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ACC 211: Principles of Accounting
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3.00 Credits
Grace College and Theological Seminary
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Develops an understanding and application of basic accounting principles. Emphasis on building and using basic financial statements and a manager's use of accounting data. This course and ACC212 together serve as the first year of accounting. Three hours.
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ACC 212: Managerial Accounting
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3.00 Credits
Grace College and Theological Seminary
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The study of the managerial aspects of accounting and finance. Includes an in-depth study of the use and analysis of financial statements, product cost management, cash budgeting and cash management. Prerequisite: ACC211. Three hours.
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ACC 212 - Managerial Accounting
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ACC 311-312: Intermediate Accounting I and II
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3.00 Credits
Grace College and Theological Seminary
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Integrates accounting theories and concepts in the preparation and analysis of financial statements with emphasis on corporate accounting. During the two semesters, students encounter a detailed study of the balance sheet. Prerequisites: ACC211 and ACC212. Three hours each.
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ACC 311-312 - Intermediate Accounting I and II
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ACC 321: Cost Accounting
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3.00 Credits
Grace College and Theological Seminary
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Emphasis on job order cost, process cost, and standard cost systems, as well as the use of cost data in decision making. Three hours.
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ACC 321 - Cost Accounting
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ACC 325: Computerized Accounting Systems
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3.00 Credits
Grace College and Theological Seminary
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This course is a practical study and use of technology to record and present accounting data. Prerequisite: ACC211. Three hours
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ACC 325 - Computerized Accounting Systems
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ACC 337: Personal Income Tax
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3.00 Credits
Grace College and Theological Seminary
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Personal and small business tax principles and practices. Utilizes basic material furnished by the Internal Revenue Service. Practical guides with relevant problems. Prerequisite: ACC212. Three hours.
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ACC 337 - Personal Income Tax
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ACC 338: Institutional Income Tax
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3.00 Credits
Grace College and Theological Seminary
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Studies of the phases of income taxation as related to partnerships, corporations, and not-for-profits; problems will require investigation of concepts and theories of taxable income. Prerequisite: ACC212. Three hours.
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ACC 338 - Institutional Income Tax
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ACC 411: Advanced Accounting I
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3.00 Credits
Grace College and Theological Seminary
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Emphasis on governmental and not-for-profit accounting, business combinations, partnerships, estates and trusts, and international accounting concepts. Prerequisite: ACC312. Three hours each.
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ACC 411 - Advanced Accounting I
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ACC 431: Auditing
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3.00 Credits
Grace College and Theological Seminary
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Emphasis on the principles underlying the verification of financial statements by independent public accountants and the auditor's report. Prerequisites: ACC31 1 -12. Three hours.
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ACC 431 - Auditing
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ACC 480: Best Practices in Management
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3.00 Credits
Grace College and Theological Seminary
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A study of best practices in management; practices relevant to management in both the for-profit and not-for-profit sections; practices that span the traditional business disciplines. Prerequisite: permission from the department chair. Three hours
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ACC 480 - Best Practices in Management
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