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.
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:
Expands concepts from ACCT 231 with an emphasis on the use of accounting data for purposes of decision-making, particularly as it relates to budgeting, forecasting, strategies, planning, and capital expenditures in the business environment.
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.
Explains the use of the microcomputer with Excel and Access data base software to solve various problems presented in accounting courses.
Sophomore standing or higher; ACCT 231 recommended.
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.
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.
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.
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.
Examines ethical concepts applied in the business environment through historical and philosophical perspectives of values in American business and multinational contexts. Through an emphasis on professional conduct and enforcement actions, his course meets ethics requirements for professional certifications for the CPA profession. Cross-listed with PHIL 435 and MGMT 435.
Discusses federal tax laws and accounting principles involved, with special emphasis upon income taxes for individuals.
Discusses principles of federal tax accounting, income tax problems of partnerships and corporations, estate and gift tax problems of individuals.
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.
Senior standing.
Provides students with an internship experience in an organization, emphasizing skills in the student's major area of study. This course is offered as a 2-credit lecture and 1-credit laboratory to equal 3 credits total.
