Academic Catalog 2014.2015 - page 71

Business Administration
BUS310 Statistics for Business (3)
Topics include descriptive statistics, elements of
probability, probability distributions, sampling, estimation
and confidence intervals, tests of hypotheses, linear
regression and correlation.
Prerequisite: MA090.
BUS320 Business Law (3)
Principles of business law covering the fields of contracts,
agency, personal property, sales, negotiable instruments,
partnerships, and corporations.
BUS330 Business Ethics (3)
This course begins with a survey of the philosophical
underpinnings of ethical positions followed by relevant
Biblical considerations. An analysis of contemporary
ethical cases taken from economics and from business
BUS368 Entrepreneurship (3)
The course focuses on starting a small business through an
emphasis on thinking creatively. The student is encouraged
to turn knowledge and skills into entrepreneurial activity
and will also include opening a franchise or expanding a
family business. Additionally, the curriculum will cover
the basic knowledge necessary to operate a small business.
Topics include (but are not limited to) writing a business
plan, developing entrepreneurial skills, and doing case
studies of successful small businesses.
BUS483, 484, 485, 486 Business Internship (1-4)
An on-site work experience which gives the student
practical training in specific business techniques and
their applications. Evaluation will be made by the work
supervisor and a member of the business department
Prerequisites: junior or senior status and permission of
department chair.
BUS490 Business Strategy (Capstone); Business
Seminar (3)
A course examining contemporary business issues through
integrating coursework and acquired knowledge in the
business discipline. Attention will be given to a biblical
world view, vocational pursuit and a strategy for life-
long learning. An additional course component is senior
Prerequisite: senior status or permission of the
department chairperson.
ECN200 Economics & Society (3)
An introduction to macroeconomic principles and
terminology. The primary focus is on the aggregate
U.S. economy and the policy decisions that state and
federal lawmakers face. Topics include: review of the
ethical standards from State agencies and professional
ACC431 Cost Accounting (3)
Theories and practices relating to management planning
and control through methods of cost accumulation. Job
order, process and standard costing systems are studied
as methods of cost accounting and cost distribution.
Prerequisite: ACC220.
ACC442 Auditing (3)
Presents the procedures and practices employed by auditors
to systematically appraise and examine the reliability,
adequacy and effectiveness of the client’s financial
statements. Describes the duties and responsibilities of
independent auditors, the methods of preparing audit
reports and the manner of expressing opinion as to the
fairness of the financial reports under audit.
ACC451 Advanced Accounting (3)
An exhaustive study of earnings per share using dilutive
and anti-dilutive securities, preparation of multi-step
income statements and a detailed study of techniques
of preparation of consolidated corporate statements.
Prerequisite: ACC312.
ACC460 Tax Accounting (3)
A study of the chronological progress of the income
tax system combined with the Federal Revenue codes
under the changing political and economic environments.
Emphasis is on the elements of gross income, adjusted
gross income, exclusions, itemized deductions, exemptions
and preparation of individual tax returns in detail. A brief
introduction to tax laws for corporations, partnerships,
estates and trusts will also be included.
ACC462 Tax Accounting II (3)
A comprehensive study of tax laws and returns for
corporations, partnerships, estates, and trusts. Studies
include specially taxed corporations, taxation of securities,
retirement, pension plans, and gift taxes.
ACC220; ACC460 is recommended, but not required.
ACC483 Accounting Internship (1-4)
An on-site work experience which gives the student
practical training in specific accounting techniques and
their application. Evaluation will be made by the work
supervisor and an accounting instructor.
ACC312 and permission of department chair.
ACC499 Directed Studies: Accounting (1)
A variety of study topics are available under this heading
as desired to meet the special accounting interest of the
Prerequisite: permission of advisor.
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