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Offered by Department of Accounting/Finance
College of Business and Technology

BACC Courses

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.
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.
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.
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.
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.
BACC 351 - Intermediate Accounting II - 3 hours
Prereq: BACC 350*
Problems relating to current and noncurrent liabilities, stockholder equity, and analytical processes. SP, SU.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.

17 Feb 2005