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ACC 430: Accounting Theory
3.00 Credits
Belhaven University
The capstone course of the accounting major studies the development of accounting standards by FASB. Accounting controversies are evaluated using FASB's theoretical statements and biblical principles.
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ACC 450: Internship
3.00 Credits
Belhaven University
This course is designed to give the student practical experience in the field of accounting. This course is only open to students majoring in accounting. Senior standing and approval by the Dean of the School of Business must be obtained. This course is graded on a pass or fail basis. Refer to "Student Intern Programs and Practicums" for further requirements.
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ACC 485: Financial Mgmt of Christian Ministries
3.00 Credits
Belhaven University
An introduction to the biblical principles that should guide the administration of Christian ministries and the accounting and management skills needed by the administrator of a Christian ministry in order to be an effective steward of the Lord's resources. Topics to be covered: biblical principles of money management and stewardship; financial disclosure; internal controls; audits; budgeting; employee payroll; obtaining tax-exempt status; and tax returns for ministers. Does not apply toward the major.
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ACC 490: Forensic Accounting
3.00 Credits
Belhaven University
Also called investigative accounting, forensic accounting is a study of the methods used to detect and prove financial fraud or to track funds that have been embezzled.
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ACC 490 - Forensic Accounting
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ART 120: Drawing I
3.00 Credits
Belhaven University
Introduction to drawing from observation, emphasizing accurate transcription of subject matter with regard to linear placement and value.
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ART 120 - Drawing I
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ART 121: Drawing II
3.00 Credits
Belhaven University
Prereq: ART 120 or permission. Continued development of skills introduced in ART 120.
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ART 125: Perspectives on Creativity and Art
3.00 Credits
Belhaven University
Introduces visual arts students to broader questions of the artistic calling within a Christian worldview, the nature of the artistic process, the fundamentals of design and the visual elements, and the critique process.
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ART 125 - Perspectives on Creativity and Art
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ART 130: Design I
3.00 Credits
Belhaven University
Foundational introduction to theories and terminology of design and their practical application. Unit projects focus on the elements of design and principles of organization in two dimensions and in black and white.
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ART 131: Design II
3.00 Credits
Belhaven University
Prereq: ART 130 or permission. Expands on the foundational approach of ART 130 with a directed emphasis on color theory and three-dimensional design.
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ART 215: Art Appreciation
3.00 Credits
Belhaven University
This course offers a basic introduction to artistic media, design concepts, and techniques as well as a historical overview of major artists, works, periods, and movements. The objective is to enhance students' understanding and enjoyment of art in everyday experience and provide the tools for critical analysis of historical and contemporary works of art in their cultural and philosophical contexts. Non-major credit only.
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