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ACCT 331: Intermediate Accounting I
3.00 Credits
Evangel University
An extensive coverage of cash, receivables, installment sales, consignments, inventories, plant and equipment, intangibles, investments, annuities, bonds, liabilities, fund and reserves, stockholders' equity, and profit and loss analysis. Prerequisite: ACCT 232.
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ACCT 331 - Intermediate Accounting I
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ACCT 332: Intermediate Accounting II
3.00 Credits
Evangel University
A continuation of ACCT 331 with articulation of the income statement, the balance sheet, and the cash flow statement. Prerequisite: ACCT 331.
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ACCT 332 - Intermediate Accounting II
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ACCT 336: Cost Accounting
3.00 Credits
Evangel University
An introduction to cost accounting, emphasizing accounting for materials, labor costs, manufacturing expenses, job order and process cost systems, and the use of cost information in assisting management in planning and controlling. Prerequisite: ACCT 232.
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ACCT 336 - Cost Accounting
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ACCT 337: Accounting Information Systems
3.00 Credits
Evangel University
An examination of EDP-based accounting systems for control and audit procedures. Prerequisite: ACCT 336.
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ACCT 337 - Accounting Information Systems
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ACCT 394: Free Enterprise II
0.50 Credits
Evangel University
An interactive development and application of small business operations models. Includes the analysis and practice of financial, management, and marketing principles through business partnerships.
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ACCT 394 - Free Enterprise II
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ACCT 439: Advanced Accounting
3.00 Credits
Evangel University
An advanced study of accounting principles and their application to special topics. Prerequisite: ACCT 332.
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ACCT 439 - Advanced Accounting
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ACCT 442: Auditing
3.00 Credits
Evangel University
A study of auditing theory, practice, and procedure as applied by independent accountants and internal auditors, the development of audit programs, and the ethics of the profession. Prerequisite: ACCT 332.
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ACCT 442 - Auditing
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ACCT 443: Accounting For Governmental Organizations
3.00 Credits
Evangel University
Examines governmental and not-for-profit organizational accounting records and funds, including budget control, analysis, and interpretation of financial statements. Prerequisite: ACCT 332.
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ACCT 443 - Accounting For Governmental Organizations
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ACCT 444: Federal Income Tax Accounting I
3.00 Credits
Evangel University
A study of federal tax laws and accounting principles involved, with special emphasis upon income taxes for individuals, partnerships, and corporations. Prerequisite: ACCT 232.
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ACCT 444 - Federal Income Tax Accounting I
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ACCT 445: Federal Income Tax Accounting II
3.00 Credits
Evangel University
Covers principles of federal tax accounting, income tax problems of partnerships and corporations, estate and gift tax problems of individuals. Prerequisite: ACCT 444. Offered on demand.
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ACCT 445 - Federal Income Tax Accounting II
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