Undergraduate 2019-2020

BAAC 301 Survey of Accounting

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.
3

Class Restriction

Include Junior and Senior

BAAC 320 Intermediate Accounting I

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.
3

Prerequisites

BAAC 221: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 321 Intermediate Accounting II

An activity course with emphasis on current and long-term liabilities, investments, stockholders' equity, pensions, leases, income taxes and cash flows.
3

Prerequisites

BAAC 320: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 322 Fraud Examination

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.
3

Prerequisites

BAAC 220: with minimum grade of C-

BAAC 323 Cost and Managerial Accounting I

Accumulating and analyzing information for management purposes. Topics include product costing, cost-volume-profit relationships, budgeting and performance evaluation.
3

Prerequisites

BAAC 221: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 325 Income Tax I

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.
3

Prerequisites

BAAC 221: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 328 Accounting Systems

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.
3

Prerequisites

BACS 300: with minimum grade of C- and BAAC 221: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 329 Tax Cases

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.
3

Repeatable Status

Course is repeatable with a maximum of 6 credit hours