Accounting
An Accounting major prepares the student for professional service in either public or private accounting or for graduate study. A student planning a career in public, private, or not-for-profit accounting is encouraged to prepare for the examination leading to becoming a Certified Public Accountant (CPA) or Certified Management Accountant (CMA) and to investigate the requirements for issuance of the certificates in the state of one's choice.
Students must complete 150 credit hours to take the Certified Public Accounting (CPA) exam. The additional hours can be completed using CLEP exams, taking additional undergraduate courses, or completing a master’s program such as the one available through Missouri State University.
Program Learning Outcomes
In addition to the Core Business Program Outcomes, the following Program Learning Outcomes have been established by Evangel faculty to define the areas of knowledge and skills that students graduating from this major degree program should have developed:
Outcome 1: GAAP
Apply core accounting concepts and demonstrate technical competence through the application of Generally Accepted Accounting Principles (GAAP) for: for profit, not for profit, and state and local government organizations.
Outcome 2: Tax Law
Prepare tax returns and documents based on an accurate understanding of tax laws.
Outcome 3: Auditing
Discuss auditing theory, procedures and risk analysis.
Outcome 4: Technologies
Demonstrate knowledge of, and the essential ability to respond to change in the world of digital tools and technologies as it relates to the accounting profession.
Outcome 5: CPA
Demonstrate readiness to work in the field of accounting and meet the accounting-specific educational requirements needed to take the CPA exam.
Degrees and Certificates
Classes
ACCT 232 : Managerial Accounting
Credits
3Prerequisites
ACCT 231.
ACCT 233 : Accounting Software Applications
Explains the extensive applications of QuickBooks software for small business accounting including the creation of a chart of accounts, recording customer and vendor transactions, processing payroll, printing reports, application of budget concepts, utilization of the QuickBooks audit trail, and exporting to Excel software.
Credits
3Prerequisites
ACCT 231.
ACCT 239 : Spreadsheet Applications
Explains the use of the microcomputer with Excel and Access data base software to solve various problems presented in accounting courses.
Credits
3Prerequisites
ACCT 231 recommended.
Corequisites
ACCT 232.
ACCT 315 : Accounting Information Systems
Examines the development and use of management and computer information systems supporting the vision and operation of organizations including topics about knowledge management, system development and evaluation, emerging trends, organizational communication, and the ethical use of information systems.
Credits
3ACCT 331 : Intermediate Accounting I
Explains accounting topics about cash, receivables, installment sales, consignments, inventories, plant and equipment, intangibles, investments, annuities, bonds, liabilities, fund and reserves, stockholders' equity, and profit and loss analysis.
Credits
4Prerequisites
ACCT 232.
ACCT 332 : Intermediate Accounting II
Credits
4Prerequisites
ACCT 331.
ACCT 336 : Cost Accounting
Credits
3Prerequisites
ACCT 232.
ACCT 339 : Forensic Accounting
Credits
3ACCT 350 : Data Analytics for Accounting
Provides the student with an understanding of accounting data analytics, including learning how to conduct analysis using Excel and Tableau and exposing them to software tools that they will continue to use throughout their careers. The course will focus on building critical thinking skills, from learning what questions to ask through interpreting and presenting the results. Topics covered include learning the accounting data types and how they are used, preparing data for analysis, and performing descriptive, diagnostic, predictive, and prescriptive analytics
Credits
3ACCT 394 : Free Enterprise
Credits
0.5ACCT 420 : Financial Reporting and Analysis
Intended to help students master financial statement analysis by analyzing the financial statement of real-world companies. Topics include using a variety of tools and ratios to analyze risk and profitability, preparing forecasted financial statements, and translating foreign financial statements.
Credits
3Prerequisites
ACCT 239, 332, and 315.
ACCT 435 : Business Ethics
Credits
3ACCT 439 : Advanced Accounting
Credits
3Prerequisites
ACCT 332.
ACCT 442 : Auditing
Credits
3Prerequisites
ACCT 332.
ACCT 443 : Accounting for Governmental Organizations
Credits
3Prerequisites
ACCT 332.
ACCT 444 : Federal Income Tax Accounting I
Credits
3Prerequisites
ACCT 232.
ACCT 445 : Federal Income Tax Accounting II
Discusses principles of federal tax accounting, income tax problems of partnerships and corporations, estate and gift tax problems of individuals. This course is available as needed.
Credits
3Prerequisites
ACCT 444.
ACCT 448 : CPA Problems
Discusses principles of federal tax accounting, income tax problems of partnerships and corporations, estate and gift tax problems of individuals. This course is available as needed.
Credits
3Prerequisites
ACCT 444.
ACCT 450 : Advanced Data Analytics for Accounting
Continues discussions from ACCT 350, this course is intended to deepen the student’s knowledge of data analytics for accounting. Topics covered include communicating results and visualizations, the modern accounting environment, as well as data analytics specific to audit, managerial, tax, and financial statements. The students will perform data analytics projects using a variety of software.
Credits
3Prerequisites
ACCT 350.