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ACC 313: Intermediate Accounting I
3.00 Credits
Belhaven University
Prereq: ACC 213-214. (C or better within last seven years or proficiency exam). An in-depth study of financial functions and basic theory; recognition and measurement of assets, liabilities, income and equity; and the preparation and analysis of financial statements.
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ACC 314: Intermediate Accounting II
3.00 Credits
Belhaven University
An in-depth study of financial functions and basic theory; recognition and measurement of assets, liabilities, income and equity; and the preparation and analysis of financial statements.
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ACC 337: Cost Accounting
3.00 Credits
Belhaven University
A study of cost and revenue behavior, cost-volume-profit relationships, master budgeting, and responsibility accounting for the purpose of planning and control of operations.
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ACC 411: Individual Income Tax Accounting
3.00 Credits
Belhaven University
An introduction to the federal income taxation of individuals. This course offers a broad base for understanding and applying the tax laws.
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ACC 411 - Individual Income Tax Accounting
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ACC 412: Auditing
3.00 Credits
Belhaven University
A study of the concepts and standards of auditing and an explanation of how concepts are implemented in auditing practices, policies, and procedures.
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ACC 412 - Auditing
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ACC 413: Advanced Accounting
3.00 Credits
Belhaven University
A study of specialized problems of accounting, including income presentation, business combinations, multinational accounting, partnerships, governmental and not-for-profit accounting, and fiduciary accounting.
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ACC 418: Accounting Ethics
3.00 Credits
Belhaven University
Prereq: ACC 213, 214, 313 and 314. A study of the codes of professional ethics for accountants, biblical principles of virtue and character, the absolute truth of God's moral standards, and the application of biblical principles to solve ethical dilemmas in the accounting profession.
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ACC 421: Accounting for Taxes on Businesses
3.00 Credits
Belhaven University
A detailed study of the federal income taxation of corporations, partnerships, estates, and trusts. A broad base for understanding and applying the tax laws is provided.
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ACC 422: CPA Review
3.00 Credits
Belhaven University
CPA Review.
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ACC 424: Governmental Accounting
3.00 Credits
Belhaven University
A study of fund accounting concepts and standards as they relate to federal, state, and local governments and to not-for-profit organizations.
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ACC 424 - Governmental Accounting
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