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Course Descriptions

BACC 131. Principles of Accounting I
An introduction to the study of accounting, a financial information system. The course provides the concepts and techniques of collecting and presenting accurate data about an organization, and the knowledge to understand and interpret that information. Credit, 3 hours. Offered Fall and Spring semesters.

BACC 132. Principles of Accounting II
The course completes the study of financial accounting with topics concerning corporations and the statement of cash flows. The main focus is to provide an introduction to the field of managerial accounting including costing systems, planning and control, and analytical decision support. Prerequisite: BACC 131. Credit, 3 hours. Offered Fall and Spring semesters.

BACC 331. Intermediate Accounting I
A study of the environment under which accounting standards are established; the conceptual framework for financial accounting; the accounting cycle; requirements for the presentation of the income statement, balance sheet, and statement of cash flows; time value of money concepts; and accounting for cash, receivables, and inventories. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.

BACC 332. Intermediate Accounting II
A study of accounting for acquisition and depreciation of fixed assets, intangible assets, current liabilities, contingencies, long-term liabilities, stockholders’ equity, and retained earnings. Prerequisite: BACC 331. Credit, 3 hours. Offered Spring semesters.

BACC 337. Accounting Information Systems
An exploration of concepts of information systems, procedures and controls employed in systems, analysis and design techniques, and systems development procedures. Prerequisite: BACC 132. Credit, 3 hours. Offered as needed.

BACC 339. Computer Augmented Accounting
A study of the use of microcomputers in accounting. Prerequisite: CIS 132 and BACC 132. Credit, 3 hours. Offered
as needed.

BACC 431. Cost Accounting I
An in-depth study of product costing, budget development and use, and the use of quantitative information to achieve optimal business decisions in areas such as pricing, product selections and special orders. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.

BACC 432. Cost Accounting II
This course addresses many issues concerning cost allocations, the impact of new and current management approaches on product costing, and the development and evaluation of data concerning large, multi-year projects. Prerequisite: BACC 431. Credit, 3 hours. Offered Spring semesters.

BACC 433. Advanced Accounting
A study of cash flow statement, basic financial statement analysis and methods of full disclosure; and accounting for consolidations, income taxes, pensions, post retirement benefits, Leases, changes and errors, and changing prices. Prerequisites: BACC 332 and senior standing. Credit, 3 hours. Offered Spring semesters.

BACC 435. Accounting Theory
A study of the development of accounting theory and its application to income measurement, asset valuation and equities. Prerequisites to be taken in the final year of the Bachelor of Science with a major in Professional Accounting and after completion of all courses required for the Accounting major. Credit, 3 hours. Offered Spring semesters.

BACC 436. Governmental Accounting
The application of general accounting principles to federal, state, and local governments and non-profit organizations. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.

BACC 437. Federal Taxation
A study of the federal tax laws and instructions in the preparation of tax returns of individuals. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.

BACC 439. Auditing
A consideration of auditing theory, practice, and procedure as applied to the problem of balance sheet audits, special investigations, and detailed audits. Time devoted to relationship with client, working papers, audit procedure, preparation of report, and to the ethics of the profession. Prerequisites: BACC 332. Credit, 3 hours. Offered Fall semesters.

BACC 490. Special Topics and Projects in Accounting
A course designed to allow accounting students to explore selected topics of specific areas of Accounting other than through normal course offerings and to keep abreast of current topics.   The course may be repeated for credit provided the topics differ each semester. No more than six hours total from BACC 490 may be counted toward a major or a minor. Prerequisite:  Accounting major with senior standing and consent of department chair. 
Credit:  3 hours.  Offered as needed.

 

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