Offered by Department of Accounting/Finance
College of Business and Technology
BACC Courses
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- 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 the theory, concepts, and practice of financial accounting. Focus is on reporting useful information to
third parties through basic corporate financial statements. F, SP.
- BACC 351 - Intermediate Accounting II - 3 hours
- Prereq: BACC 350*
A continuation of Intermediate Accounting I with emphasis on the more complex problems of financial reporting. F, SP.
- 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. SP.
- BACC 391 - Accounting Information Systems - 3 hours
- Prereq: BACC 251*, 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 - 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 413 - Entrepreneurial Law - 3 hours
- Prereq: junior standing
A study of the legal issues faced by entrepreneurs and new ventures including choosing a business entity, franchising, contracts and
sales law, non-compete agreements, leases, e-commerce, intellectual property, operational liabilities, insurance, going public, and
employment law.
- BACC 451 - 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. F.
- BACC 452 - 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. SP.
- BACC 453 - 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. SP.
- BACC 465 - Governmental/Non-Profit Accounting - 3 hours
- Prereq: BACC 350*, BACC 351*
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. SU.
- BACC 470 - 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 - 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.
