BS in Accounting: Public Accounting Emphasis
Build a Foundation for Pursuing Your CPA License
This Bachelor of Science in Accounting with an Emphasis in Public Accounting is designed to teach you how to interpret and communicate financial information, assist organizations in complying with government and industry financial regulations, serve as an ethical leader within organizations and collaborate in business decision-making processes within organizations.
Upon graduating, you may decide to gain hands-on work experience and/or apply to a master’s degree in accounting for the purpose of meeting state licensure requirements to become a certified public accountant (CPA).1 This bachelor’s degree is intended to provide a firm foundation for students seeking a graduate degree in accounting.
Shape Your Future as an Accountant at GCU
Accounting is about more than calculating numbers and preparing financial reports. Through quality accounting practices, you have the potential to generate key insights that will enable people and companies to make data-driven decisions. In short, accounting is a way to help clients meet their financial goals while keeping a close eye on their progress.
Our accounting students are immersed in a supportive learning environment. You will work through the curriculum under the guidance of dedicated faculty members, taking a close look at a breadth of topics, including organizational behavior, managerial best practices and professional ethics.
This bachelor’s degree in accounting teaches all five of GCU’s critical competencies:
- Effective communication
- Critical thinking
- Christian worldview
- Leadership and global awareness
- Perspectives and ethics
Focus Your Studies in Public Accounting
As you work toward your degree, you will be taught by dedicated faculty members. In your courses, you will explore necessary accounting subject matter, including:
- The accounting cycle
- Individual and entity taxation
- Auditing
- Macro and microeconomics
- Business finance fundamentals
- Accounting ethics
- Intermediate accounting
- Statistics for business
- Financial, managerial and cost accounting
As you approach completion of this degree, you will have the opportunity to apply the concepts and skills you’ve been taught during a writing-intensive capstone course. You will be expected to demonstrate proficiency with a variety of business competencies.
Examine Critical Skills for an Accounting Career
This BS in Accounting with an Emphasis in Public Accounting degree program teaches a strong foundation of skills intended to prepare graduates to tackle a range of challenges in the workplace. These skills include:
- Financial reporting in accordance with GAAP
- Data analytics
- Analysis of financial statements
- Cost-volume-profit analysis
- Taxation and auditing
- The use of information systems for accounting
- Assessment of risk
- Capital budgeting
Career Opportunities for Accounting Graduates
GCU’s public accounting program is ideal for students who plan to pursue CPA licensure. It is expected that most students will go on to earn their master's degree in order to complete the academic eligibility requirement for CPA licensure that is mandated in most states and territories.1
With a solid framework of competencies in financial reporting, auditing and taxation, you may be prepared to pursue work as an accountant within the fields of public accounting, corporate accounting, financial analysis, tax preparation, auditing and consulting.
Earn Your Degree From an Institutionally Accredited University
GCU is proud to carry on our longstanding tradition of thoroughly preparing our graduates to elevate their communities, make positive contributions to their respective fields and tackle modern challenges with innovation and integrity. As an institutionally accredited university, we prioritize the quality of our academics. The Higher Learning Commission has continually accredited GCU since 1968. The Colangelo College of Business shares the university’s commitment to upholding the principles and standards established by our accrediting bodies.
Frequently Asked Questions
If you’re interested in accounting and aspire to become a CPA, read through our frequently asked questions to learn more about this rewarding career path and what you can expect from a certified public accounting program.
Prepare to empower individuals and companies with financial insights.
1 Arizona State Board of Accountancy. (n.d.). Examination. Retrieved Sept. 18, 2024.
2 The earnings referenced were reported by the U.S. Bureau of Labor Statistics (“BLS”), Accountants and Auditors, as of May 2023, retrieved Sept. 18, 2024. Due to COVID-19, data from 2020 to 2023 may be atypical compared to prior years. BLS calculates the median using salaries of workers nationwide with varying levels of education and experience. It does not reflect the earnings of GCU graduates as accountants and auditors, nor does it reflect earnings of workers in one city or region of the country or a typical entry-level salary. Median income is the statistical midpoint for the range of salaries in a specific occupation. It represents what you would earn if you were paid more money than half the workers in an occupation, and less than half the workers in an occupation. It may give you a basis to estimate what you might earn at some point if you enter this career. Grand Canyon University can make no guarantees on individual graduates’ salaries. Your employability will be determined by numerous factors over which GCU has no control, such as the employer the graduate chooses to apply to, the graduate’s experience level, individual characteristics, skills, etc., against a pool of candidates.
3 U.S. Bureau of Labor Statistics. (2024, Aug. 29). How To Become an Accountant or Auditor. Occupational Outlook Handbook. Retrieved Sept. 18, 2024.
4 Indeed Editorial Team. (2024, April 18). Public vs. Private Accounting: Definition and Key Differences. Indeed. Retrieved Sept. 18, 2024.
General Education Requirements
General Education coursework prepares Grand Canyon University graduates to think critically, communicate clearly, live responsibly in a diverse world, and thoughtfully integrate their faith and ethical convictions into all dimensions of life. These competencies, essential to an effective and satisfying life, are outlined in the General Education Learner Outcomes. General Education courses embody the breadth of human understanding and creativity contained in the liberal arts and sciences tradition. Students take an array of foundational knowledge courses that promote expanded knowledge, insight, and the outcomes identified in the University's General Education Competencies. The knowledge and skills students acquire through these courses serve as a foundation for successful careers and lifelong journeys of growing understanding and wisdom.
Requirements
Upon completion of the Grand Canyon University's University Foundation experience, students will be able to demonstrate competency in the areas of academic skills and self-leadership. They will be able to articulate the range of resources available to assist them, explore career options related to their area of study, and have knowledge of Grand Canyon's community. Students will be able to demonstrate foundational academic success skills, explore GCU resources (CLA, Library, Career Center, ADA office, etc), articulate strategies of self-leadership and management and recognize opportunities to engage in the GCU community.
Course Options
- UNV-103, University Success: 4
- UNV-303, University Success: 4
- UNV-108, University Success in the College of Education: 4
Requirements
Graduates of Grand Canyon University will be able to construct rhetorically effective communications appropriate to diverse audiences, purposes, and occasions (English composition, communication, critical reading, foreign language, sign language, etc.). Students are required to take 3 credits of English grammar or composition.
Course Options
- UNV-104, 21st Century Skills: Communication and Information Literacy: 4
- ENG-105, English Composition I: 4
- ENG-106, English Composition II: 4
Requirements
Graduates of Grand Canyon University will be able to express aspects of Christian heritage and worldview. Students are required to take CWV-101/CWV-301.
Course Options
- CWV-101, Christian Worldview: 4
- CWV-301, Christian Worldview: 4
Requirements
Graduates of Grand Canyon University will be able to use various analytic and problem-solving skills to examine, evaluate, and/or challenge ideas and arguments (mathematics, biology, chemistry, physics, geology, astronomy, physical geography, ecology, economics, theology, logic, philosophy, technology, statistics, accounting, etc.). Students are required to take 3 credits of intermediate algebra or higher.
Course Options
- MAT-154, Applications of College Algebra: 4
- MAT-144, College Mathematics: 4
- PHI-105, 21st Century Skills: Critical Thinking and Problem Solving: 4
- BIO-220, Environmental Science: 4
Requirements
Graduates of Grand Canyon University will be able to demonstrate awareness and appreciation of and empathy for differences in arts and culture, values, experiences, historical perspectives, and other aspects of life (psychology, sociology, government, Christian studies, Bible, geography, anthropology, economics, political science, child and family studies, law, ethics, cross-cultural studies, history, art, music, dance, theater, applied arts, literature, health, etc.). If the predefined course is a part of the major, students need to take an additional course.
Course Options
- HIS-144, U.S. History Themes: 4
- PSY-102, General Psychology: 4
- SOC-100, Everyday Sociology: 4
Core Courses
Course Description
This course provides the foundation of core knowledge within the field of information technology. Topics include technology-centric organizations, the type and role of fundamental information technology systems, data management to include privacy and security, e-business and m-business, hardware, software, and computer networks.
Course Description
This course is an introduction to the accounting cycle and the construction of financial statements. Students explore the fundamental principles and practices of financial accounting as outlined by Generally Accepted Accounting Principles (GAAP); the steps in the accounting cycle from journalizing transactions through the preparation of financial statements; and the use and interpretation of the balance sheet, income statement, and statement of cash flows. Prerequisite: MAT-134, MAT-144, MAT-154, or higher subsequent math course.
Course Description
This course introduces models and practices used by contemporary marketers in fast-paced, dynamic, domestic and global markets, including the marketing concept and processes for developing, implementing, and assessing the effectiveness of marketing plans. Building from a foundational understanding of consumer behavior and marketing research, students examine the development and implementation of marketing mix strategies and tactics with an emphasis of how marketing integrates within all aspects of business.
Course Description
This course is an introduction to the use of managerial accounting data in the decision-making process. Topics include the use of cost-volume-profit (CVP) analysis and relevant costs in decision making, using budgets and the balanced scorecard to evaluate performance, methods for setting prices of products and services, and analyzing capital investment opportunities. Prerequisite: ACC-250.
Course Description
This course provides an introduction to the practical application of descriptive and inferential statistics in business. Topics include probability, probability distributions, the central limit theorem, confidence intervals, hypothesis testing, correlation, and regression. Prerequisite: MAT-134, MAT-144, MAT-154, or higher subsequent math course.
Course Description
This course provides students with an introduction to current practices and techniques used to design, install, operate, and manage an integrated accounting system in either a manual or computerized setting. Application controls, information security requirements, and integration with other business information systems are examined. Prerequisite: ACC-250.
Course Description
Drawing upon real-world management situations, this course is a study of individual and group behavior in organizations through detailed coverage of the functions of management, individual differences/diversity, leadership, motivation, decision making, organizational design, and organizational change and development. Emphasis is placed on how an understanding of organizational behavior leads to effective management practice.
Course Description
This course focuses on the fundamental ideas of microeconomics. Students examine the market forces of supply and demand under different market structures in order to understand how economic agents make decisions about both consumption and production. The structure, conduct, and performance of markets are evaluated through analysis of consumer, producer, and societal welfare. Students explore the topic of factor markets in which the incomes of most workers and owners of capital and property are determined. Prerequisites: ACC-240 or ACC-250 and BUS-352.
Course Description
This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore the accounting cycle, the preparation of detailed financial statements in accordance with Generally Accepted Accounting Principles (GAAP), accounting for assets, and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisites: ACC-250 and ACC-260.
Course Description
This course is an introduction to data analytics techniques frequently used in accounting. Students explain basic concepts of financial data analytics and apply descriptive analyses, diagnostic analyses, predictive analytics, and prescriptive analytics to business scenarios. Prerequisite: ACC-335.
Course Description
This writing-intensive course is a comprehensive study of the legal and ethical issues of concern to business, including those areas of the U.S. legal system that are most relevant to business, such as the law of torts, strict liability, intellectual property, and contract law. It explores the role of ethics and values in business decision making and approaches these subjects from the perspective of the stakeholders as opposed to an economic interpretation of the firm and its responsibilities.
Course Description
This course focuses on the national economy by examining macroeconomic data measuring national income, the cost of living, production and growth, and unemployment. Students examine the basic functions of the monetary system and analyze the macro economy in terms of long-run economic productivity and growth and in terms short-run fluctuations. The influence and effect of macroeconomic policy is studied within the context of current events. Prerequisite: ECN-361.
Course Description
This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore liabilities and equity items; the specific rules for accounting for leases, accounting changes, and revenue recognition, and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisite: ACC-370.
Course Description
This course explores intermediate managerial accounting concepts. Students analyze cost behavior, value inventory using multiple costing methods, prepare budgets and evaluate variances, and use financial data and nonfinancial measures to analyze performance. Prerequisite: ACC-260.
Course Description
This course provides a study of the theory and practices of accounting for income taxes of individuals. Students explore the responsibilities of a tax accountant, specific transactions that affect the tax liability of individuals. Prerequisite: ACC-370 or FIN-350.
Course Description
Auditing is an examination of generally accepted auditing standards, procedures involved in the auditing process, and ethical issues faced by the auditor. Through class discussions, practical applications, and case studies, students learn the responsibilities of the independent public auditor in the expression of opinion within the guidelines set by the AICPA’s Code of Professional Ethics. Topics include the nature and types of audits, auditor responsibilities and legal liabilities, audit reports, auditing procedures, ethical issues, contemporary issues in auditing, and the Sarbanes-Oxley Act of 2002. Prerequisites: ACC-260 or ACC-350, and ACC-370.
Course Description
This course is an introduction to managerial finance and the financial markets, analysis of financial statements, time value of money, interest rates, asset valuation, assessment of risk, cost of capital, and capital budgeting. Prerequisites: ECN-220, ECN-351, or ECN-361; and ACC-240 or ACC-250.
Course Description
This course provides a study of the theory and practices of accounting for income taxes of corporations, partnerships, and S corporations. Students explore tax treatment of transactions frequently encountered by various entities and prepare illustrative tax returns and related schedules. Prerequisite: ACC-460.
Course Description
This course is an in-depth study of ethical issues encountered in public accounting. Students develop a foundation for ethical decision making and explore ethical guidelines specific to the accounting profession. This course is designed to meet the requirements for licensure of certified public accountants in California. Prerequisites: BUS-340, ACC-460, and ACC-491.
Course Description
This writing-intensive course serves as the capstone experience in business and management, introducing students to functional, business, and corporate strategy from the perspective of a strategy analyst. Tools and techniques are applied to the student’s previous knowledge of accounting, finance, management, analytics, marketing, economics, entrepreneurship, and leadership acquired through their individual programs of study. Students integrate strategic analysis to demonstrate mastery of a wide variety of business domains. Prerequisites: MGT-420 or MGT-422HN; FIN-210 or FIN-350; and MKT-245 or MKT-315.
- GCU cannot and will not promise job placement, a job, graduate school placement, transfer of GCU program credits to another institution, promotion, salary, or salary increase. Please see the Career Services Policy in the University Policy Handbook.
- Please note that this list may contain programs and courses not presently offered, as availability may vary depending on class size, enrollment and other contributing factors. If you are interested in a program or course listed herein please first contact your University Counselor for the most current information regarding availability.
- Please refer to the Academic Catalog for more information. Programs or courses subject to change
Join Grand Canyon University’s vibrant and growing campus community, with daytime classes designed for traditional students. Immerse yourself in a full undergraduate experience, complete with curriculum designed within the context of our Christian worldview.