300

A seminar class with the objective of using a current book and/or articles as the basis for discussing new ideas or issues facing the accounting profession. In addition to raising awareness of new ideas and issues, the course requires each student to evaluate the practical application of these new ideas and issues in relation to their discipline. The course may be repeated for a total of 3 hours. Prerequisite: Admission to the Division.

During this course students will integrate planning and integrating managerial accounting concepts into tactical and strategic business decisions for controlling purposes. This course will include appraisal of business decisions using the cost volume profit analysis and will integrate managerial accounting concepts, systems, and tools using a biblical perspective.

Intermediate Accounting I is the study of financial accounting reporting standards and procedures essential to the preparation of financial statements relevant to publicly traded corporations. Upon completion, students will be able to demonstrate competence in financial statement preparation, revenue recognition, and accounting for cash, receivables, and inventories. Prerequisite: ACC-201

Intermediate Accounting II is a continuation of Intermediate Accounting I. Intermediate Accounting II continues the study of financial accounting reporting standards and procedures essential to the preparation of financial statements relevant to publicly traded corporations. Upon completion, students will be able to demonstrate competence in accounting for inventories, property, plant and equipment, investments, current liabilities, bonds and long term notes, and leases. Prerequisite: ACC-311

An examination of the management information needs for effective decision-making and the managerial accounting system designed to meet those needs. Emphasis is placed on cost behavior and the determination of an organization's long-term, total product costs and total service costs for strategic decisions. Prerequisites: Admission to the Division and ACC-202.

An examination of the management information needs for effective decision-making and the managerial accounting system designed to meet those needs. Emphasis is placed on control systems and the motivation, measurement, and evaluation of short-term and long-term performance. Prerequisites: Admission to the Division and ACC-341.

A comprehensive study of the federal income tax structure as primarily related to individuals. Prerequisites: Admission to the Division and ACC-202.

A comprehensive study of the federal income tax structure as related primarily to business returns and related topics, including payroll taxes, estates, and trusts. Prerequisites: Admission to the Division and ACC-371.

An opportunity for advanced students to obtain valuable work experience and gain expertise in relating classroom material to actual business endeavor. A professional quality paper analyzing one or more business applications will be prepared under departmental faculty supervision. Prerequisites: Admission to the Division and ACC-312.

Prepares student to cope with business decisions and business strategies needed to transact business in a foreign land. The influence of cultural, economic, political, and social differences on decision-making will be explored. In addition, complexities created by differing values and beliefs will be evaluated. How such issues impact an American business in an international setting will be carefully studied. Intercultural credit may be met by successfully completing ACC-390. Prerequisite: Admission to the Division.

Service-Learning is an educational experience in which students participate in organized service activities that meet identified community and/or university needs. Prerequisite: Admission to the Division.