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.