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Business Administration



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.

Prerequisite: ACC220; ACC460 is recommended, but not


ACC483 Accounting Internship (1-4)

An on-site work experience that 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 student.

Prerequisite: permission of advisor.

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 follows.

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

investments, revenue recognition, pension plans,

lease arrangements, and existing reporting practices

promulgated by leading professional organizations.

Prerequisite: ACC311.

ACC331 Accounting Professional Responsibility


An all-inclusive study of professional responsibility

and ethics in the accounting profession. This

course will provide students with comprehensive

knowledge of ethical standards from state agencies

and professional organizations.

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.



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.

Prerequisite: ACC312.

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


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.