3000

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.

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.

The study of Federal Income Tax laws relating to individuals. This course also studies current tax code concepts, issues, and regulations and the resulting consequences and liabilities to a financial planner’s clients. The course explores the structure of the code as it pertains to the taxation of individuals, and their proprietorships. The course explores tax management techniques such as excluding income, deferring income, shifting income, and managing or timing income. Students will develop tax planning strategies to manage tax liability and to accumulate assets while minimizing tax consequences. Prerequisite: A grade of “C” or better in BACC 2312.

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

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.

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.

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.