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.
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.
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.
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
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.