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BUAC 344: Cost Accounting II
3.00 Credits
Clarke University
A continuation of Cost Accounting I, with topics including cost allocation, operation costing, just-in-time systems and capital budgeting analysis. Prerequisite: BUAC 343.
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BUAC 344 - Cost Accounting II
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BUAC 348: Personal Income Tax
3.00 Credits
Clarke University
An in-depth study of personal income taxation with an introduction of taxation issues related to C-corporations, S-corporations, partnerships, and estate and gift taxation. Prerequisite: BUAC 226.
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BUAC 348 - Personal Income Tax
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BUAC 349: Corporate Income Tax
3.00 Credits
Clarke University
An in-depth study of entity taxation, including partnership, C-corporation and S-corporation income taxation. Estate and gift transfer rules are also covered in detail. Prerequisite: BUAC 226.
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BUAC 349 - Corporate Income Tax
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BUAC 356: Accounting For Governmental And Not- For- Profit
3.00 Credits
Clarke University
Budgetary procedures and systems of accounts for various governmental funds and not-for-profit entities are examined. Prerequisite: BUAC 226 or consent.
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BUAC 356 - Accounting For Governmental And Not- For- Profit
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BUAC 395: Internship
1.00 - 6.00 Credits
Clarke University
By consent.
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BUAC 395 - Internship
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BUAC 446: Auditing
3.00 Credits
Clarke University
Auditing theory and practice developed through the study of text material, questions and problems. Emphasis placed on the study of internal control, audit standards, audit objectives and the preparation of reports. Prerequisite: BUAC 332 or consent.
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BUAC 446 - Auditing
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BUAC 455: Advanced Accounting
3.00 Credits
Clarke University
Accounting problems dealing with fiduciary relationships. Examination of partnership accounting, intercompany relationships in relation to consolidation theory, techniques and reporting are examined. Prerequisite: BUAC 332 or consent.
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BUAC 455 - Advanced Accounting
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BUEC 120: Principles of Economics
3.00 Credits
Clarke University
A one-semester course that provides an introduction to both microeconomics and macroeconomics. This course is designated as social sciences division general education course.
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BUEC 120 - Principles of Economics
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BUEC 121: Microeconomic Principles
3.00 Credits
Clarke University
An analysis of markets and their role in resource allocation. Theory of markets, international trade, production and costs, market structure, input markets and government regulation.
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BUEC 121 - Microeconomic Principles
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BUEC 122: Macroeconomic Principles
3.00 Credits
Clarke University
An analysis of the economy in its entirety. Gross domestic product and national accounting, economic growth, money and the Federal Reserve, inflation, foreign exchange markets, business cycles and macroeconomic policy.
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BUEC 122 - Macroeconomic Principles
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