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ACC 3331: Control & Audit Info Systems
3.00 Credits
Baylor University
See MIS 3332 for course information.
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ACC 4308: Adv Managerial Accounting
3.00 Credits
Baylor University
Advanced study of managerial accounting and its use in both internal and external reporting, with an emphasis on managerial decision making. Course topics include various costing systems, cost-volume-profit analysis and the contribution approach to decision making, budgeting, and other managerial topics for planning and control.
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ACC 4330: Auditing/Attestat'n/Assur Serv
3.00 Credits
Baylor University
A study of the processes conducted by independent, internal, and governmental accountants to audit, attest, and provide assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor's understanding of controls in a sophisticated technological environment. The application of these concepts in a way that develops critical thinking and communications skills is emphasized.
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ACC 4350: Bus & Prof Ethics Accountants
3.00 Credits
Baylor University
Examination of moral and ethical issues within the accounting profession and the broader business environment. In addition to a broad study of ethical behavior and decision making, various professional codes of conduct within the accounting profession will be examined. Central to this examination will be the discussion of integrity, independence and objectivity, as well as accountants' legal liability.
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ACC 4377: Personal & Bus Tax Planning
3.00 Credits
Baylor University
Basic tax concepts and principles. Extensive discussion of an individual's income deductions as well as family tax planning issues. Examination of the effect of taxes on business decisions, including a study of the various forms of businesses. Coverage also includes taxation of employee benefits, business expenses, and gift, estate, and trust taxation. Limited tax return preparation. May not be taken after credit received for ACC 3304.
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ACC 4396: Internship In Accounting-Audit
3.00 Credits
Baylor University
Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those of beginning accounting graduates.
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ACC 5121: Accounting Planning
1.00 Credits
Baylor University
Technical accounting concepts that students must master in order to plan an operation effectively. These topics, typically identified as managerial accounting, include traditional cost allocation procedures, cost behavior and cost estimation, contribution margin income statements, and budgets. The general approach will be the use of accounting information rather than its accumulation and distribution.
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ACC 5122: Accounting Implementation
1.00 Credits
Baylor University
Operating issues as operations are begun. Topics include controlling day-to-day operations and responsibility accounting, and short-term operating decisions. Additional topics include accounting for cash, accounts receivable, inventories, plant and equipment, current and long-term liabilities, installment notes payable, and bonds. Using the information provided by the accounting system and establishing appropriate operating procedures will be emphasized.
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ACC 5123: Acc In Changing Environment
1.00 Credits
Baylor University
Skills used in evaluating and adapting to change. Topics include the income statement, the balance sheet, the cash flow statement, analysis of financial statements, transfer pricing, and international operations. Emphasis will be upon providing non-accounting professionals with the accounting knowledge they need to be successful in today's rapidly changing environment.
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ACC 5308: Mgmt Accounting Seminar
3.00 Credits
Baylor University
Role of accounting analysis in managerial planning and control, with an emphasis on facilitating the development and implementation of business strategies.
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