Bachelor of Science in Accounting

About the Programme

The Bachelor of Science in Accounting degree programme at Cherub College is designed to provide a professionally oriented programme to prepare students for successful careers in the major fields of accounting. At Cherub College, our courses are tailored to meet best practices and standards that are comparable to GAAP. Students will be exposed to high ethical standards in place by the Central Bank of the Bahamas, as well as the Bahamas Institute of Chartered Accounting. This programme will prepare students to function in a variety of areas such as corporate accountant, controller, or chief financial officer. Students will also be trained as cost accountants, auditing for private and public sector, corporate accounting and not-for-profit accounting. Courses completed in this programme can be utilized to prepare students to sit the Certified Public Accountant (CPA) examination.

Admission Criteria for Freshman Students

Students seeking to gain admission to the Bachelor of Science in Accounting degree programme at Cherub College must submit a completed Application for Admission, Application Fee, Copy of High School Diploma/GED/or Equivalent, Official Transcript from all Secondary-level institutions attended for Grades 10 through 12, copy of scores from the BGCSE or SAT Examinations, and 1 Academic Reference. Students applying for admission using scores from the BGCSE Examinations are required to have a minimum of five (5) subjects with a minimum grade of "C" or higher, including Mathematics and English Language.

Admission Criteria for Transfer Students

Students seeking to gain admission to the Bachelor of Science in Accounting degree programme at Cherub College as a Transfer Student must submit a completed Application for Admission, Application Fee, and Official Transcripts from all Post-secondary (College/University) institutions attended. Students who would have completed less than 15 credits at the Post-secondary level will be required to apply as a Freshman Student. It is important to note that the college will only accept general education or elective courses for transfer from institutions whose business schools or programmes are not programmatically accredited by, or in candidacy for accreditation by the Accreditation Council for Business Schools and Programmes (ACBSP) or the Association to Advance Collegiate Schools of Business (AACSB). It is imperative to note that only credits transfer, individual grades do not. As such, grades from transfer credit courses will not be applied to a student's cumulative average at Cherub College. The College will accept up to a maximum of 24 credits as a transfer. 

Admission Criteria for Non-Traditional Students

Cherub College welcomes applications from persons over the age of 25, or who do not meet the "traditional" student category. These may be students that completed high school studies and did not continue to further education, or students that may have dabbled in further education and for one reason or another did not complete. There are two ways in which these non-traditional students can matriculate into the college. They are as follows:

1.) Direct Entry : Adult students that meet the normal pre-requisites for admission to a degree programme. Alike a standard freshman or transfer admission, prospective students would be required to submit the appropriate documentation corresponding to the relative category of admission. 

2.) Adult Preparatory Entry : The Adult Preparatory Entry Programme is designed for adult students that do not meet the admission requirements to matriculate via the Direct Entry Scheme. Students that did not earn their High School Diploma or an equivalent must first enroll in the High School Diploma Equivalency Programme (HSDEP). Upon successful completion of the HSDEP, students may matriculate into the college preparatory programme and then onto degree studies. Students that have earned a High School Diploma but have not completed with satisfactory scores in the BGCSE or SAT Examinations may matriculate directly into the College Preparatory Programme. Upon successful completion of the College Preparatory Programme, they may enroll in degree studies. 

Programme Structure

The Bachelor of Science in Accounting degree programme at Cherub College is a 131 credit programme, averaging 4 years to complete. Students granted transfer credit from previous institutions may take less time to complete.


 Course Code  Course Name Credits (42)
 SSC 1100 College Experience 1
SSC 1101 Career Experience 1
ENG 1101 English Composition I 3
ENG 1102 English Composition II 3
CIS 2101 Computer Fundamentals of Business 3
MAT 1201 College Algebra 3
STA 2101 Business Statistics 3
OPEN 1000 Natural or Physical Science Elective 3
OPEN 1000 Foreign Language Elective ~ Level 1 3
OPEN 1000 Foreign Language Elective ~ Level 2 3
OPEN 1000 Humanities Elective 3
OPEN 3000 Humanities Elective 3
OPEN 3000 Social or Behavioral Sciences Elective 3
PSY 1101 Introduction to Psychology 3
SPC 2100 Oral Communications 3



 Course Code  Course Name Credits (47)
 ACC 2001 Principles of Financial Accounting 3
ACC 2002 Managerial Accounting 3
BUS 2102 Introduction to Business 3
BUS 3000 Business Ethics 3
BUS 3100 Business Cornerstone 3
BUS 3102 Organizational Theory & Management 3
BUS 3401 Business Law 3
CIS 3500 Management Information Systems 3
CSS 4501 Research Methods 3
ECO 2011 Principles of Macroeconomics 3
ECO 2012 Principles of Microeconomics 3
MAT 2103 Business Calculus 3
MGT 3403 Essentials of Management 3
MGT 4545 Strategic Management 3
RES 4804 Senior Research 3
RES 4806 Senior Research Defense 2



 Course Code  Course Name Credits (33)
 ACC 3001 Intermediate Accounting I 3
ACC 3003 Intermediate Accounting II 3
ACC 3325 Income Tax Accounting 3
ACC 3133 Accounting Information Systems 3
ACC 3150 Cost Accounting 3
ACC 4150 Government Accounting 3
ACC 4350 Auditing 3
ACC 4430 Advance Accounting 3
ACC 4000 Taxation I 3
ACC 4001 Taxation II 3
BUS 4503 Business Policies 3
BUS 4545 International Business Theory 3
ECO 3343 Quantitative Methods I 3
ECO 3344 Quantitative Methods II 3