2011-2012 Undergraduate Catalog

BAAC 420 Accounting Theory and Research

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.

3

BAAC 421 Advanced Accounting

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.

3

BAAC 422 Accounting Directed Studies

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.) S/U graded. Repeatable, maximum concurrent enrollment is two times.

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BAAC 423 Cost and Managerial Accounting II

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.

3

BAAC 424 Accounting Ethics

Prerequisite: BAAC 320 with a minimum grade of "C-" or consent of instructor. Business majors only. Juniors or above. This course will provide framework tools of ethical decision-making in order to challenge the student to identify and examine their own ethical strategies. This course specifically focuses on the ethical issues that influence the development of both the public and private accounting professions.

3

BAAC 425 Auditing I

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.

3

BAAC 426 Auditing II

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.

3

BAAC 427 Governmental and Institutional Accounting

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 government units and other selected not-for-profit entities.

3

BAAC 429 Income Tax II

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.

3

BAAC 492 Internship in Accounting

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.

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BAAC 495 Special Topics in Accounting

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.

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