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Course Criteria
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3.00 Credits
The interpretation and use of accounting information for management planning, coordination and control with emphasis on cost analysis in problem solving and decision making are covered in this course. Topics include: product costing systems, cost behavior, budgeting, standard costs, and control of decentralized operations. This course also explores relevant costs for decision-making, capital budgeting, and the tax effects of investment decisions. Prerequisites: BC 265 and BC 266 Principles of Accounting I and II.
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3.00 Credits
This course covers a study of accounting for inventory valuation and income determination. Topics include: process costing, spoilage, joint products, by-products, cost allocation schemes, and inventory management tools. The course also explores regression analysis, learning curves, linear programming, proration of variances, and decision-making under uncertainty. Prerequisite: BC 315 Cost Accounting.
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3.00 Credits
This course begins the rigorous coverage of generally accepted accounting principles as they relate to financial accounting. There will be a quick review of the accounting cycle, the format of the financial statements and the time value of money. This will be followed by in-depth coverage of accounting for cash, accounts receivable, notes receivable, inventories, property, plant and equipment, and current liabilities. Students will be expected to complete at least four complex spreadsheet assignments. Prerequisite: BC 266 Principles of Accounting II.
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3.00 Credits
As a continuation of BC 325, this course includes an in-depth study of bonds payable, notes payable, long term investments and stockholder's equity, including earnings per share calculations. In addition, issues related to revenue recognition will be covered along with accounting for pensions, capital leases and income taxes. The Statement of Cash Flows will be examined in detail. Students will be expected to complete a least four complex spreadsheet assignments. Prerequisite: BC 325 Intermediate Accounting.
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3.00 Credits
This course involves the study of accounting for local governmental units, health care organizations and not-for-profit entities. Other topics include budgeting and performance analysis for governmental and not-for-profit entities and the regulation of not-for-profit entities. Students will complete a comprehensive computerized practice set. In addition each student will be required to complete a final project on a local governmental or not-for-profit entity including an oral presentation about the entity. This course should be of particular interest to students who are planning to work in the government or non-profit sector and for those preparing for the CPA exam. Prerequisite: BC 266.
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1.00 Credits
Students may take advantage of internship opportunities, which become available in the area of accounting. These internships include off-campus supervision at local businesses and periodic conferences with the on-campus instructor. The on-campus instructor will determine any further requirements on an individual basis. (Maximum of one semester credit for each three hours per week for the semester spent at an outside agency up to a maximum of six semester hours).
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3.00 Credits
This is a study of the audit function primarily from the independent CPA viewpoint. Emphasis is upon auditing standards, preparation of audit working papers, and the final audit report. Topics include: internal control structure study and evaluation, audit sampling, auditing transaction cycles, tests of controls, substantive tests, Sarbanes-Oxley financial reporting and auditing requirements and subsequent events responsibility. Prerequisite: BC 326.
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3.00 Credits
This course covers an in-depth analysis of advanced topics in auditing with special attention to professional standards, the role of the technology in auditing, and current auditing topics. Additional topics include: quality control standards, variables sampling, special audit reports, non-audit services, professional ethics, and auditors' legal liability. This course is designed to supplement a student'spreparation for the auditing and law sections of the CPA exam. Prerequisite: BC 440 Auditing Principles & Practices.
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3.00 Credits
This course involves the study of basic concepts and theory of federal income taxation applicable to individuals and sole proprietorships. Topics include: the elements of gross income, exclusions, deductions from income, capitol gains and losses, passive losses, tax free exchanges, depreciation and the sale of assets used in a trade or business (including depreciation recapture). Students will complete a basic tax research memo, a complex individual income tax return by hand and a second individual income tax return using computerized tax return preparation software. Prerequisite: BC 266.
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3.00 Credits
This course involves an in-depth study of the tax laws applicable to corporations, partnerships, "S"corporations, estates, and trusts. Topics include: corporate formation and taxation, special corporate tax issues, partnership formation and taxation, "S" corporation considerations, and gift and estatetaxation. In addition, tax planning opportunities and additional areas of tax research will be covered. Prerequisite: BC 442 Tax Accounting.
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