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.
Page
222
2017–18 Undergraduate Academic Catalog
Course Descriptions
BTPA-2250 – ACCT-4130
BUSINESS ADMINISTRATION




