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BACC 3324: Federal Income Tax Accounting I
3.00 Credits
University of Mary Hardin-Baylor
The study of Federal Income Tax laws relating to individuals. Prerequisite: A grade of "C" orbetter in BACC 2312. Fall Only.
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BACC 3325: Federal Income Tax Accounting II
3.00 Credits
University of Mary Hardin-Baylor
A continuation of BACC 3324, with emphasis on property transactions, partnerships, and corporations. Prerequisite: A grade of "C" orbetter in BACC 3324. Spring Only.
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BACC 3329: Accounting Information Systems
3.00 Credits
University of Mary Hardin-Baylor
An in-depth study of accounting information systems including an historical perspective, concepts and defi nitions, the need for accounting information systems, analysis of the system environment, and design and implementation with a focus on accounting information systems and integration with other management systems. Prerequisite: A grade of "C" or better in BACC 3421 and BQBA 2302.Spring Only.
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BACC 3421: Intermediate Accounting I
3.00 Credits
University of Mary Hardin-Baylor
An in-depth study of the content and presentation of the primary fi nancial statements with particular attention to the operating cycle, related asset and equity valuations, and income measurement. Prerequisite: A grade of "C" orbetter in BACC 2311 and BACC 2312. Lab fee. Fall Only.
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BACC 3422: Intermediate Accounting II
3.00 Credits
University of Mary Hardin-Baylor
A continuation of BACC 3421, with particular emphasis on stock and bond investments, long term liabilities, leases, pensions, deferred taxes, and stockholders' equity. Prerequisite: A grade of "C" or better in BACC 3421. Labfee. Spring Only.
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BACC 4323: Cost Accounting
3.00 Credits
University of Mary Hardin-Baylor
A study of the theories and practices of cost accounting as they relate to cost-finding systems. The effects on fixed budgets of historical costs and predetermined standard costs are explored. Managerial use of cost data is emphasized. Prerequisite: A grade of "C" orbetter in BACC 3422. Fall Only.
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BACC 4331: Auditing I
3.00 Credits
University of Mary Hardin-Baylor
Introduction to auditing from a management perspective. Emphasis is on auditing techniques in general with applications for both external and internal auditing. Topics include criteria for audits, audit planning and procedures, risk and performance measurement, business activity and process evaluation, audit communications, and fraud investigation. Prerequisite: A grade of "C" or better in BACC 3422 and BACC3329. Fall Only.
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BACC 4341: Financial Statement Analysis
3.00 Credits
University of Mary Hardin-Baylor
Reveals the keys to effective analysis of fi nancial statements and provides the student with the tools needed to make relevant decisions. The student will learn how investors, creditors, consultants, managers, auditors, directors, regulators, etc. use fi nancial statements to make business decisions. Focus of the course is to demonstrate the relevance of such analysis with applications to real world companies. Prerequisite: "C" or betterin BACC 3422 or BFIN 3333. (Same as BFIN 4341) Spring Only.
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BACC 4342: CPA Review
3.00 Credits
University of Mary Hardin-Baylor
A study of advanced problems given by the American Institute of Certified Public Accountants in the CPA examination. The course provides a comprehensive review of salient concepts from the entire accounting curriculum. Prerequisite: A grade of "C"or better in BACC 3422 or permission of instructor. Lab fee. Spring Only.
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BACC 4343: Advanced Auditing
3.00 Credits
University of Mary Hardin-Baylor
Continuation of BACC 4331 with an emphasis on fi nancial statement auditing. Topics include audit theory and legal ramifi cations; statistical auditing and sampling techniques, analysis of fi nancial data, transactions, and statements; and preparation of auditing opinions based upon work papers. As part of the course, students will work in audit teams to perform actual audits of area non-profi t organizations. Prerequisite: A grade of "C" or better in BACC4331. Spring Only.
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