Undergraduate 2019-2020

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 information, critical thinking, and communication skills.

3

BAAC 421 Advanced Accounting

An activity course covering business combinations, consolidated financial statements, partnerships,segmental reporting and foreign operations.
3

Prerequisites

BAAC 321: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 422 Directed Studies

Individualized investigation under the direct supervision of a faculty member. (Minimum of 37.5 clock hours required per credit hour.) Letter graded.
1-3

Class Restriction

Include Junior and Senior

Course Attribute

Variable Title Course

Repeatable Status

Course is repeatable with no limitations

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

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

Prerequisites

BAAC 320: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 425 Auditing I

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.
3

Prerequisites

BAAC 320: with minimum grade of C-

Class Restriction

Include Senior

BAAC 427 Governmental and Institutional Accounting

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

Prerequisites

BAAC 221: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 429 Income Tax II

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

Prerequisites

BAAC 325: with minimum grade of C-

Class Restriction

Include Junior and Senior

BAAC 492 Internship in Accounting

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.
3

Class Restriction

Include Junior and Senior

Repeatable Status

Course may be repeated 3 times or course is repeatable with a maximum of 9 credit hours

BAAC 495 Special Topics in Accounting

This seminar course explores advanced topics in accounting. Special topics will be specified by the instructor. S/U or letter graded.
1-3

Class Restriction

Include Junior and Senior

Course Attribute

Variable Title Course

Repeatable Status

ST - Repeatable under different subtitles with no limits on the number of times it can be repeated