B.S. in Accounting

Provides a comprehensive presentation of financial accounting principles and practices.  Emphasis is placed on the preparation of financial statements, the basic framework and contents of these reports, and the preparation process.

Managerial decisions on prices, resource allocation, capital investment, and the functional areas of a business (marketing, production, purchasing, and finance) that work interdependently to achieve profit.  Prerequisite: ACCT 205.

Examination of financial accounting concepts, theories and practices to include the following topics: cash and receivables, inventory valuation and credit policy, fixed assets, and revenue and expense recognition.  Prerequisite: ACCT 211.

Continuation of Intermediate Accounting I, studies the advance concepts and practices associated with liabilities and stockholders’ equity, earnings per share, income tax allocation, financial statements reporting and financial statement analysis.  Prerequisite: ACCT 215.

Examines how accounting information systems function in today’s business environment. The course design emphasizes the internal control features necessary to produce accurate and reliable accounting data as well as the steps necessary to properly record, summarize and report accounting information in both manual and computerized systems.  Prerequisite: ACCT 211.

Examines financial auditing and other assurance services performed by accountants.  Topics include:  auditing standards, legal liability, internal control, sampling theory, auditing procedures for revenues and expenditures, the nature of evidence, and auditing techniques necessary for an independent auditor.  Prerequisite: ACCT 211.

An examination of the federal income tax law and its application to individuals.  Topics include: an understanding of gross income, deductions, gains and losses, laws and procedures that apply to federal income taxation of individuals and individually taxed business entities.  Prerequisite: ACCT 211.

Studies costing, pricing, planning, and motivation.  Topics include: cost accumulation, cost allocation, standard costs, product pricing, variance analysis, budgeting, transfer pricing, performance measurements, and short-term decision making.  Prerequisite: ACCT 211.

Surveys accounting standards, regulations and practices for governmental and not-for-profit organizations.  Prerequisite:  ACCT 211.

Expanded study of federal tax laws affecting the various corporate entities, partnerships, estates, and trusts. Topics include: an understanding of laws and procedures that apply to federal income taxation of partnerships, S-corporations, and C-corporations, other corporate structures and tax preparation. Prerequisite: ACCT 340.

Focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement.  The course will educate students on how to investigate and recognize fraud within an organization and how to implement the latest techniques for controlling it. Prerequisite: ACCT 330.

This capstone course builds on all financial accounting concepts presented throughout the accounting program.  In this course students will consider more advanced accounting issues related to business combinations, consolidated financial statements, intercompany transactions, multinational accounting (foreign currency translations and IFRS), accounting for partnerships, SEC reporting and accounting by fiduciaries.  Prerequisites: ACCT 225 and Senior standing.

Intensive examination of a selected area of study. Topics vary and are announced in advance. Lecture, seminar, and/or team study.

Investigation of the nature, contents, and history of the Old Testament with attention to its background and key themes. Students examine themes within their contexts and from the perspective of their New Testament fulfillment.

A study of the nature, contents, and history of the New Testament, with background study in the inter-testamental period.

Provides a broad overview of the historic roots and development of Christian thought.  Identifies and describes historical Christian doctrines, the basics of theological reasoning, significant Christian thinkers, and contemporary global trends and issues.

Introduction to plants, animals and microbes concerning cell structure and function, DNA and heredity, cell division, species diversity and history, tissue and organ systems, nutrition, reproduction, ecosystems, and the scientific method.  Christian perspectives as appropriate.  Three credit hours lecture with one credit hour lab.

Philosophy and methods of science, biologic molecules, cell structure and function, metabolism, genetics, reproduction and molecular biology.  Three credit hours lecture with one credit hour lab.

First of two-semester series.  Structure and function of the skeletal, muscular and nervous systems, including sense organs.  Three credit hours lecture with one credit hour lab.

Explores the financial function of the commercial enterprise including topics on working capital management, procurement of resources from financial markets, and financial decision making in the firm.  Prerequisite: ECON 120 or ECON 260.

Examines the current and emerging legal principles that impact business transactions, topics include contracts, business organizations and structure, sale of goods, commercial paper, personal and real estate property, intellectual property and international business law.

Introduction to the principles and practice of effective oral communication. Through formal and informal speaking activities, students develop skills at framing and articulating ideas through speech.  Students learn strategies for speaking extemporaneously, preparing and delivering presentations, formulating persuasive arguments, refining critical clarity of thought, and enhancing general facility and confidence at oral expression. Students gain practice in various speech types—including expositive and informative forms.

Introduction to Earth science, including the sciences that explore Earth and its space environment.  Units on Earth structure, tectonics, rocks and minerals, geologic history, water resources, oceans, climate and weather, astronomy, and the scientific method.  Primarily for IDS majors.  Three credit hour lecture with one credit hour lab.

Examines the concepts, principles, and business practices of market systems, demand and supply economics, market equilibrium, product and resource demands, consumer behavior, forms of competition, governmental policies, market failure and international economics.

Study and development of skills in planning, writing, and revising the expository essay, with attention given to developing a thesis, providing adequate support, and developing paragraphs with clear introductions and conclusions.  This course should be taken in the first year.

Introduction to research skills and academic writing.  Students learn and practice the common steps and formats in writing a university-level research paper, such as writing and submitting proposals, writing literature reviews, following general research paper formats, and using an annotated bibliography.  Prerequisite: Grade of "C-" or better in ENGL 101.

Great literary works in the Western tradition from the ancient to the present.

Explores the development of a Christian worldview and philosophy of life.  Studies some alternative worldviews from a Christian worldview perspective.  Investigates the sacredness of all spheres of human life and the relevance of a Christian worldview to all spheres of human life and action through the works of some of Christianity’s leading thinkers and writers.

Introduction to enduring questions of truth, goodness, and beauty through theological and philosophical investigation, including biblical apologetics and critical thinking.

Various aesthetic approaches for appreciating and evaluating visual art, drama, and music. Artistic creation in relation to a biblical understanding of the character of God and the image of God in human beings.

Explores a Christian worldview framework for leadership and studies the lives of exemplary Christian and non-Christian leaders from a global context and a wide spectrum of disciplines and professions.  Students participate in a ten (10) hour service-learning leadership experience.  Advisor approval required.  Pre-requisite: Senior Standing; IDS majors: Junior Standing.  Cross-listed with GENE 202.

Investigation of the spatial distribution of cultures and regions. Emphasis on defining key geographical concepts, identifying major political boundaries, illustrating current and recent national and ethnic conflicts, exploring economic and social processes that are leading to increasing global interaction, examining the variation religious practices and beliefs and assessing the basis for international disparities in economic development.

Study of the political, social, and economic development of American society from about 1607 through the end of the Civil War era in 1877.  Students consider native American perspectives and the interaction with Europeans.  Topics include the formation and establishment of the new nation as well as the international impact of the birth of a nation.

Study of the political, social and economic development of American society from the post-Civil War era to the present.  Students investigate the development of a party system of government, industrial development, labor issues, the impact of the reconstruction, American involvement internationally, and the present state of American society.

Study of the events, peoples, groups, ideas, institutions, and trends that shaped western civilization from the prehistoric era to 1650. Emphasis on the rise and fall of empires, the legacy those empires left and the impact of religion on the ancient, medieval, and early modern western world.  The multiple perspectives of gender, class, religion, and ethnic groups are explored.  Students investigate historical accounts of civilization and engage in personal reflection and response.

Study of the events, peoples, groups, ideas, institutions, and trends that shaped western civilization from 1650 to the present. The multiple perspectives of gender, class, religion, and ethnic groups are explored, including reference to the interaction among the peoples of the modern world.  Students investigate historical accounts of western civilization and its interaction with non-western cultures and engage in personal reflection and response.

Survey of the history of civilization from its beginnings in both the Middle East and Asia to the growing dominance of the West over non-western civilizations in Asia, Africa, and the Americas that began in the 16th century age of exploration.  Special attention given to the cultural exchanges, interactions, and adaptations that occurred among these civilizations.

Survey of the growth and interactions of civilizations across the world from the 16th century to the present.  Special attention given to their individual cultural vibrancy and to their responses to Western hegemony, modernization, and globalization in subsequent centuries.

The nature of ethical leadership through a consideration of the ethical foundations of leadership principles evident in the lives of great leaders; the effect of leader’s values and beliefs on decision-making.  Cross-listed with MGMT 330.

Study of linear equations, systems of equations, inequalities, polynomials, rational expressions, quadratic functions, exponential and logarithmic functions, and conic sections.  Emphasis on understanding and applying concepts in real-life settings.  Cannot be applied to the mathematics major.

Introductory study of basic descriptive and inferential statistics with an emphasis on real world applications and the use of current technology.  Topics include sampling, random variables, probability distributions, measures of central tendency and variation, and testing of hypotheses.  Cannot be applied to the mathematics major.

Study of the nature of ethical leadership through a consideration of the ethical foundations of leadership principles evident in the lives of great leaders. Attention to how the leader‘s values and beliefs affect decision-making along with the key factors involved in ethical decision-making. Students assess and apply the concepts of organizational and social responsibility by looking at real world problems. Cross-listed with LDST 330.

Introduction to the Spanish language using a communicative approach with an emphasis on developing introductory listening, speaking, reading, and writing skills as well as an appreciation for Hispanic culture.

Continuation of SPAN 102. Introduction to the Spanish language using a communicative approach with an emphasis on developing introductory listening, speaking, reading, and writing skills as well as an appreciation for Hispanic culture. Prerequisite: SPAN 101 or placement through Department of English.

Development of intermediate-level Spanish language skills and study of the diverse cultures of the Spanish-speaking world. Prerequisite: SPAN 102 or placement through Department of English.

Continuation of SPAN 210. Development of intermediate-level Spanish language skills and study of the diverse cultures of the Spanish-speaking world. Prerequisite: SPAN 210 or placement through Department of English.

Knowledge and resources essential for academic success at Regent University.  Includes foundational skills for future coursework, including use of the library, the University Writing Center, tutorial services, academic advising, and career services.  Only available to online students, except online B.A.S. degree students.