4000

A study of the theories and practices of cost accounting as they relate to cost-finding systems.  The effects on fixed budgets of historical costs and predetermined standard costs are explored.  Managerial use of cost data is emphasized.  Prerequisite:  A grade of "C" or better in BACC 3321.

Introduction to auditing from a management perspective. Emphasis is on auditing techniques in general with applications for both external and internal auditing. Topics include criteria for audits, audit planning and procedures, risk and performance measurement, business activity and process evaluation, audit communications, and fraud investigation. Prerequisite: A grade of "C" or better in BACC 3323. Accounting Majors Only.

Students' presentations (written and/or verbal) of selected accounting topics and a study of consolidated financial statements, partnerships, foreign currency transactions, and transactions of foreign affiliates. Prerequisites: A grade of "C" or better in BACC 3333 and BACC 3325.

A study of the keys to effective analysis of financial statements and 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.  Prerequisite: "C" or better in BACC 3322 or BFIN 3333. (Same as BFIN 4341).

A study of advanced problems given by the American Institute of Certified Public Accountants in the CPA examination. The course provides a comprehensive review of salient concepts from the entire accounting curriculum. Prerequisite: A grade of "C" or better in BACC 3333 or permission of instructor. Lab fee.

Emphasis of the course includes ethical issues that relate to accounting. Areas of discussion include ethical reasoning, integrity, objectivity, independence and other core values. Prerequisite: A grade of "C" or better in BACC 3322 and BACC 4331.

The review and elaboration of Accounting Principles using authoritative literature and pronouncements, to reach a conclusion or make a decision about various accounting topics. This course will analyze accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data for professional accounting services, or professional accounting work for clients and/or employers. Prerequisite: A grade of “C” or better in BACC 3333.

This course permits students to enhance their knowledge within their major field of specialization through application of concepts, principles, and techniques learned in the classroom. It consists of supervised paid or unpaid activities as a professional-level intern for an employer with an approved internship program. Application must be approved prior to registration. Prerequisites: Junior standing, 3.0 GPA in major and overall, and the consent of the Associate Dean.