Table of Contents Table of Contents
Previous Page  88 / 208 Next Page
Information
Show Menu
Previous Page 88 / 208 Next Page
Page Background

The Master’s College 2015-2016 Catalog

78

UNDERGRADUATE PROGRAMS

Course Offerings in

Business Administration

ACC210 Accounting Fundamentals I (3)

This course is an intensive study of the processes

and procedures that accountants use for analyzing,

recording, and reporting a business organization’s

assets, liabilities, and owner’s equity.

Prerequisite:

MA090.

ACC219 Computerized Accounting (1-3)

An application of an entry-level accounting software

package such as QuickBooks

©

to the principles

learned in Accounting Fundamentals. Coverage will

include the general journal, subsidiary ledgers, special

journals, payroll, and financial reports. Course offered

as a Directed Study on a demand basis.

Co-requisite:

ACC210.

ACC220 Accounting Fundamentals II (3)

This course completes the study of financial

accounting begun in ACC210 by examining the

procedures for reporting liabilities and stockholders’

equity on external financial statements for a

corporation. Then, the course explores management’s

use of job order, process, and standard cost

accounting systems for decision making. Additional

topics include the preparation of budgets, ratio

analyses, and federal income tax returns.

Prerequisite:

ACC210.

ACC302 Accounting for Non-Profits (3)

Presents the theories and practices of generally

accepted accounting principles and fund accounting

techniques used by governmental and not-for-

profit organizations. Special emphasis is placed on

accounting as it relates to the church and church-

related ministries.

Prerequisite: ACC210.

ACC311 Intermediate Accounting I (3)

A comprehensive study of financial statements of

business enterprises, focusing on the systematic

development of theory and practice from generally

accepted accounting principles.

Prerequisite: ACC220.

ACC312 Intermediate Accounting II (3)

An analytical study of the corporate form of entity

accounting with stocks, bonds, long and short-term

MKT462 Sales and Customer Service (3)

Total units required for emphasis:.......................................51-52

Minor in Accounting

A minor in Accounting is offered to students not

majoring in business, but who wish to develop a

marketable skill.

For a minor in Accounting, the following courses

are required:

ACC210 Accounting Fundamentals I....................... 3 ACC220 Accounting Fundamentals II..................... 3 ACC302 Accounting for Non-Profits....................... 3 ACC311 Intermediate Accounting I......................... 3 ACC312 Intermediate Accounting II....................... 3 ACC431 Cost Accounting.......................................... 3 ACC442 Auditing......................................................... 3 ACC451 Advanced Accounting................................. 3 ACC460 Tax Accounting............................................ 3

Total units required for minor.................................................. 27

Minor in Business Administration

A minor in Business Administration is offered to

students not majoring in business, but who desire

a basic understanding of the process of people

working together to achieve common goals. This

administrative process is known as management

and is recommended for a student preparing for any

career that may call for administrative responsibilities.

For a minor in Business Administration, the following

courses are required:

ACC210 Accounting Fundamentals I....................... 3

One of the following.................................................................. 3

ACC460 Tax Accounting (3) FIN341 Investments (3) BUS320 Business Law................................................ 3 MGT310 Management Theory................................... 3 MGT330 Business Communications.......................... 3 MIS320 Management Information Systems........... 3 MKT350 Marketing........................................................3

Total units required for minor..................................................21

ACCOUNTING