2021-2022 Undergraduate Academic Catalog

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 Contemporary Philosophy –Fa 3 hours Survey of significant European and American philosophies of the 19th and 20th centuries covering philosophical developments from Hegelianism to analytic philosophy. Prerequisite: BTPA-2200 Introduction to Philosophy. (even years) BTPA-3450 Biblical Apologetics –Sp 3 hours Study of theological and philosophical arguments for the Christian faith. Emphasis on biblical revelation and its use in the defense and confirmation of the Gospel in historical sources and contemporary settings. Prerequisite: BTGE-2740 New Testament Literature; or permission of the instructor. (dual-listed with BTPA- 6450 Christian Apologetics) (odd years) 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 3 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; 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 –Sp 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-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. 2021–22 Undergraduate Academic Catalog Page 237 Course Descriptions BTPA-3320 – ACCT-4810 BUSINESS ADMINISTRATION