BUSINESS, OFFUTT SCHOOL OF 51 best serves to develop mature judgment capable of assimilating information and weighing opposing arguments. At the heart of this approach at Concordia College is a focus on the development of critical thinking and problem solving. Guided by professors with significant professional and academic experience, students will develop the ability to translate academic concepts into concrete action through extensive experiential and applied learning experiences. Concordia graduates who major in the Offutt School will see all business as a global opportunity, will have mature judgment rooted in their liberal arts education, practical skills to confidently present ideas, engender trust, accomplish goals on a timely basis and have the conviction of character formed by continually considering the ethical dimensions of managerial decision-making. Very importantly, they will have the opportunity to reflect on and practice leadership. Studying business prepares students to live the mission of the college to “influence the affairs of the world.“ The Offutt School of Business provides learning experiences that prepare students to achieve the following outcomes: • Students will understand the core concepts of their major program of study. • Students will be able to access, analyze, and interpret relevant and appropriate information specific to their major program of study. • Students will be able to communicate appropriately and effectively in both written and oral forms. • Students will be able to integrate their faith and moral viewpoint into an articulated professional ethic and will understand the ethical implications of decisions and actions. In addition to the various business majors, there is also a flexible business minor that complements majors outside of the Offutt School of Business.
Assurance of Learning Program Learning Goals • Students will understand the core concepts of their major program of study. • Students will be able to access, analyze, and interpret relevant and appropriate information specific to their major program of study. • Students will be able to communicate appropriately and effectively both in written and oral forms. • Students will be able to integrate their faith and moral viewpoints into an articulated professional ethic and will understand the ethical implications of decisions and actions.
Major in Accounting Students must take supporting and foundation classes prior to enrolling in upperdivision courses (300 and 400 level). Permission may be granted by the instructor for students to concurrently take one foundation or supporting class with upperdivision courses. It is recommended that students take the MATH 121 – Calculus I course prior to economics and accounting courses. The requirements for a major in accounting are 64 credits: • 8 credits in required supporting courses: – CSC 104 – Software Applications for Business, 4 credits – MATH 121 – Calculus 1, 4 credits OR MATH 203 – Finite Mathematics, 4 credits • 20 credits in business foundation courses: – BUS 201 – Principles of Global Economics, 4 credits – BUS 210 – Ethics and Leadership, 4 credits – BUS 262 – Introduction to Business Law, 4 credits – ACCT 255 – Principles of Financial Accounting, 4 credits – ACCT 256 – Principles of Managerial Accounting, 4 credits • 15 credits in business core courses: – BUSN 303 – Managerial Finance, 3 credits – BUSN 339 – Principles of Management and Leadership, 3 credits – BUSN 351 – Principles of Marketing and Sales, 3 credits
– ACCT 360 – Accounting Information Systems, 3 credits – ACCT 495 – Business Analysis and Strategic Management (Capstone), 3 credits • recommended supporting courses: – COM 205 – Advanced Public Speaking, 4 credits – COM 312 – Interpersonal Communication, 4 credits – COM 314 – Group Communications, 4 credits – ENG 316 – Business Writing, 4 credits – ENG 324 – Technical Writing, 4 credits – ENG 371 – Editing and Grammar for Professionals, 4 credits
Concentrations for a Major in Accounting General Accountancy Concentration requires 24 credits: • BUSN 320 – Business Statistics, 3 credits • ACCT 331 – Tax Accounting 1, 3 credits • ACCT 355 – Intermediate Accounting I, 3 credits • ACCT 356 – Intermediate Accounting II, 3 credits • ACCT 366 – Cost Accounting, 3 credits • ACCT 470 – Audit 1, 3 credits • 6 credits from the following: – ACCT 390 – Internship, 3 credits – ACCT 428 – Government and Not-for-Profit Accounting, 3 credits – ACCT 431 – Tax Accounting II, 3 credits – ACCT 435 – International Accounting Standards, 3 credits – ACCT 452 – Advanced Accounting, 3 credits – ACCT 475 – Audit II, 3 credits Accounting and Finance Concentration requires 21 credits: • BUSN 320 – Business Statistics, 3 credits • ACCT 355 – Intermediate Accounting I, 3 credits • ACCT 356 – Intermediate Accounting II, 3 credits • ACCT 366 – Cost Accounting, 3 credits • 9 credits from the following: – ACCT 390 – Internship, 3 credits – BUSN 304 – Investments, 3 credits – BUSN 404 – Security and Portfolio Analysis, 3 credits – BUSN 408 – Hedging and Risk Management, 3 credits – BUSN 410 – Management of Financial Institutions, 3 credits – BUSN 420 – Advanced Corporate Finance, 3 credits – BUSN 441 – Money and Banking, 3 credits Public Accountancy Concentration requires 27-51 credits: • BUSN 320 – Business Statistics, 3 credits • ACCT 331 – Tax Accounting I, 3 credits • ACCT 355 – Intermediate Accounting I, 3 credits • ACCT 356 – Intermediate Accounting II, 3 credits • ACCT 366 – Cost Accounting, 3 credits • ACCT 431 – Tax Accounting II, 3 credits • ACCT 452 – Advanced Accounting, 3 credits • ACCT 470 – Audit I, 3 credits • ACCT 475 – Audit II, 3 credits • any credits from the following: – ACCT 390 – Internship, 3 credits – ACCT 428 – Government and Not-for-Profit Accounting, 3 credits – ACCT 435 – International Accounting Standards, 3 credits – BUSN 303 – Managerial Finance, 3 credits – BUSN 304 – Investments, 3 credits – BUSN 310 – Global Supply Chain Management, 3 credits – BUSN 315 – Management Information Systems, 3 credits – BUSN 404 – Security and Portfolio Analysis, 3 credits – BUSN 408 – Hedging and Risk Management, 3 credits – BUSN 410 – Management of Financial Institutions, 3 credits – BUSN 420 – Advanced Corporate Finance, 3 credits – BUSN 441 – Money and Banking, 3 credits