BACC - Accounting

This course addresses accounting issues related to non-profit organizations. Topics include fund accounting, budget, and control issues, revenue and expense recognition, and issues of reporting for non-profit entities. Additional topics include cash flow analysis, expenditure control, long range financial planning, audits, grant and contract management, and compliance with nonprofit accounting and financial management principles in reference to maintaining public access and ethical standards.

Reveals the keys to effective analysis of financial statements and provides the student with the tools needed to make relevant decisions. The student will learn how investors, creditors, consultants, managers, auditors, directors, regulators, etc. use financial statements to make business decisions. Focus of the course is to demonstrate the relevance of such analysis with applications to real-world companies.

An in-depth study into of accounting for partnerships, governmental accounting and foreign currency transactions branches, investments in equity securities, and business combinations. Preparation of consolidated financial statements. Prerequisite: Application of the MBA program and 18 hours of upper-level accounting.

Topics include audit theory and legal ramifications; statistical auditing and sampling techniques, analysis of financial data, transactions, and statements; and preparation of auditing opinions based upon work papers. Also, current audit statements from authoritative agencies will be examined. Prerequisite: A grade of "C" or better in BACC 4331 or its equivalent. Application to the MBA program and 18 hours of upper level accounting.

Organized classes to explore specialized problems in an area of business administration. May be repeated for credit when the topics vary. May be offered for 1, 2, or 3 semester hours of credit ("V").

A study of the financial framework for business, including financial statement analysis and selected managerial topics such as costing, budgeting, cost-volume-profit analysis, variance analysis, and relevant cost for decision making. Prerequisite: BACC 2311.

Detailed study of accounting information systems with emphasis on computer-based information systems theory, design, and implementation; topics include systems analysis, relational dataset theory, decision support systems, and internal control issues. Prerequisite: Minimum 24 hours of accounting to include BACC 3229 or BCIS 3312 (or their equivalent)

An in-depth study of changes and potential changes in financial and managerial accounting, auditing, and tax. Students will be required to identify current issues, research the issues, and report their findings, both orally and in writing. Prerequisite: minimum 24 hours in Accounting.

This course will cover reasons for fraud, types of fraud, warning signs, fraud detection technological tools, investigative techniques and financial statement screening. Prerequisites: BACC 4332 and Graduate Status.

Review and elaboration of intermediate accounting principles developed through a series of advanced accounting problems and case studies requiring research; topics to include historical and current developments, research methodology, and research sources relevant to the field. Prerequisite: Minimum 20 hours of accounting.

Organized classes to explore specialized problems in an area of business administration. May be repeated for credit when the topics vary. May be offered for 1, 2, or 3 semester hours of credit ("V").

Organized classes to explore specialized problems in an area of business administration. May be repeated for credit when the topics vary. May be offered for 1, 2, or 3 semester hours of credit ("V").