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Course Descriptions : BAAC — Accounting

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. An introduction to basic principles of accounting. The accounting cycle is examined in relation to recording, classifying, reporting and interpreting financial information for business. (F,S)
BAAC 221 Principles of Accounting II (3)
Prerequisites: Successful completion of the computer proficiency exam or BA 101; BAAC 220 with a minimum grade of “C-”. Sophomores or above. The course examines the concepts and applications of managerial accounting which provides economic, financial, and nonfinancial information for managers and other internal users. (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 presentations 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 325 Income Tax I (3)
Prerequisite: BAAC 221 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 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: BACS 300 and BAAC 221 with a minimum grade of “C-”. Business majors and Network and Information Security minors only. Juniors or above. An activity course designed to study elements of accounting information systems. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized. (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 financial accounting theory. Emphasis is on applied accounting research, authoritative sources of informations, critical thinking, and communication skills. (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, partnerships, 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 37.5 clock hours required per credit hour.) Repeatable, maximum concurrent enrollment is two times.
BAAC 423 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 425 Auditing I (3)
Prerequisite: BAAC 320 with a minimum grade of “C-”. Business majors only. Seniors or above, or consent of instructor. 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 429 Income Tax II (3)
Prerequisite: BAAC 325 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.