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ACC 201: Accounting Principles I
3.00 Credits
Indiana Wesleyan University
Emphasizes the process of generating and communicating accounting information in the form of financial statements to those outside the organization. No prerequisite.
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ACC 202: Accounting Principles II
3.00 Credits
Indiana Wesleyan University
Emphasizes the process of producing accounting information for the internal use of a company's management. Prerequisite: ACC-201.
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ACC 311: Intermediate Financial Accounting I
3.00 Credits
Indiana Wesleyan University
A study of financial accounting concepts and reporting standards for cash, receivables, inventories, plant assets, intangibles, investments, long-term liabilities, and the statement of cash flows. Pre requisites: ACC-202.
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ACC 311 - Intermediate Financial Accounting I
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ACC 312: Intermediate Financial Accounting II
3.00 Credits
Indiana Wesleyan University
A study of financial accounting concepts and reporting standards for stockholders' equity, leases, current liabilities, revenue recognition, income taxes, pensions, error analysis, and the statement of cash flows. Prerequisites: ACC-311.
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ACC 312 - Intermediate Financial Accounting II
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ACC 341: Managerial Cost Accounting I
3.00 Credits
Indiana Wesleyan University
An examination of the management information needs for effective decision-making and the managerial accounting system designed to meet those needs. Emphasis is placed on cost behavior and the determination of an organization's long-term, total product costs and total service costs for strategic decisions. Prerequisites: Admission to the Division and ACC-202.
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ACC 341 - Managerial Cost Accounting I
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ACC 342: Managerial Cost Accounting II
3.00 Credits
Indiana Wesleyan University
An examination of the management information needs for effective decision-making and the managerial accounting system designed to meet those needs. Emphasis is placed on control systems and the motivation, measurement, and evaluation of short-term and long-term performance. Prerequisites: Admission to the Division and ACC-341.
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ACC 342 - Managerial Cost Accounting II
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ACC 371: Federal Income Tax I
3.00 Credits
Indiana Wesleyan University
A comprehensive study of the federal income tax structure as primarily related to individuals. Prerequisites: Admission to the Division and ACC-202.
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ACC 371 - Federal Income Tax I
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ACC 372: Federal Income Tax II
3.00 Credits
Indiana Wesleyan University
A comprehensive study of the federal income tax structure as related primarily to business returns and related topics, including payroll taxes, estates, and trusts. Prerequisites: Admission to the Division and ACC-371.
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ACC 381: Accounting Practicum
1.00 - 3.00 Credits
Indiana Wesleyan University
An opportunity for advanced students to obtain valuable work experience and gain expertise in relating classroom material to actual business endeavor. A professional quality paper analyzing one or more business applications will be prepared under departmental faculty supervision. Prerequisites: Admission to the Division and ACC-312.
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ACC 390: International Business
3.00 Credits
Indiana Wesleyan University
Prepares student to cope with business decisions and business strategies needed to transact business in a foreign land. The influence of cultural, economic, political, and social differences on decision-making will be explored. In addition, complexities created by differing values and beliefs will be evaluated. How such issues impact an American business in an international setting will be carefully studied. Intercultural credit may be met by successfully completing BUS-390. Prerequisite: Admission to the Division.
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