4000

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

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

A study of the theories and practices of cost accounting as they relate to cost-finding sy stems. The effects on fixed budgets of histo rical costs and predetermined standard costs are explored. Managerial use of cost data is emphasized. Prerequisite: A grade of "C" or better in BACC 2312.

Introduction to auditing from a management pe rspective. Emphasis is on auditing technique s in general with applications for both exter nal and internal auditing. Topics include cr iteria for audits, audit planning and procedu res, risk and performance measurement, busine ss activity and process evaluation, audit com munications, and fraud investigation. Prerequisite: A grade of "C" or better in BACC 3421. Accounting Majors and Minors 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 3422 and BACC 3325.

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. Prerequisite: "C" or better in BACC 3422 or BFIN 3333. (Same as BFIN 4341) Spring Only.

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. Lab Fee. Prerequisite: A grade of "C" or better in BACC 3422 or permission of instructor. Lab fee. Spring Only.

Continuation of BACC 4331 with an emphasis on financial statement auditing. 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. As part of the course, students will work in audit teams to perform actual audits of area non-profit organizations. Prerequisite: A grade of "C" or better in BACC 4331. Spring Only.

A continuation of BACC 3325, including Federal Estate and Gift Taxation and in-depth study of tax research methodology resulting in effective communication of case-based tax law conclusions. Prerequisites: A grade of "C" or better in BACC 3422 and BACC 3325. Spring Only.

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 3422 and BACC 4331.

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

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

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 work as a professional-level intern for an employer with an approved internship program. Application must be approved prior to registration. Prerequisite: Junior standing, 3.0 GPA in major and overall, and consent of the Dean.

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