This course will focus on group interaction skills and the management of individual and professional priorities. Some of the areas covered will include behavioral style analysis, communication processes within groups, versatility in dealing with supervisors and subordinates, goal setting, prioritizing, and time management.

A study of financial accounting concepts and reporting standards for cash, receivables, inventories, plant assets, intangibles, investments, long-term liabilities, and the statement of cash flows. Pre requisites: ACC-202.

A study of financial accounting concepts and reporting standards for stockholders' equity, leases, current liabilities, revenue recognition, income taxes, pensions, error analysis, and the statement of cash flows. Prerequisites: ACC-311.

An overview of microeconomic theory as it relates to the individual business. Microeconomics introduces the student to the overall environment in which business functions. Economic analysis explains the uses and limits of opportunity cost, marginal analysis, and market structure in managerial strategy.

A study of the four functions of managerial finance: the capital budgeting decision process, capital structure decision process, evaluation and control of long-range financial decisions, and working capital management. The impact of these financial decisions on the firm's risk level is analyzed. Prerequisite: BUS-100 and ACC-201 or Admission to the CAPS BSA program.

A review of the legal requirements facing business enterprise including bailments, bankruptcy, sales, negotiable instruments, and key points in the development of modern business and commercial law.

An examination of the management information needs for effective decision-making and the managerial accounting system designed to meet those needs. Emphasis is placed on cost behavior and the determination of an organization's long-term, total product costs and total service costs for strategic decisions. Prerequisites: Admission to the Division and ACC-202.

A study of representative ethical theories as they relate to various contemporary problems in management (business). Special consideration will be given to the application of Christian ethical principles to values clarification and decision-making in the business world.

Auditing principles and procedures used in the examination of financial statements and the underlying accounting records to express an opinion as to their fairness and consistency. Prerequisites: Admission to the Division and ACC-312.

Students will develop or improve skills in the critical areas of applied organizational research and managing the planning process with a focus on strategic and operational planning.

Advanced topics in accounting, stressing accounting for consolidations, partnerships, and not-for-profit organizations. Prerequisites: Admission to the Division and ACC-312.

A comprehensive study of the federal income tax structure as primarily related to individuals. Prerequisites: Admission to the Division and ACC-202.

A comprehensive study of the federal income tax structure as related primarily to business returns and related topics, including payroll taxes, estates, and trusts. Prerequisites: Admission to the Division and ACC-371.

A capstone accounting course focusing on current issues and special topics. Student-led discussions and presentations, as well as guest speakers, are used extensively in the classroom portion of the course which provides two hours of credit. Students prepare presentations, oral and written, to satisfy the third credit hour. Prerequisite: ACC-423 and ACC-451.