Accounting B.A.

  1. Communication: Students will be able to organize thoughts and compose ideas to demonstrate articulate written, oral, listening, visual, and media skills for effective presentation to varying audiences
  2. Management and Teamwork: Students will be able to work with others in diverse and cross-functional environments and manage and lead teams to achieve stated objectives
  3. Thinking (critical, strategic, creative) and problem solving: Students will demonstrate excellence in critical thinking, problem-solving, analysis, and strategic planning so as to be able to link data, knowledge and insight to make sound strategic decisions on a timely basis
  4. Ethical Reasoning and Spiritual Formation: Students will be able to engage in ethical reflection, evaluate ethical issues, and apply ethical principles and moral values in decision-making
  5. Decision Making: Students will conduct research and apply analytical decision-making skills to identify structure and solve business problems
  6. Business Tools and Technology: Students will exhibit technical expertise and demonstrate the use of information technology as a tactical and strategic resource for business professionals
  7. Demonstrate the skills necessary to complete the accounting cycle and reconcile accounts.  Develop and analyze external financial statements and annual reports.
  8. Describe and demonstrate the skills necessary to complete the audit process to include, evidence and documentation, the impact of technology on the audit process, statistical & non-statistical sampling, and issuing an opinion based upon the evidence.
  9. Describe and demonstrate the understanding of federal income tax code.

Students working towards a degree in Accounting may select an optional concentration in International Business, Management or Organizational Psychology.  Academic requirements for these optional concentrations can be found here.  

Core Curriculum Requirements 150
Business and Management Core Requirements39
Accounting Major Requirements24
General Electives7
Total Units120

Business and Management Traditional Undergraduate Core Requirements 

Lower Division
ACCT-225Principles of Financial Accounting3
ACCT-226Principles of Managerial Accounting3
BUSN-125Computer Applications3
BUSN-215Principles of Macroeconomics3
BUSN-216Principles of Microeconomics3
MATH-265CIntro to Statistical Methods 23
MATH-116CCollege Algebra3
or MATH-170C Precalculus
COMM-273Visual Technology3
or COMM-290 Intro to Interpersonal Communication
or COMM-333 Small Group Leadership
Upper Division
BUSN-316Business Law3
MNGT-325Management Theory/Practice3
FINC-335Corporate Finance3
MRKT-360Principles of Marketing3
BUSN-455CBusiness Policy and Strategy (Capstone Course)3
Total Units39

Accounting Major Requirements

In addition to the Business and Management Core Requirements for an Accounting Major, students must successfully complete the following courses: 

ACCT-324Intermediate Accounting I3
ACCT-325Intermediate Accounting II3
ACCT-320Accounting Information Systems3
ACCT-332Cost Accounting3
ACCT-442Federal Taxation-Corporate3
Accounting Electives6
Total Units24

Number of units required from the Core Curriculum not included in the major requirements below. 


Three of the 57 units count toward Core Curriculum

Disclaimer: This sample Four Year Plan is provided as a guide for the recommended sequencing of courses. Vanguard University requires that students complete a minimum of 120 units of required course work as outlined on the Requirements tab in order to receive a Bachelor of Arts, Bachelor of Music, Bachelor of Science, or Bachelor of Science in Nursing degree. It is the student's responsibility to confirm with the department the course rotation before enrolling in courses. If applicable, please note the footnotes at the bottom of the page for additional information related to courses listed in a particular year and term. Questions, contact the Department of Business. 

Study Abroad Participation: Students interested in participating in the university's Study Abroad programs are encouraged to reach out to the Global Education and Outreach Office for more information and collaboration in their academic course planning. Students using Education and Training Benefits through the U.S. Department of Veteran Affairs are encouraged to also reach out to the School Certifying Official for more information regarding how benefits can be applied.

Plan of Study Grid
Year 1 Term 1Units
CORE-100C Cornerstone 1
BUSN-125 Computer Applications 3
ENGL-120C Persuasive Writing 3
THEO-101C Foundations of Christian Life 3
MATH-PLHDACMath Algebra Or Precalculus 3
SOC-PLHD2Social Science Requirement 3
Year 1 Term 2
MATH-265C Intro to Statistical Methods 3
KINE-148C Lifetime Fitness and Wellness Lecture 3
ACCT-225 Principles of Financial Accounting 3
HIST-PLCR1History Core Req (US Hist Or Democracy) 3
SOC-PLHD2Social Science Requirement 3
Year 2 Term 1
BUSN-216 Principles of Microeconomics 3
ACCT-226 Principles of Managerial Accounting 3
ENGL-220C Researched Writing 3
NT-101C New Testament Survey 3
COMM-BUSPHCOMM Requirement Placeholder 3
Year 2 Term 2
BUSN-215 Principles of Macroeconomics 3
OT-201C Old Testament Survey 3
HIST-PLCR2History Core Requirement (World Civ) 3
ACCT-320 Accounting Information Systems 3
FINA-PLCRFine Arts Core Curriculum Requirement 3
Year 3 Term 1
ACCT-324 Intermediate Accounting I 3
ACCT-332 Cost Accounting 3
MNGT-325 Management Theory/Practice 3
MRKT-360 Principles of Marketing 3
FINC-335 Corporate Finance 3
Year 3 Term 2
ACCT-325 Intermediate Accounting II 3
THEO-300C Developing a Christian World View 3
BUSN-316 Business Law 3
COMM-201C Speech Composition and Presentation 3
NSCI-PLCRScience Lec/Lab Requirement 4
Year 4 Term 1
ACCT-428 Advanced Accounting 3
ACCT-440 Federal Taxation-Individual 3
ENGL-230C Literature and the Human Experience 3
ELCT-PLHD6Electives 6 Units 6
Year 4 Term 2
ACCT-427 Auditing 3
ACCT-442 Federal Taxation-Corporate 3
BUSN-455C Business Policy and Strategy 3
CHIS-400C Christian Heritage 3
ELCT-PLHD1Elective Course 1 Unit 1
 Total Units120


  • All accounting classes must be taken in the order above, as each is a pre-requisite for the next, and only offered in the semesters indicated here.
  • CPA track students must take 18 units every semester, and 6 units of summer school to reach the 150 units needed for the CPA exam.
  • THEO-300C Developing a Christian World View can only be taken after completion of at least 60 units. CHIS-400C Christian Heritage can only be taken after completion of at least 90 units.