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BACC 408: Accounting Information Systems
3.00 Credits
The University of Tennessee at Chattanooga
This course provides an introduction to accounting information systems concepts. Emphasis is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles and related documents and files. Fall and spring semesters. Prerequisites: Accounting 300 and 305, or Accounting 312.
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BACC 411: Taxation of Corporations and Partnerships
3.00 Credits
The University of Tennessee at Chattanooga
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: Accounting 301 and 307.
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BACC 411 - Taxation of Corporations and Partnerships
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BACC 412: Taxation of Estates,Gifts and Trusts
3.00 Credits
The University of Tennessee at Chattanooga
A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Prerequisites: Accounting 307.
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BACC 495r: Departmental Honors
1.00 - 3.00 Credits
The University of Tennessee at Chattanooga
Every semester. See Departmental Honors. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
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BACC 497r: Research
1.00 - 3.00 Credits
The University of Tennessee at Chattanooga
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
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BACC 498r: Individual Studies
1.00 - 3.00 Credits
The University of Tennessee at Chattanooga
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
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BACC 499r: Group Studies
1.00 - 3.00 Credits
The University of Tennessee at Chattanooga
Every semester.
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BACC 499r - Group Studies
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BETR 340: Innovation and Creativity in Business
3.00 Credits
The University of Tennessee at Chattanooga
The development of creative thinking skills and creative approaches to decision making as they relate to innovation and the recognition of opportunity. Issues relevant to both entrepreneurial ventures and established businesses will be covered. Fall and spring semesters. Prerequisite: junior standing. May also be registered as Management 340. No credit for both Entrepreneurship and Management 340.
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BETR 430: New Venture Creation
3.00 Credits
The University of Tennessee at Chattanooga
An in-depth study of the lifestyle of the entrepreneur. Actual business opportunities identified and evaluated with group feasibility projects. The relationship of the entrepreneur to the formation and growth of the enterprise. Fall and spring semesters. Prerequisites: 313 with a grade of C or better, junior standing. May be registered as Marketing 430. No credit in both Entrepreneurship and Marketing 430.
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BETR 435: Managing Venture Growth
3.00 Credits
The University of Tennessee at Chattanooga
Focus is on managing the growth of a young business from the time it has completed the initial start-up phase through harvest. Topics covered include growth strategies, cash flow management, financing for growth, moving from entrepreneurial to professional management, legal issues, marketing on a tight budget, family business issues, management succession planning, and exit strategies. Spring semester. Prerequisite: Entrepreneurship or Marketing 430, junior standing.
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