Prerequisite: 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: 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: Non-business majors only. Juniors or above. No graduation credit for business majors. A survey course studying accounting as the language of business. Topics include the environment, methods and uses of accounting information, financial statement development and use, and cost information development and analysis for decision making.

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.

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.

Prerequisite: BAAC 220. Business majors/minors only or consent of instructor. An introduction to occupational fraud and white-collar crime with a focus on how and why fraud is committed and how fraud is detected, investigated, resolved, and deterred.

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.

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.

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.

Business majors only. Consent of instructor. A case-based course that promotes understanding and application of tax and business research planning. Emphasis is on researching, solving, and presenting business tax planning cases. S/U graded. Repeatable, maximum of six credits.

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 information, critical thinking, and communication skills.

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.

Prerequisites: 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.) Letter graded. Repeatable, maximum concurrent enrollment is two times.

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.

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.

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 U.S. GAAS procedures and techniques of auditing including auditor's report, internal control, evidence gathering, legal liability, statistical sampling and computer auditing.

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.

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.

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.

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.