BAAC - Accounting

BAAC 220 Principles of Accounting I (3)

Prerequisite: Successful completion of the computer proficiency exam or BA 101 or concurrent enrollment in BA 101. Students must have completed 24 credit hours. Sophomores or above. An introduction to basic principles of accounting. The accounting cycle is examined in relation to recording, classifying, reporting and interpreting financial information for business. Manual and computer systems are investigated. (F,S)

BAAC 221 Principles of Accounting II (3)

Prerequisites: Successful completion of the computer proficiency exam or BA 101; BAAC 220. Sophomores or above. A continuation of BAAC 220 to study basic accounting principles as they apply to the preparation and interpretation of accounting information for business organizations and managerial use of information. (F,S)

BAAC 222 Fraud Examination (3)

Prerequisite: BAAC 220. An introduction to occupational fraud and white-collar crime with focus on how and why fraud is committed, how fraud is detected, investigated, and resolved, and how fraud is deterred. (S)

BAAC 320 Intermediate Accounting I (3)

Prerequisite: BAAC 221 with a minimum grade of "C." Business majors only. Juniors or above. An activity course stressing the conceptual framework of accounting, a review of the accounting process, statement presentation of current assets, property, plant, equipment and intangible assets. (F,S)

BAAC 321 Intermediate Accounting II (3)

Prerequisite: BAAC 320 with a minimum grade of "C." Business majors only. Juniors or above. An activity course with emphasis on current and long-term liabilities, investments, stockholders' equity, pensions, leases, income taxes and cash flows. (F,S)

BAAC 323 Cost and Managerial Accounting I (3)

Prerequisite: BAAC 221 with a minimum grade of "C." Business majors only. Juniors or above. Accumulating and analyzing information for management purposes. Topics include product costing, cost-volume-profit relationships, budgeting and performance evaluation. (F,S)

BAAC 324 Cost and Managerial Accounting II (3)

Prerequisite: BAAC 323 with a minimum grade of "C." Business majors only. Juniors or above. Continuation of BAAC 323 - an activity course; includes capital budgeting decision models; planning and control systems; and advanced topics in cost behavior, cost allocation and product costing. (S)

BAAC 326 Governmental and Institutional Accounting (3)

Prerequisite: BAAC 221 with a minimum grade of "C." Business majors only. Juniors or above. This is an activity course involving the study of accounting processes and procedures used by state and local governmental units and other selected not-for-profit entities. (F)

BAAC 327 Managerial Accounting (3)

Prerequisite: BAAC 221. Open to general business emphasis students only. Juniors or above. No graduation credit for accounting majors. This is a theory course studying the use of information derived from an accounting system for effective management decision making, cost analysis and budgeting management control and evaluation. (F)

BAAC 328 Accounting Systems (3)

Prerequisites: BAAC 321 or take concurrently; and BACS 300. Business majors only. Juniors or above. An activity course designed to study the processes and procedures by which an organization's financial information is recorded, processed, reported and distributed in an efficient and orderly manner. (F,S)

BAAC 420 Accounting Theory and Research (3)

Prerequisite: BAAC 321 with a minimum grade of "C." Business majors only. Juniors or above. An activity course that reviews and analyzes accounting theory related to various financial topics. Emphasis is on applied accounting research, authoritative sources of information, critical thinking and problem solving areas. (F,S)

BAAC 421 Advanced Accounting (3)

Prerequisite: BAAC 321 with a minimum grade of "C." Open to accounting emphasis students only. Juniors or above. An activity course covering business combinations, consolidated financial statements, branch operations, segmental reporting and foreign operations. (F,S)

BAAC 422 Accounting Directed Studies (1-3)

Business majors only. Juniors or above. Individualized investigation under the direct supervision of a faculty member. (Minimum of 25 clock hours required per credit hour.) Repeatable, maximum concurrent enrollment is two times.

BAAC 425 Auditing I (3)

Prerequisite: BAAC 321 with a minimum grade of "C." Business majors only. Juniors or above. This is an activity course covering an overview of procedures and techniques of auditing including auditor's report, internal control, evidence gathering, legal liability, statistical sampling and computer auditing. (F,S)

BAAC 426 Auditing II (3)

Prerequisite: BAAC 425 with a minimum grade of "C." Business majors only. Juniors or above. A seminar course for the study of audit procedures for specific transaction cycles. Complete a simulated audit case. (S)

BAAC 428 Income Tax I (3)

Prerequisite: BAAC 320 with a minimum grade of "C." Business majors only. Juniors or above. A comprehensive introduction to federal income taxation with emphasis on tax implications of business transactions. Basic tax concepts are applied to a broad range of taxpayer activities and related entities. (F,S)

BAAC 429 Income Tax II (3)

Prerequisite: BAAC 428 with a minimum grade of "C." Business majors only. Juniors or above. An activity course that promotes understanding beyond a foundation course. Emphasis is on advanced topics in individual and entities taxation with a focus on tax policy issues and planning implications. (F)

BAAC 492 Internship in Accounting (1-3)

Prerequisite: Faculty coordinator's consent. Business majors only. Juniors or above. Practical work experience allowing the intern the opportunity to utilize the material learned in accounting courses. Credit for the internship is determined by the coordinator. S/U graded. Repeatable, maximum of nine credits.

BAAC 495 Special Topics in Accounting (1-3)

Consent of instructor. Business majors only. Juniors or above. This seminar course explores advanced topics in accounting. Special topics will be specified by the instructor. S/U or letter graded. Repeatable, under different subtitles.