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 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.

A study of the theoretical foundation and concepts related to financial accounting and reporting. Specific topics include accounting information systems, income statement, balance sheet and reporting standards for cash, receivables, inventories, plant assets, depreciation and the statement of cash flows. The course also includes a study of financial accounting and reporting similiarities and differences related to the convergence of GAAP and International Accounting Standards. Course content will be updated to reflect the CPA Exam Blueprint. Prerequisites for DeVoe School of Business, ACC-201 or equivalent; Prerequisites for DeVoe Division of Business Accounting Majors: ACC-202 and a minimum cumulative GPA of 2.5. Prerequisites for all other majors within the DeVoe Division of Business: Admission to the DeVoe Division of Business.

A study of the theoretical foundation and concepts related to financial accounting and reporting. Specific topics include stockholders' equity, leases, current and long-term liabilities, revenue, recognition, income taxes, pensions, error analysis, and the statement of cash flows. The course also includes a study of financial accounting and reporting similarities and differences related to the convergence of GAAP and International Accounting Standards. Course content will be updated to reflect the CPA Exam Blueprint. Prerequisites for DeVoe School of Business: ACC-311 or equivalent; Prerequisites for DeVoe Division of Business Accounting Majors: ACC-311 and a minimum cumulative 2.5 GPA. Prerequisites for all other majors within the DeVoe Division of Business: ACC-311 and Admission to the DeVoe Division of Business.

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.

This travel course provides students with the opportunity to briefly immerse themselves in other cultures so that they can better understand how businesses operate elsewhere in the world. Students will explore first-hand how business decision-making is impacted by cultural, political, economic and social differences as well as the cultural complexities of differing values and beliefs. Students will also explore the role that American business can play in mutually beneficial relationships across borders. Learning to adapt to the various challenges associated with international travel and living in another culture will be a significant part of the students' experience. Intercultural credit may be met by successfully completing ACC-390/BUS-390. Prerequisite: Admission to the Division and International Trip Application Approval.

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.