen companies to success and even successfully led and managed their own businesses. Now, they want to strengthen the business world by passing along their skills to future leaders in the classroom. 

Why Choose MACU?

MACU is proud to offer you a well-rounded, high-quality accounting degree that will see you to success in the workplace. Our small class sizes ensure you will have a one-on-one relationship with your professor as you the develop the skills you need to become a successful accounting professional. You will learn to identify, analyze and handle ethical dilemmas with a perspective that's rooted in Christianity and a strong biblical perspective. Your faith will grow both inside the classroom and outside of it as you attend weekly chapel services, take part in small groups and campus organizations and more. 

We are also proud to weave tools from GiANT Worldwide into our business curriculum, giving you a unique edge as you prepare to become a leader in the workforce. GiANT Worldwide promotes healthy leadership at every level of a corporation, and its teachings have been used by industry giants such as Ford, Leidos and Enable Midstream Partners.

Recently, Study.com ranked MACU's B.B.A. in Accounting and Ethics as one of the best in the country for quality, accessibility, affordability, student services and academic excellence.

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Courses

Code Course
ACCN2103 Principles of Financial Accounting
Fundamental accounting relationships; completion of the accounting cycle; accounting process for merchandising enterprises; receivables, payables, and inventories; deferrals, accruals, and intangible assets; and formation. Offered every fall semester.
ACCN2203 Principles of Managerial Accounting
Accounting systems, concepts, and principles; formation, organization, and operations of corporations and partnerships; departments and branches, statement analysis, cost, and management. Prerequisite: ACCN 2203. Offered every spring semester.
ACCN3903 Intermediate Accounting I
This course will focus on valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment, and intangible assets. Prerequisites: BUAD 2203 Offered every Fall semester.
ACCN3913 Intermediate Accounting II
This course will focus on the study of stockholders' equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. Prerequisite: ACCN 3903. Offered every Spring semester.
ACCN3923 Cost Accounting
This course will study the development of cost accumulation and reporting systems that complement a firm's strategy and structure; how activity-based cost management systems increase competitiveness by helping a firm manage its costs, processes, and people. Prerequisite: ACCN 3913. Offered every Spring even numbered years.
ACCN3933 Income Tax Accounting I
This course will examine Federal income taxation and individual, corporate, and partnership income tax laws and regulations. Emphasis will be on developing a broad perspective on structure, administration, rationale of federal income tax system. Prerequisite: ACCN 3913. Offered every Fall, even numbered years.
ACCN3943 Income Tax Accounting II
This course will focus on the study of taxation of corporations, partnerships from organization through liquidation; relative merits of conducting business through partnership, corporation, proprietorship, S corporation; introduction to tax research. Prerequisite: ACCN 3933. Offered every Spring, odd numbered years.
ACCN3953 Accounting Information Systems
A study of the structure, flow, and use of financial and non-financial data in computer-based environments with a heavy emphasis on ensuring data integrity. Conceptual data modeling using business rules, normalization, structured query language (SQL), and physical database design and data administration. Course includes crossfunctional team project with phased deliverables. Prerequisite: ACCN 3913. Offered every Spring, odd numbered years.
ACCN4173 Governmental and Non-Profit Accounting
Governmental and Non-Profit Accounting covers accounting principles applicable to federal, state and local governments and other non-profit entities. This course includes fund accounting principles used in recording assets, liabilities, equity, revenues and expenditures along with analysis and interpretations of financial statements of governmental and non-profit entities.
ACCN4443 Advanced Financial Accounting
This course is designed to impart a detailed understanding of alternative accounting principles and practices and their effects on balance sheet valuation and income statements, including critical evaluation of these alternatives. Subjects covered include: foreign currency transactions, partnership accounting and accounting for non-profit organizations and governmental entities. Prerequisite: ACCN 3913. Offered every Fall, odd numbered years.
ACCN4623 Accounting Legal Environment
This course familiarizes students with the fundamentals of external financial reporting for business enterprises and not-for-profit entities. The financial accounting segment of the course focuses on the preparation, analysis, and limitations of financial statements in accordance with generally accepted accounting principles (GAAP). The conceptual framework that serves as the basis on which financial reporting standards are developed is also discussed. The managerial accounting segment of the course covers such internal reporting issues as break-even analysis, capital budgeting, cost behavior patterns, and cost allocation. The legal component of the course addresses the formation of different types of business entities (e.g., corporation and partnership) and the regulatory role that the SEC, PCAOB, and Sarbanes-Oxley play in financial reporting. Prerequisite: ACCN 4243. Offered every Fall, even numbered years.
ACCN4633 Auditing
This course will study the general framework underlying auditing, role of audit standards in planning and conduct of audits, effect of regulation, ethics, liability, and audit practices. Prerequisite: ACCN 3953. Offered every Fall, odd numbered years.
BUAD1103 Introduction to Business
A survey of the field of business administration. How business is owned, organized, managed, and controlled. Offered every fall semester
BUAD2103 Principles of Accounting I
Fundamental accounting relationships; completion of the accounting cycle; accounting process for merchandising enterprises; receivables, payables, and inventories; deferrals, accruals, and intangible assets; and formation. Offered every fall semester.
BUAD2203 Principles of Accounting II
Accounting systems, concepts, and principles; formation, organization, and operations of corporations and partnerships; departments and branches, statement analysis, cost, and management. Prerequisite: BUAD 2103. Offered every spring semester.
BUAD2303 Macroeconomics
Macroeconomics principles, such as national income, production, employment, the money and banking system, the modern theory of national income, economic growth, inflation, and the problems of economic stabilization. Offered fall semester: odd numbered years.
BUAD2403 Microeconomics
Surveys microeconomic principles, applications to the firm, concepts of demand, supply, pricing, and resource allocation under various competitive conditions. Offered spring semester: even numbered years.
BUAD2503 Business and Professional Communications
Principles of effective communication in a business environment. Practice in the preparation of letters, reports, and other forms of business writing. Prerequisites: ENGL 1103 and ENGL 1203. Offered every spring semester.
BUAD3103 Principles of Marketing
An introduction to the marketing of goods and services in advanced market economics; study of the marketing mix, pricing, distributional activities, consumer behavior, and marketing research. Offered fall semester: odd numbered years.
BUAD3203 Principles of Management
Management principles with emphasis on organizational theory, human relations, interpersonal communications, production, business ethics, and the development of management thought. Offered spring semester: even numbered years.
BUAD3303 Computer Application in Business
Computer Application in Business (3 cr.) Computer systems including machine functions and computer organization is included. Course examines the uses of computers in dynamic environments and business applications of the microcomputer through hands-on experience. Offered spring semester: even numbered years.
BUAD3403 Business Finance
Financial principles and functions with applications to business organizations, including investment, dividend decision, and an introduction to the models and tools used for financial analysis. Offered every fall semester.
BUAD3703 Introduction to Statistics
The course is a complete introduction to basic statistics as a method of analysis. Statistics is a powerful tool that is used in the business world and in the behavioral science area extensively. This course will provide the student with a working knowledge of statistical terms and formulas. The student will use Microsoft Excel as the medium technology throughout the course. Microsoft Excel spreadsheet program is required for this course. Prerequisite: MATH 1513. Offered every semester.
BUAD4103 Legal Environment of Business
Law and the legal system, social forces that make the law, business response to the social and legal environment; governmental regulation and federal regulatory agencies which impact business decision-making; the study of the legal concepts of torts and contracts. Offered every spring semester.
BUAD4303 Human Resource Administration
Human relations and adjustment in all forms of institutional and business organizations. The course deals with such problems as proper placement of the individual, training, incentive, methods of supervision, discipline, promotion, and retirement. Offered spring semester: odd numbered years.
BUAD4703 Business Ethics
Designed to raise the moral recognition level of students; to provide them with the apparatus to make moral decisions in a business context; to consider ethical problems in advertising, accounting, finance, marketing, and personnel as illuminated by Christian principles. Offered fall semester: odd numbered years.
Code Course
ACCN2103 Principles of Financial Accounting
Fundamental accounting relationships; completion of the accounting cycle; accounting process for merchandising enterprises; receivables, payables, and inventories; deferrals, accruals, and intangible assets; and formation. Offered every fall semester.
ACCN2203 Principles of Managerial Accounting
Accounting systems, concepts, and principles; formation, organization, and operations of corporations and partnerships; departments and branches, statement analysis, cost, and management. Prerequisite: ACCN 2203. Offered every spring semester.
ACCN3903 Intermediate Accounting I
This course will focus on valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment, and intangible assets. Prerequisites: BUAD 2203 Offered every Fall semester.
ACCN3913 Intermediate Accounting II
This course will focus on the study of stockholders' equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. Prerequisite: ACCN 3903. Offered every Spring semester.
ACCN3923 Cost Accounting
This course will study the development of cost accumulation and reporting systems that complement a firm's strategy and structure; how activity-based cost management systems increase competitiveness by helping a firm manage its costs, processes, and people. Prerequisite: ACCN 3913. Offered every Spring even numbered years.
ACCN3933 Income Tax Accounting I
This course will examine Federal income taxation and individual, corporate, and partnership income tax laws and regulations. Emphasis will be on developing a broad perspective on structure, administration, rationale of federal income tax system. Prerequisite: ACCN 3913. Offered every Fall, even numbered years.
ACCN3943 Income Tax Accounting II
This course will focus on the study of taxation of corporations, partnerships from organization through liquidation; relative merits of conducting business through partnership, corporation, proprietorship, S corporation; introduction to tax research. Prerequisite: ACCN 3933. Offered every Spring, odd numbered years.
ACCN3953 Accounting Information Systems
A study of the structure, flow, and use of financial and non-financial data in computer-based environments with a heavy emphasis on ensuring data integrity. Conceptual data modeling using business rules, normalization, structured query language (SQL), and physical database design and data administration. Course includes crossfunctional team project with phased deliverables. Prerequisite: ACCN 3913. Offered every Spring, odd numbered years.
ACCN4173 Governmental and Non-Profit Accounting
Governmental and Non-Profit Accounting covers accounting principles applicable to federal, state and local governments and other non-profit entities. This course includes fund accounting principles used in recording assets, liabilities, equity, revenues and expenditures along with analysis and interpretations of financial statements of governmental and non-profit entities.
ACCN4443 Advanced Financial Accounting
This course is designed to impart a detailed understanding of alternative accounting principles and practices and their effects on balance sheet valuation and income statements, including critical evaluation of these alternatives. Subjects covered include: foreign currency transactions, partnership accounting and accounting for non-profit organizations and governmental entities. Prerequisite: ACCN 3913. Offered every Fall, odd numbered years.
ACCN4623 Accounting Legal Environment
This course familiarizes students with the fundamentals of external financial reporting for business enterprises and not-for-profit entities. The financial accounting segment of the course focuses on the preparation, analysis, and limitations of financial statements in accordance with generally accepted accounting principles (GAAP). The conceptual framework that serves as the basis on which financial reporting standards are developed is also discussed. The managerial accounting segment of the course covers such internal reporting issues as break-even analysis, capital budgeting, cost behavior patterns, and cost allocation. The legal component of the course addresses the formation of different types of business entities (e.g., corporation and partnership) and the regulatory role that the SEC, PCAOB, and Sarbanes-Oxley play in financial reporting. Prerequisite: ACCN 4243. Offered every Fall, even numbered years.
ACCN4633 Auditing
This course will study the general framework underlying auditing, role of audit standards in planning and conduct of audits, effect of regulation, ethics, liability, and audit practices. Prerequisite: ACCN 3953. Offered every Fall, odd numbered years.
BUAD2103 Principles of Accounting I
Fundamental accounting relationships; completion of the accounting cycle; accounting process for merchandising enterprises; receivables, payables, and inventories; deferrals, accruals, and intangible assets; and formation. Offered every fall semester.
BUAD2203 Principles of Accounting II
Accounting systems, concepts, and principles; formation, organization, and operations of corporations and partnerships; departments and branches, statement analysis, cost, and management. Prerequisite: BUAD 2103. Offered every spring semester.
BUAD2503 Business and Professional Communications
Principles of effective communication in a business environment. Practice in the preparation of letters, reports, and other forms of business writing. Prerequisites: ENGL 1103 and ENGL 1203. Offered every spring semester.
BUAD3403 Business Finance
Financial principles and functions with applications to business organizations, including investment, dividend decision, and an introduction to the models and tools used for financial analysis. Offered every fall semester.
BUAD4303 Human Resource Administration
Human relations and adjustment in all forms of institutional and business organizations. The course deals with such problems as proper placement of the individual, training, incentive, methods of supervision, discipline, promotion, and retirement. Offered spring semester: odd numbered years.
ECON1103 Introduction to Economics
An introduction to basic economics concepts. It will relate principles such as scarcity, opportunity cost, and markets to current events. This practical non-major course provides tools for economic analysis. (humanities, social/behavioral science, general education elective, elective)
ECON3503 Applied Macroeconomics
This course is an overview of the field of macroeconomics emphasizing how national income, unemployment, inflation, and economics growth are determined. Additional topics reviewed include taxation, the multiplier model, money and banking, and business cycles. The effects of government policy on the economy are also discussed. The course will also include the study of international economics and globalization. Prerequisite ECON 1103
ECON3603 Applied Microeconomics
This course is an examination of basis economic principles with application to current economic situations. Emphasis is on understanding how households and business firms make decisions in the economy. Topics include how prices are determined and how they help solve economic problems of scarcity, the distribution of income and wealth, problems of monopoly power, labor unions and labor problems, environmental and energy concerns, and how other aspects of the economy affect businesses and individuals. Prerequisite ECON 1103.
MGMT2103 Business Software Applications
Introduces the basic features of Microsoft Office, Windows basics and file management. Develops familiarity with Word, Excel, and PowerPoint. Students demonstrate their ability to use a personal computer for word processing, spreadsheet, and presentation applications through weekly labs and projects.
MGMT3213 Applied Business Management
This three-credit-hour course provides an introduction to the principles of management. The emphasis is on understanding organizational theory, human relations, interpersonal communications, production, business ethics, and the development of management thought.
MGMT4103 Group and Organizational Communications
An introduction to the concepts of effective oral and written communication to include functioning in teams and other organizational settings as well as interpersonal exchanges.
MGMT4233 Principles of Business Law
This course provides a general introduction to the legal environment that affects individuals, businesses, and business transactions. In addition to providing a general introduction to the American legal system, this course will focus on specific legal topics such as contracts and the Uniform Commercial Code.
MGMT4413 Strategic Management
This course introduces the strategic, tactical, operational issues that arise in management of production and service operations; product and process design, facilities planning, quality management, materials management, operations planning and scheduling, emerging technologies in production and service management. This serves as a capstone for the program. Prerequisite MGMT 2103
MGMT4503 Financial Analysis for Managers
Finance is the art and science of handling money. In the modern world virtually every organization, public and private, runs on money. That includes families, businesses, governments, and nonprofit enterprises. The study of finance will be broadly divided into two areas: (1 cr.) Investments and financial markets and (2 cr.) the financial management of companies. These are separate but related. A financial system involves flows of money and paper between them.

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