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Course Descriptions
Accounting
BAC 101
Accounting I
3 credits
This course studies the double-entry accounting system, including: the accounting cycle, books of original entry, preparation of journal entries, worksheets, the trial balance, and statements of financial position and income. Emphasis is on the proper recording and reporting of assets, liabilities, equity, revenue, and expenses.
BAC 102
Accounting II
3 credits
This course is an introduction to financial statement analysis and managerial accounting. It provides a study of cash flow, financial ratios, elements of cost in business organizations, basic cost behavior patterns, contribution approach to decision analysis, cost-volume profit analysis, budgeting, and a basic understanding of taxes for individuals and corporations.
Prerequisite(s): BAC 101
BAC 201
Intermediate Accounting I
3 credits
This course provides an in-depth study of accounting concepts and principles presented in the introductory accounting courses. Students will examine in detail the preparation of the balance sheet, statements of income, retained earnings, and cash flows. The course includes a comprehensive analysis of financial transactions affecting the proper recording and reporting of assets.
Prerequisite(s): BAC 102
BAC 202
Intermediate Accounting II
3 credits
This course is an intensive review of the analysis, recording, and reporting of financial transactions affecting liability and equity accounts. Accounting for investments, pension plans, leases, income taxes, and accounting changes are covered, along with an in-depth review of basic financial statement analysis.
Prerequisite(s): BAC 201
BAC 301
Cost Accounting I
3 credits
This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.
Prerequisite(s): BAC 202
BAC 302
Cost Accounting II
3 credits
This course is a detailed study of the accountant's role in developing cost analyses for management decisions. The areas of cost allocation, joint products, costing systems, capital budgeting, cost management, inventory management, transfer pricing, and performance measurement are covered.
Prerequisite(s): BAC 301
BAC 321
Tax Accounting I
3 credits
This course analyzes the determination of taxable income of individuals and business entities for federal income tax purposes. Emphasis is on all of the aspects of accounting that are necessary to complete the returns in accordance with federal income tax law.
Prerequisite(s): BAC 202
BAC 322
Tax Accounting II
3 credits
A continuation of Tax Accounting I, this course examines present federal income tax law and develops an understanding of the accounting principles and procedures involved in preparing tax returns for partnerships, estates, trusts, and corporations.
Prerequisite(s): BAC 321
BAC 401
Advanced Accounting I
3 credits
This course examines problems relating to business combinations, consolidated financial statements, debt restructuring, corporate reorganizations, and liquidations.
Prerequisite(s): BAC 202
BAC 402
Advanced Accounting II
3 credits
The special topics in accounting theory reviewed in this course are: foreign operations, interim and segment reporting, partnerships, governmental and not-for-profit fund accounting, and estates and trusts.
Prerequisite(s): BAC 401
BAC 423
Auditing
3 credits
This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.
Prerequisite(s): BAC 202
BAC 435
Accounting Information Systems (AIS)
3 credits
This course is a study of accounting information systems in a business environment. Emphasis is placed on information and document flow; internal control; data organization; and the analysis, design, development, and audit of computer-based accounting systems. Theory will be combined with experience using a commercial software package.
Prerequisite(s): BAC 423
BAC 460-461
Topics in Accounting
3 credits
This course is an intensive study of selected topics related to accounting. Emphasis is on in-depth research in financial/managerial accounting, tax, or auditing as selected by the student.
Prerequisite(s): Advanced standing and permission of the instructor
BAC 490
Internship in Accounting
3 credits
This course provides the student with on-the-job experience in any one of the many accounting fields. Students gain practical experience, while enhancing skills learned in the classroom, and acquire important contacts with accounting professionals. Students must have completed a minimum 60 credits, a minimum of 12 credits in the business core, and have a minimum GPA of 2.5. This course is graded pass/fail.