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ACCT 211: Accounting Principles I
3.00 Credits
Southwestern Adventist University
Nature of accounting data and its use in business, fundamental procedures and records, operating cycle, preparation of financial statements, measurement of income and assets. 3 Lec 1 Lab (Fall)
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ACCT 211 - Accounting Principles I
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ACCT 212: Accounting Principles II
3.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 211 Accounting procedures and practices in partnerships and corporations, development of accounting data for use in management decisions, financial statement analysis, cash flow, income tax. 3 Lec 1 Lab (Spring)
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ACCT 212 - Accounting Principles II
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ACCT 315: Intermediate Accounting I
4.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 212 An in-depth study of the theory and techniques of financial accounting, including an accounting conceptual framework, a review of the accounting process and financial statement presentation, liabilities, and accounting concerns and standards relating to both current and noncurrent assets. This course covers materials and methods tested on the CPA exam. (Fall)
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ACCT 315 - Intermediate Accounting I
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ACCT 316: Intermediate Accounting II
4.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 315 A continuation of ACCT 315 emphasizing the application of accounting theory and standards to liabilities, equity, revenue recognition, leases, post-retirement benefits, income taxes, financial analysis, and accounting prices. This course covers materials and methods tested on the CPA exam. (Spring)
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ACCT 316 - Intermediate Accounting II
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ACCT 317: Cost Accounting
3.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 212 An in-depth study of the technical aspects of cost accounting systems including cost allocations; joint product and by-product accounting; actual, standard, and direct cost methods. Process costing is emphasized. This course covers materials tested on the CPA exam.(Fall)
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ACCT 317 - Cost Accounting
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ACCT 319: Fund Accounting
3.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 212 Special accounting procedures for units of government and other not-for-profit organizations. This course covers materials and methods tested on the CPA exam.(Fall, even years)
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ACCT 319 - Fund Accounting
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ACCT 412: Auditing
3.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 212; MATH 241 A study of the theory and practice of auditing, with an emphasis on auditor compliance with governmental and professional regulations as well as ethical standards and on the detection of fraud. This course covers materials and methods tested on the CPA exam. (Fall)
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ACCT 412 - Auditing
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ACCT 415: Advanced Accounting
3.00 Credits
Southwestern Adventist University
Prerequisite: ACCT 316 A study of advanced accounting and financial reporting topics including business combinations and consolidated financial statements, partnerships and branches, bankruptcy, multinational enterprises, and segments. This course covers materials and methods tested on the CPA exam.(Spring)
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ACCT 415 - Advanced Accounting
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ADPS 230: Prior Learning Assessment
1.00 Credits
Southwestern Adventist University
Prerequisite: Admission to the Adult Degree Program This course will guide a student through the prior learning assessment process and assist him or her in developing an assessment portfolio. The portfolio will describe and document specific areas of prior collegelevel learning achieved through work and life experiences. The completed portfolio includes a student profile section, individual learning components, course credit petitions, and learning documentation. This course is available on-line through distance education.
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ADPS 230 - Prior Learning Assessment
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APPLIED RELIGION RLGN 210: Introduction to Missions
1.00 - 2.00 Credits
Southwestern Adventist University
Required for all student missionaries prior to service abroad. An introduction to issues and ideas in missions. Examines cultures and religions from the perspective of the national and the student missionary. (Spring)
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APPLIED RELIGION RLGN 210 - Introduction to Missions
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