Prereq: BACC 250
Continuation of the basic accounting cycle with particular attention given to development of special procedures for control, partnerships, and corporations. F, SP.
Prereq: BACC 251 (Not open to accounting majors)
An analytical investigation and discussion of the adaptation of financial accounting data for internal management purposes. Focus will be on four essential aspects of reporting accounting data: cost determination, cost control, performance evaluation, and financial information for planning and special decisions . SP.
Prereq: none
A study of the legal environment of business including an introduction to legal theory, the court system, torts, contracts, government regulation, and property law. F, SP.
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.
Prereq: BACC 251 The design, use, and control of computerized information systems with applications relating to specific accounting transaction cycles.
Prereq: none
The Business Apprenticeship Program is designed to provide students with a variety of experiences which will facilitate competency in their chosen field of study . Must be approved by Department chair. F, SP.
Prereq: none
A study of labor relations law and legislation, equal employment opportunity, and other aspects of employment law including OSHA, ERISA, the Fair Labor Standards Act, employer drug testing, wrongful discharge, and other common law employment issues. SP.
Prereq: BACC 251
A study of federal income tax concepts and principles, with emphasis on individual income tax laws, regulations and filing procedures. F, SP.
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, SP.
Prereq: BACC 351
Special accounting topics relating primarily to the preparation of consolidated financial statements for accounting entities in a parent-subsidiary relationship. Other topics include branch accounting, interim reporting and segmental data, and the Securities and Exchange Commission. F.
Prereq: BACC 351
Accounting for partnerships, governmental and not-for-profit organizations, multinational transactions, and translation of financial statements of a foreign investee.
Prereq: BACC 251
Accounting and financial reporting for local governments, colleges and universities, health care organizations, voluntary health and welfare organizations, and certain other non-profit organizations. SP.
Prereq: BACC 351
Duties and responsibilities of auditors, methods of conducting audits, preparation of audit reports, and special auditing problems. F.
Prereq: BACC 470
The practical application of auditing standards and procedures, and procedures in examining financial statements and verifying underling data. A practice set is required. SP.
Prereq: none
Senior standing and accounting emphasis students only. This course is designed specifically to review content areas normally covered on the C.P.A. and C.M.A. exams including auditing, financial and managerial accounting, theory, taxation, and business law. Problem solving and the C.P.A./C.M.A. exam format will be stressed. Credit/no credit only.
Prereq: BACC 351
This course will include a discussion and critical evaluation of the recent growth in accounting theory as influenced by regulatory agencies , economic conditions, and professional accounting organizations.
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.
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