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Accounting Practices

Course Description: 

Whereas bookkeeping is a form of financial record-keeping, accounting is the practice of producing financial data to be used in decision-making and reports.  Accounting is important because part of organizational stewardship lies in understanding the precise financial position of different economic entities.  Since there are different ways of organizing and creating financial data, not all accounting practices are alike.  In this course, students will be challenged to discern the underlying values that drive different practices in accounting.

Guiding Questions:

  • What kind of accounting practices best honor God's standard of holiness?

  • What does it mean to "cook the books?

  • What is the process for generating proper financial ratios? 

  • In what sense is accounting "the language of business"?

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