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AART 492: Internship in Animation
1.00 - 3.00 Credits
Southern Adventist University
Prerequisite: Acceptance by a professional studio. See AART 292 for course description.
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AART 492 - Internship in Animation
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AART 495: Directed Study
1.00 - 3.00 Credits
Southern Adventist University
See AART 295 for course description.
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AART 495 - Directed Study
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ACCT 103: College Accounting
3.00 Credits
Southern Adventist University
This course covers the fundamental accounting processes dealing with the bookkeeping and accounting functions for the small business, professional offices, merchandising firms and service organizations. This course does not apply for credit to a BBA or BS business major. (Fall)
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ACCT 103 - College Accounting
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ACCT 221: Principles of Accounting I
3.00 Credits
Southern Adventist University
Principles of Accounting I focuses on how accounting events affect financial statements. Topics include accruals/deferrals, receivables, inventory, long-term operational assets, longterm liabilities, stockholders' equity, recording procedures, and financial statement preparation. This course should be taken in the freshman year.
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ACCT 221 - Principles of Accounting I
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ACCT 222: Principles of Accounting II
3.00 Credits
Southern Adventist University
Prerequisite: A final grade of C or higher in ACCT 221. This course continues the study of financial accounting and introduces managerial accounting. Topics may include accounting for partnerships and corporations, the cash flow statement, financial statement analysis, and various managerial accounting topics such as job order and process cost systems, cost behavior, cost-volume-profit analysis, and budgeting. This course should be taken in the freshman year.
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ACCT 222 - Principles of Accounting II
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ACCT 265: Topics in Accounting
1.00 - 3.00 Credits
Southern Adventist University
Prerequisite: Permission of the instructor. Selected topics designed to meet the needs or interests of students in specialty areas of business and management. This course may be repeated for credit with permission.
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ACCT 265 - Topics in Accounting
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ACCT 295: Directed Study
1.00 - 3.00 Credits
Southern Adventist University
Prerequisite: Approval of the Dean of the School A directed study involves individualized research into a selected topic chosen by the faculty adviser and the student.
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ACCT 295 - Directed Study
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ACCT 311: Intermediate Accounting I
4.00 Credits
Southern Adventist University
Prerequisite: ACCT 221. An in-depth course in financial accounting. Topics include the accounting conceptual framework, the hierarchy of GAAP, accounting for cash, receivables, inventories, plant assets, intangibles, and current and long-term liabilities and accounting for investments. (Fall)
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ACCT 311 - Intermediate Accounting I
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ACCT 312: Intermediate Accounting II
4.00 Credits
Southern Adventist University
Prerequisite: ACCT 311. This course is a continuation of ACCT 311. Topics include; accounting for contributed capital, retained earnings investments, income taxes, pensions, and OPEB's, leases, reporting earnings per share, the Statement of Cash Flows, financial statement disclosure requirements, and financial statement analysis. (Winter)
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ACCT 312 - Intermediate Accounting II
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ACCT 316: Governmental and Fund Accounting
3.00 Credits
Southern Adventist University
Prerequisite: ACCT 222. Accounting theory and practice are applied to governmental units and nonprofit organizations, including universities and hospitals. The classification and use of funds, fiscal procedures, budgetary controls, and financial reporting are covered. (Fall, even years)
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ACCT 316 - Governmental and Fund Accounting
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