Financial Accounting-Intermediate
A study of the conceptual framework for financial accounting; theoretical principles, foundations, and concepts underlying financial statements; current assets and liabilities; property, plant, and equipment; short-term investments; contingencies; long-term liabilities; stockholders equity; retained earnings; and present value analysis. (Prerequisites: ACC 201 and 202.) (Offered Every Fall.) (A grade of at least “C” is required for […]
Financial Statement Analysis-Interm.
A study of financial statements and their related footnotes; procedures and tools relating to financial statement analysis; the relationships among business transactions, environmental forces (economic, political, and social), and how financial statement information can help solve certain business problems. (Prerequisite: ACC 301.) (Offered Every Spring.) (A grade of at least “C” is required for the […]
Cost and Managerial Accounting
A study of the origination, processing, reporting, and use of accounting information for management purposes in business operations; control and classification of manufacturing costs, job order and process cost analysis; materials, labor, and overhead analysis. (Prerequisites: ACC 201 and 202.) (Offered Fall of Odd Years.) (A grade of at least “C” is required for the […]
Auditing and Control
A study of professional practice procedures and auditing standards; audit working papers, control design, control systems, control evaluation, ethics, internal audit, legal liability, and sampling methods. (Offered Spring of Even Years.) (A grade of at least “C” is required for the BBA degree.)
Fundamentals of Taxation
An introduction to the role of taxes in contemporary society and the impact on individuals and business entities; emphasis on federal income taxation. (Prerequisites: ACC 201 and 202.) (Offered Fall of Even Years.) (A grade of at least “C” is required for the BBA degree.)
Financial and Administrative Info Syst.
A study of accounting information systems used within organizations. Topics include theory and practices relating to systems development; terms, concepts, and technology found within the accounting information systems environment; selected hardware and software concepts; fundamentals of accounting information systems analysis, design, implementation, and control. (Prerequisites: ACC 201 and 202.) (Offered Every Fall.) (A grade of […]
Financial Accounting-Advanced
A study of accounting problems concerning multiple ownership; requisitions; consolidated financial statements and partnership accounts; purchasing and pooling methods of business combinations; installment sales; foreign currency translation; segmental reporting; and other special topics. (Prerequisite: ACC 302.) (Offered Spring of Odd Years.) (A grade of at least “C” is required for the BBA degree.)
Electives
Social Entrepreneurship
This course explores the entrepreneurial philosophies, concepts, and skills necessary for creating social change and economic impact. Utilizing knowledge gained from organizational development and missiological theory, you will be able to respond to the needs of your community through program leadership, project management, team building, negotiation, and recognizing complex social and cultural environments. You will […]
Nonprofit and Social Enterprise Start-Up
This course evaluates the principles, practices, and pitfalls of forming a nonprofit organization and social enterprise. This course will then explore the nature and scope of the nonprofit sector, including historical developments, ethics and legal matters, social justice, community relationships, and emerging trends such as data analytics and technological advancements. Organizational theory and strategic management […]