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ACCT 222: Research Methods in Accounting
3.00 Credits
Bethany College - West Virginia
This course is an introduction to elementary research methods in accounting.Emphasis is on using spreadsheets to prepare quantitative research projects in accounting.The course includes instruction in the use of microcomputers in economics and business and in writing quantitative reports in accounting. Prerequisites: ECON 163 and MATH 281 or 383 or PSYC 205. Prerequisite or corequisite MATH 282 or 384.
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ACCT 312: Financial Management
3.00 Credits
Bethany College - West Virginia
Financial Management is an exploration of corporate organizations and of the planning of their financial requirements. The course includes an intensive study of cash flow, ratio analysis, budgeting, capital decision-making, external financing, and corporate failure and reorganization.(This course may be taken for credit as ECON 312 or as BUSA 312.) Prerequisites: ACCT 202 and 203.
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ACCT 312 - Financial Management
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ACCT 313: Intermediate Accounting I
3.00 Credits
Bethany College - West Virginia
Intermediate Accounting I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles.Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 202.
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ACCT 313 - Intermediate Accounting I
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ACCT 314: Intermediate Accounting II
3.00 Credits
Bethany College - West Virginia
Intermediate Accounting II is a continuation of ACCT 313. Prerequisite: ACCT 313.
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ACCT 332: Business Law
3.00 Credits
Bethany College - West Virginia
Business Law is an introduction to the nature and development of common law and of the Uniform Commercial Code.Included is the study of contract law, business aspects of criminal law, ethical aspects of legal issues, and issues related to partnerships and corporations.(This course may be taken for credit as ECON 332 or BUSA 332.)
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ACCT 332 - Business Law
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ACCT 350: Income Tax Accounting
3.00 Credits
Bethany College - West Virginia
This course is a study of federal income tax principles for individuals and corporations.Emphasis is on income, exemptions, deductions, credits, capital gains, and losses.
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ACCT 350 - Income Tax Accounting
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ACCT 361: Financial Auditing
3.00 Credits
Bethany College - West Virginia
Financial Auditing introduces students to auditing principles and procedures, in both internal and external environments, as they are used to determine the fairness of an organization's assertions.Students use audit cases and computer assignments to attain an understanding of these topics .Prerequisite: ACCT 313.
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ACCT 361 - Financial Auditing
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ACCT 425: Cost Accumulation and Control
3.00 Credits
Bethany College - West Virginia
Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, volume, profit relations. Prerequisite: ACCT 203.
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ACCT 425 - Cost Accumulation and Control
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ACCT 435: Advanced Accounting
3.00 Credits
Bethany College - West Virginia
Advanced Accounting introduces students to advanced accounting topics addressed by FASB and GASB pronouncements.Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 314.
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ACCT 435 - Advanced Accounting
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ACCT 478: Senior Seminar
3.00 Credits
Bethany College - West Virginia
The Senior Seminar in Accounting is a capstone course integrating the student's previous work in accounting and economics.The course includes focused writing instruction for preparation of accounting reports .Prerequisite: Senior standing in Accounting.
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ACCT 478 - Senior Seminar
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