Offered by Department of Accounting/Finance
College of Business and Technology
BACC Courses
- BACC 803 - Independent Study of Business - 1-3 hours
- Students work individually in selecting and developing teaching projects or research studies that are of particular
interest and significance to them.
- BACC 812/812P - Employment Law - 3 hours
- A study of the law governing the employment relationship. Topics covered include employment discrimination (race,
gender, sexual harassment, pregnancy, national origin, age, disability), affirmative action, hiring, testing and
promotion practices and procedures, employee privacy, OSHA, ERISA, Fair Labor Standards Act, employment at will,
wrongful discharge, and current topics in the field of employment law.
- BACC 851/851P - Tax Accounting - 3 hours
- Background of income tax law and acquaintanceship with individual income tax law, regulations and filing procedures for
individuals.
- BACC 852/852P - Advanced Tax Accounting - 3 hours
- Prereq: BACC 851P (BACC 451*)
Taxation of partnerships, corporations, and advanced topics in individual income taxation.
- BACC 853/853P - 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 branch accounting, interim reporting and segmental
data, and the Securities and Exchange Commission.
BACC 351* is a recommended prerequisite.
- BACC 858 - Managerial Accounting Systems - 3 hours
- 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.
- BACC 863 - Advanced Accounting Information Systems - 3 hours
- Prereq: BACC 391* or BACC 858
This course provides an in-depth analysis of accounting information systems, including the flow of data from source
documents through the accounting cycle into reports for decision makers.
- BACC 865/865P - Governmental/Non-Profit Accounting - 3 hours
- Prereq: BACC 251*
Accounting and financial reporting for local governments, colleges, and universities, health care organizations,
voluntary health and welfare organizations, and certain other nonprofit organizations.
- BACC 870/870P - Auditing - 3 hours
- Prereq: BACC 350*
Duties and responsibilities of auditors, how to conduct audits, preparation of audit reports and special auditing
problems. BACC 351* is a
recommended prerequisite.
- BACC 871/871P - Advanced Auditing - 3 hours
- Prereq: BACC 870P* (BACC 470*)
The practical application of auditing standards and procedures, and procedures in examining financial statements and
verifying underlying data. A practice set is required.
- BACC 899 - Accounting Topics - 3 hours
- In-depth coverage of selected problems and topics of current interest. Course consists of class discussion and special
projects. Topics vary each semester depending on instructor and current issues.
* This course is the immediate prerequisite. Other preparation is
required prior to this immediate prerequisite.
