Accounting Course Offerings

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*Courses from other departments may be necessary to fulfill a particular major/minor.

213-214 Principles of Accounting (3-3).  Prereq: Sophomore status.
A study of the concepts and fundamental principles of accounting practice.  The course includes applications to proprietorships, partnerships, corporate accounting, and managerial accounting.  (213, fall and spring; 214, spring only)
217 Computerized Accounting (3). Prereq: ACC 213-214. .  Pre-req or Co-requisite: ACC 214.
An application oriented course with emphasis on the use of computers in solving accounting and business problems.  Hands-on use of general ledger and spreadsheet software will be emphasized.  (Spring only; offered in the evenings in summers in even-numbered years on demand)
301 Managerial Accounting (3).  Prereq: ACC 213-214.
n in depth study of accounting applications for managers with special emphasis on computer applications.  Required for business majors, does not apply to the accounting major.
313-314 Intermediate Accounting (3-3).  Prereq: ACC 213-214.  (C- or better within last seven years or proficiency exam).
An in-depth study of financial functions and basic theory; recognition and measurement of assets, liabilities, income and equity; and the preparation and analysis of financial statements. .  (313, fall only; 314, spring only)
337 Cost Accounting (3).  Prereq: ACC 213-214
A study of cost and revenue behavior, cost-volume-profit relationships, master budgeting, and responsibility accounting for the purpose of planning and control of operations. (Fall only)
411 Individual Income Tax Accounting (3).  Prereq: ACC 213-214.
An introduction to the federal income taxation of individuals.  This course offers a broad base for understanding and applying the tax laws. (Fall only; offered in the evenings in summers in odd-numbered years on demand)
412 Auditing (3).  Prereq: ACC 313 and 314.
A study of the concepts and standards of auditing and an explanation of how concepts are implemented in auditing practices, policies, and procedures. (Fall only)
413  Advanced Accounting (3).  Prereq:  ACC 313-314.
A study of specialized problems of accounting, including income presentation, business combinations, multinational accounting, partnerships, governmental and not-for-profit accounting, and fiduciary accounting. (Fall only)
418 Accounting Ethics (3).  Prereq: ACC 213, 214, 313 and 314. 
A study of the codes of professional ethics for accountants, biblical principles of virtue and character, the absolute truth of God's moral standards, and the application of biblical principles to solve ethical dilemmas in the accounting profession.  (Fall only)
421 Accounting for Taxes on Businesses (3).  Prereq:  ACC 213-214.
A detailed study of the federal income taxation of corporations, partnerships, estates, and trusts.  A broad base for understanding and applying the tax laws is provided. (Spring only; offered in the evenings in summers in odd-numbered years on demand)
424 Governmental Accounting (3).  Prereq: ACC 213-214.
A study of fund accounting concepts and standards as they relate to federal, state, and local governments and to not-for-profit organizations. (Spring only)
430  Accounting Theory (3).   Prereq: ACC 313-314.
The capstone course of the accounting major studies the development of accounting standards by FASB.  Accounting controversies are evaluated using FASB's theoretical statements and biblical principles. (Spring only)
437  Cost Accounting II(3). Prereq: ACC 213-214, and 337.
A continuation of Cost Accounting I, this course is a study of strategy, strategic profitability, and cost allocation; customer profitability analysis; support department cost allocation and common costs; joint product and byproduct cost allocation; costing spoilage, rework, and scrap; balanced scorecard and the theory of constraints; inventory management; transfer pricing; performance measurement; compensation; and multinational considerations. (Offered on demand in Spring only)
450 Internship (3).
This course is designed to give the student practical experience in the field of accounting. This course is only open to students majoring in accounting. Senior standing and approval by the Dean of the School of Business must be obtained. This course is graded on a pass or fail basis. Refer to "Student Intern Programs and Practicums" for further requirements.
485 Financial Management of Christian Ministries (3).
An introduction to the biblical principles that should guide the administration of Christian ministries and the accounting and management skills needed by the administrator of a Christian ministry in order to be an effective steward of the Lord's resources.  Topics to be covered: biblical principles of money management and stewardship; financial disclosure; internal controls; audits; budgeting; employee payroll; obtaining tax-exempt status; and tax returns for ministers.  Does not apply toward the major.
490  Forensic Accounting (3).  Prereq: ACC 313-314, ACC 412.
Also called investigative accounting, forensic accounting is a study of the methods used to detect and prove financial fraud or to track funds that have been embezzled. (Spring only)
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