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BTPA-2250 Ethics

–Fa

3 hours

Study and evaluation of the major theories of goodness,

obligation, and motive and the development of a consistent

Christian ethical system, together with the application of ethical

theories to contemporary moral problems.

BTPA-2260 World Religions

–Fa, Sp

3 hours

An introduction to the teachings and practices of the major

world religions along with a Christian response to these religions.

BTPA-3240 Epistemology

–Fa

3 hours

Study of the nature, sources, types, tests, and limits of human

knowledge.

Prerequisite: BTPA-2200 Introduction to Philosophy.

BTPA-3250 Philosophy of Religion

–Sp

3 hours

Analysis of the major philosophical problems relating to religion

as these have arisen in the modern intellectual environment.

Prerequisite: BTPA-2200 Introduction to Philosophy.

(dual-listed

with BTPA-6250 Philosophy of Religion)

BTPA-3280 Metaphysics

–Sp

3 hours

Study of selected topics in metaphysics, including the mind-

body problem, substance, qualities and universals, identity, space

and time, causation, and freedom and determinism.

Prerequisite:

BTPA-2200 Introduction to Philosophy.

(odd years)

BTPA-3310

3 hours

History of Ancient and Medieval Philosophy

–Fa

Survey of men and movements in Greek and Christian

philosophy from Thales to Aquinas. Selected, representative

writings of the philosophers will be read.

Prerequisite: BTPA-2200

Introduction to Philosophy.

(odd years)

BTPA-3320 History of Modern Philosophy

–Sp

3 hours

Study of the principle philosophers from Descartes through

Nietzsche. The development of rationalism and empiricism

with the Kantian synthesis and its results will be emphasized.

Prerequisite: BTPA-2200 Introduction to Philosophy.

(odd years)

BTPA-3330 19th Century Philosophy

–Fa

3 hours

Survey of significant European and American philosophies of

the 19th and early 20th centuries from Hegel to the first World War.

Special attention will be given to Hegelianism, early existentialism,

pragmatism, and analytic philosophy.

Prerequisite: BTPA-2200

Introduction to Philosophy.

(even years)

BTPA-3450 Christian Apologetics

–Fa

3 hours

Study of the basis for, and the nature of, evidence for

Christianity. Emphasis on biblical revelation and its use in the

defense and confirmation of the Gospel.

Prerequisite: BTGE-2730

Old Testament Literature; BTGE-2740 New Testament Literature; or

permission of the instructor.

(dual-listed with BTPA-6450 Christian

Apologetics)

BTPA-3500 Current Religious Movements

–Sp

3 hours

Survey of new religious movements with attention given to their

history, beliefs, and practices, as well as to critical assessment

and appropriate response. Prerequisite: BTGE-2730 Old

Testament Literature; BTGE-2740 New Testament Literature; or

permission of the instructor.

BTPA-4030 Philosophy and Literature

–Sp

2 hours

Course will be divided into two sections. The first will focus on

philosophy of literature, exploring literary theory, hermeneutics,

and literature as a work of art. The second part of the course

will examine philosophy in literature, looking at the ways in

which philosophical ideas are expressed through the medium of

literature. (even years)

BTPA-4290 Topics in Philosophy

–Sp

1–3 hours

Various topics offered as interest demands. For majors in

philosophy. Permission of instructor required for non-majors and

minors.

BTPA-4900

1–3 hours

Independent Study in Philosophy

–Fa, Sp, Su

The student will investigate a significant topic of philosophy of

special interest with a view toward integration of knowledge.

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-3410 Topics in Accounting

–Fa, Sp, Su

1–3 hours

A variety of topics are covered under this heading on an

experimental basis. This allows the department to meet the

changing needs of the students without formally adding or

dropping courses.

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.

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2017–18 Undergraduate Academic Catalog

Course Descriptions

BTPA-2250 – ACCT-4130

BUSINESS ADMINISTRATION