Prerequisite: Successful completion of the computer proficiency exam or BACS 101 or concurrent enrollment in BACS 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.

Prerequisites: Successful completion of the computer proficiency exam or BACS 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.

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.