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BACC 305: Managerial Cost Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester. Prerequisite: Accounting 202 with a grade of C or better, junior standing.
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BACC 306: Budgeting
3.00 Credits
The University of Tennessee at Chattanooga
Cost accounting by standard costs. Cost analysis and cost distribution reports emphasized. Methods and procedures in the preparation and execution of master and special budgets for industrial and commercial enterprises. Summer semester. Prerequisite: Accounting 305, or Accounting 202 and approval of instructor.
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BACC 307: Federal Tax Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Fundamentals of federal income tax with major emphasis upon tax law and regulations applicable to individuals. Every semester. Prerequisite: Accounting 300 and 335, or approval of instructor.
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BACC 312: Issues in Financial Accounting and Reporting
3.00 Credits
The University of Tennessee at Chattanooga
An application of accounting principles and an examination of how those principles influence the financial reporting process. Spring and summer semesters. Credit not allowed toward Accounting major. Prerequisite: Finance 302.
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BACC 312 - Issues in Financial Accounting and Reporting
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BACC 335: Legal Environment of Business
3.00 Credits
The University of Tennessee at Chattanooga
American legal institutions and sources of law; ethical considerations of business; an introduction to social and political influences as reflected in government regulation. Every semester.
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BACC 336: Business Law
3.00 Credits
The University of Tennessee at Chattanooga
Fundamental principles concerning contracts, personal property, and bailments, sales, commercial paper, secured transactions, agency and employment, partnerships and corporations, real property. Every semester. Prerequisite: Accounting 335.
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BACC 401: Advanced Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Theory of business combinations and preparation of consolidated financial statements; accounting for foreign currency translations, and partnerships. Spring semester. Prerequisite: Accounting 301; Management 212.
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BACC 401 - Advanced Accounting
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BACC 405: Auditing
3.00 Credits
The University of Tennessee at Chattanooga
Kinds of audits, systems of accounts, and methods of conducting audits. Preparation of working papers and reports. Fall and spring semesters. Prerequisites: Accounting 301, Management 212, Prerequisite or Corequisite: Accounting 408.
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BACC 406: Advanced Managerial Accounting
3.00 Credits
The University of Tennessee at Chattanooga
An investigation of alternative managerial accounting models available for planning, controlling, and evaluating operating and capital expenditures. Including investigations of the assumptions, behavioral implications, quantitative methodologies, and controversial issues in current and proposed managerial accounting models. On demand. Prerequisites: Accounting 305, Finance 302.
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BACC 407: Governmental Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Accounting systems of institutions and various governmental units. Fund transactions, revenues and expenditures, appropriations, and form and content reports. Fall and spring semesters. Prerequisite: Accounting 300.
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