3000

BACC 3190 Independent Study

Independent problem research under the guidance of a faculty member. Prerequisite: Written consent of the supervising professor and the Dean prior to registration.

1

BACC 3290 Independent Study

Independent problem research under the guidance of a faculty member. Prerequisite: Written consent of the supervising professor and the Dean prior to registration.

2

BACC 3321 Intermediate Accounting I

An in-depth study of the content presentation of the primary financial statements with particular attention to the operating cycle, related assets and equity valuations, income measurements and investments. Prerequisite: A grade of "C" or better in BACC 2311. Fall Only

3

BACC 3322 Intermediate Accounting II

A continuation of BACC 3321, with particular emphasis on inventories, stock and bond investments, long-term liabilities, leases, pensions, deferred taxes, and stockholders’ equity. Prerequisite: A grade of C or better in Intermediate I. Spring Only.

3

BACC 3324 Federal Income Tax Accounting I

The study of Federal Income Tax laws relating to individuals. Prerequistite: A grade of "C" or better in BACC 2312. Fall Only.

3

BACC 3325 Federal Income Tax Accounting II

A continuation of BACC 3324, with emphasis on property transactions, partnerships, and corporations. Prerequisite: A grade of "C" or better in BACC 3324. Spring Only.

3

BACC 3327 Small Business Accounting

To introduce accounting techniques used by small businesses to obtain information for efficient operations in today's environment. Using an automated accounting information system to help facilitate business record keeping. Emphasis is on invoicing customers, maintaining accounts receivables and accounts payable, tracking inventory, create purchase orders, preparing payroll, evaluating financial reports for management, journal entries, and adjusting entries. Prerequisite: BACC3422.

3

BACC 3329 Accounting Information Systems

An in-depth study of accounting information systems including an historical perspective, concepts and definitions, the need for accounting information systems, analysis of the system environment, and design and implementation with a focus on accounting information systems and integration with other management systems. Prerequisite: A grade of "C" or better in BACC 3321 and BQBA 2302. Majors Only. Spring Only.

3

BACC 3335 Accounting Communications

An in-depth study of effective business writing principles focused on organization, clarity, and conciseness. Emphasis is placed on ability to exchange technical information and ideas with co-workers, other professionals, and clients to recognize and understand the implications of critical business issues. Students will produce audit reports, cross reference documents, statements of financial condition, and other common documents produced in the practice of public accounting. Prerequisite: BACC 3321.

3

BACC 3390 Independent Study

Independent problem research under the guidance of a faculty member. Prerequisite: Written consent of the supervising professor and the Dean prior to registration.

3

BACC 3391 Special Topics

Organized classes to explore specialized problems in an area of Accounting. May be repeated for credit when topics vary.

3

BACC 3490 Independent Study

Independent problem research under the guidance of a faculty member. Prerequisite: Written consent of the supervising professor and the Dean prior to registration.

4