BACC Courses
Offered by Department of Accounting/Finance
College of Business and Technology
- BACC 250 - Principles of
Accounting I - 3 hours
- Prereq: MATH 102 or equivalent, sophomore standing
The basic accounting cycle; current assets, current liabilities, and plant assets. Focuses
on financial reporting for service businesses or merchandising businesses which have one
owner. F, SP, SU.
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- BACC 251 -
Principles of Accounting II - 3 hours
- Prereq: BACC 250*
Continuation of the basic accounting cycle with particular attention given to development
of special procedures for control, partnerships, and corporations. Analysis of financial
information used within the organization by manufacturing and service businesses. F, SP,
SU.
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- BACC 311 - Business Law - 3 hours
- Prereq: none
A study of the legal environment of business. Topics include legal theory, and resources,
ethics, the court system, torts, contracts, government regulation, property law, and
international law considerations. F, SP, SU.
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- BACC 312 - Commercial Law - 3 hours
- Prereq: BACC 311
A study of the Uniform Commercial Code (including sales, commercial paper, secured
transactions), credit/debtor relationships, agency law, and business entities. F, SP.
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- BACC 350 - Intermediate Accounting I - 3 hours
- Prereq: BACC 251*
An in-depth study of basic accounting principles and procedures, financial statements, and
current and noncurrent assets. F, SP.
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- BACC 351 - Intermediate Accounting II - 3 hours
- Prereq: BACC 350*
Problems relating to current and noncurrent liabilities, stockholder equity, and
analytical processes. SP, SU.
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- BACC 352 - Cost Accounting - 3 hours
- Prereq: BACC 251*, BMGT 233
Accounting for manufacturing concerns with special emphasis on managerial decisions, as
well as on unit and process costs. F.
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- BACC 391 - Accounting Information Systems - 3 hours
- Prereq: BACC 251*
and passing score on Business Computer Proficiency Examination
The role of accounting information systems within an organization's management information
system, information system documentation, transaction cycle reporting; principles of
internal control; the use of proprietary general ledger software. F.
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- BACC 412/812P - Employment Law - 3 hours
- Prereq: none
A study of the major federal laws and judicial decisions, and selected Nebraska laws and
judicial decisions affecting personnel practices nit he private and public sectors.
General topics covered include equal employment opportunity, affirmative action, employee
and management rights, and legal issues in employment compensation and benefits. Emphasis
is placed on Title VII and employment discrimination based on race, color, sex, religion,
and national origin. Age and disability discrimination are also covered. Specific topics
include employee recruiting, selection, performance appraisal and promotion, wrongful
discharge, employee privacy, employment-at-will and current topics. SP.
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- BACC 451/851P - Tax Accounting - 3 hours
- Prereq: BACC 251*
A study of federal income tax concepts and principles, with emphasis on individual and
business organization income tax laws, regulations and filing procedures. SP, SU.
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- BACC 452/852P - Advanced Tax Accounting - 3 hours
- Prereq: BACC 451*
A continuation of the study of federal income tax concepts and principles, with emphasis
on the taxation of partnerships, corporations, and advanced topics in individual income
taxation. F.
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- BACC 453/853P - Advanced Accounting I - 3 hours
- Prereq: BACC 350*
Special accounting topics relating primarily to the preparation of consolidated financial
statements for accounting entities in a parent-subsidiary relationship. Other topics
include partnerships, the Securities and Exchange Commission and foreign currency
transactions. Prior completion of BACC 351 is recommended. F.
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- BACC 465/865P - Governmental/Non-Profit Accounting - 3 hours
- Prereq: BACC 251*
Accounting and financial reporting for local and state governments, colleges and
universities, health care organizations, voluntary health and welfare organizations, and
certain other non-profit organizations. SP.
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- BACC 470/870P - Auditing - 3 hours
- Prereq: BACC 350*
Duties and responsibilities of auditors, methods of conducting audits, preparation of
audit reports, and special auditing problems. Emphasis on the application of accounting
concepts and principles learned. Prior completion of BACC 351
is recommended. F.
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- BACC 471/871P - Advanced Auditing - 3 hours
- Prereq: BACC 470*
The practical application of auditing standards and procedures in examining financial
statements and verifying underlying data. A practice set is required. SP.
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- BACC 475 - Accounting Internship - 1-15 hours
- Prereq: none
A work experience program planned for students preparing for employment in business and
industry. The learning experience is organized and supervised by the academic department
and personnel of selected industries. Must be approved by the Department. F. SP, SU.
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- BACC 499 - Special Problems in Business - 3 hours
- Prereq: Permission of instructor
Independent investigations of business problems. Topics to be investigated may be tailored
to meet the needs of the student. A case study course designed to integrate the knowledge
acquired in other courses in business administration, and to emphasize analysis and
decision-making. Must be approved by Department Chair. F, SP, SU.
* This course is the immediate prerequisite. Other preparation is
required prior to this immediate prerequisite.
