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BTPA-4910 Seminar in Philosophy

–Fa

2 hours

Senior course in which students will demonstrate their

knowledge of philosophy and the integration of philosophy with

Scripture and the liberal arts. This will be accomplished through

guided research, critical thinking, and demonstration of oral and

written skills. Course will be taken during the year immediately

prior to graduation. Capstone course. Credit/no credit.

School of Business Administration

Course Descriptions

Accounting (ACCT)

ACCT-2110 Principles of Accounting I

–Fa, Sp

3 hours

An introduction to accounting for business organizations

with an emphasis on financial statement preparation and

interpretation. Topics include the accounting cycle, present value,

and accounting for stock and debt instruments.

Prerequisite:

sophomore status.

ACCT-2120 Principles of Accounting II

–Fa, Sp

3 hours

A continuation of accounting for business organizations. Topics

include cash flow statements, investments, and managerial

accounting concepts.

Prerequisite: ACCT-2110 Principles of

Accounting I.

ACCT-3110 Intermediate Financial Accounting I

–Fa

3 hours

Theoretical concepts and accounting standards that form the

basis for accounting practices, financial statement preparation,

and analysis. Topics include financial statement formats, present

value, and accounting for receivables and inventory.

Prerequisite:

ACCT-2120 Principles of Accounting II.

ACCT-3120 Intermediate Financial Accounting II

–Sp

3 hours

Continuation of theoretical concepts and accounting standards

that form the basis for accounting practices and financial

statement preparation and analysis. Topics include: accounting for

fixed assets, intangible assets, current liabilities, long-term debt,

and stockholders’ equity.

Prerequisite: ACCT-3110 Intermediate

Financial Accounting I.

ACCT-3150 Accounting Information Systems

–Sp

3 hours

A study of the flow of information through the accounting

system, emphasizing systems analysis and design, internal

controls, and computer applications in the business environment.

Prerequisites: ACCT-2120 Principles of Accounting II; ITM-1500

Information Technology for Business; junior status.

ACCT-3170 Managerial Accounting

–Sp

3 hours

Principles of industrial and distribution cost accounting, job

order and process cost systems, and standard costs.

Prerequisite:

ACCT-2120 Principles of Accounting II.

ACCT-4110 Federal Income Taxes

–Fa

3 hours

Examines the computation of federal income tax liabilities

for individuals and sole proprietorships. Typical course content

includes income, exclusions, exemptions, deductions, credits,

property transactions, and tax accounting methods. Introduces

basic principles of tax research and planning

Prerequisite: ACCT-

2120 Principles of Accounting II.

ACCT-4120 Auditing

–Fa

3 hours

A study of auditing standards and related auditing procedures.

Topics include evaluation of audit evidence, professional

responsibilities, and auditors’ reports and opinions.

Prerequisite:

ACCT-3120 Intermediate Financial Accounting II.

ACCT-4130 Advanced Financial Accounting

–Sp

3 hours

A study of consolidated financial statements, foreign exchange,

estates and trusts, branch accounting, and related problems.

Prerequisite: ACCT-3120 Intermediate Financial Accounting II.

ACCT-4150

3 hours

Government and Nonprofit Accounting

–Fa

Accounting and reporting principles, standards, and procedures

applicable to nonprofit organizations.

Prerequisite: ACCT-3120

Intermediate Financial Accounting II or permission of instructor.

ACCT-4170 Advanced Managerial Accounting

–Sp

3 hours

Advanced topics in accounting for manufacturing companies

and the use of the computer in cost accounting applications.

Prerequisite: ACCT-3170 Managerial Accounting.

ACCT-4190 CPA Review

–Sp

3 hours

Comprehensive review of the application of accounting

principles, using specific problems and development of

approaches to problem solving. Useful as intensive preparation

for the CPA examination.

Prerequisite: ACCT-3120 Intermediate

Financial Accounting II.

ACCT-4210 Taxation of Business Entities

–Sp

3 hours

An examination of the tax provisions governing C Corps, S

Corps, partnerships, and estates. Analyzes international and multi-

state taxation of corporations.

Prerequisite: ACCT-4110 Federal

Income Taxes.

ACCT-4220 International Accounting

–Sp

3 hours

This course offers information about global accounting diversity

and the reasons for it. International Financial Reporting Standards

(IFRS) are discussed along with the history of international

standard development. Foreign currency exchange rates,

transactions, and hedging are covered. Students also do research

into accounting in multinational corporations.

Prerequisites:

ACCT-2110 Principles of Accounting I,ACCT-2120 Principles of

Accounting II.

ACCT-4810 Seminar in Accounting

–Sp

1 hour

A forum for discussion of contemporary topics and issues in

accounting. Current issues will be chosen from topics in financial

and managerial accounting, auditing, tax, and governmental

and nonprofit accounting.

Prerequisites: ACCT-3170 Managerial

Accounting; ACCT-4110 Federal Income Taxes; ACCT-4120

Auditing.

Business Administration (BUS)

BUS-1000 The Business Profession

–Fa, Sp

2 hours

Provides a broad and comprehensive introduction to the field

of business and encourages students to discover their calling

to ministry in the marketplace. Includes an introduction to the

academic requirements of the program and provides opportunity

for practical experience in the field of business. (Fee $25)

BUS-2100 Business Communication

–Fa, Sp

3 hours

Instruction for writing business letters, memos, email,

and business reports. Oral business presentations, group

collaboration, and the communication process in general are also

discussed.

Prerequisite: ENG-1400 Composition.

BUS-2110 Statistics I

–Fa, Sp

2 hours

An introduction to statistical methods used in business decision

making, including descriptive statistics, probability, probability

distributions, estimation, and hypothesis testing.

Prerequisite:

GMTH-1020 College Algebra.

BUS-2120 Statistics II

–Fa, Sp

2 hours

An extension of Statistics I to include tests of hypothesis,

analysis of variance, chi-square, simple and multiple regression

models.

Prerequisite: BUS-2110 Statistics I.

BUS-2150 Statistics for Business

–Fa, Sp

3 hours

An introduction to statistical methods used in business decision

making including descriptive statistics, probability, probability

distributions, interval estimation, hypothesis tests involving

variances, analysis of variance, ch-square tests, F-tests, simple

and multiple regression models, model building, and time series.

Prerequisites: GMTH-1020 College Algebra.

Page

206

2015–16 Undergraduate Academic Catalog

Course Descriptions

BTPA-4910 – BUS-2150