Accounting Focus - Course Descriptions
BA 211 Financial Accounting (4)
Students will gain a basic understanding of how accounting is used by investors, managers, government agencies, and others. Includes the study of transaction analysis with emphasis on accrual versus cash accounting, and the preparation, interpretation, and use of financial statements.
BA 213 Managerial Accounting (4)
The study of accounting continues from the perspective of management users, with emphasis on planning, performance evaluation, and information needed for effective decision making. Prereq: BA 211
BA 317 Intermediate Accounting I (4)
Study of major accounting principles,
summary of accounting process,
revenue and expense recognition,
balance sheet and income statement,
concepts in the valuation of all
current assets.
Prereq: BA 213 or consent of instructor
BA 318 Intermediate Accounting II (4)
Concepts in the valuation of
both short-term and long-term
liabilities, contingencies, recording
and adjusting plant assets, long-term
assets and intangible assets,
stockholders equity transactions.
Prereq: BA 317 or consent of instructor
BA 319 Intermediate Accounting III (4)
Study of revenue recognition,
accounting changes or error analysis,
taxes, pensions, leases, statement
of cash flows and full disclosure.
Prereq: BA 318 or consent of instructor
BA 421 Cost Accounting (4)
The study of cost accounting
concepts and procedures as a managerial
tool for implementing and monitoring
business strategy; including accounting
for cost inputs, assigning responsibility,
analysis of cost behavior, capital
budgeting, actual versus standard
cost systems.
Prereq: BA 213
BA 431 Federal Income Tax I (4)
Study of individual income tax,
gains and losses, dividends, business
and personal deductions and tax
computations.
Prereq: BA 213 or consent of instructor
BA 432 Federal Income Tax II (4)
Philosophy of the tax system
and required reporting under federal
tax law for corporations, partnerships,
estates and trusts, estate and
gift taxes; installment sales;
cash and accrual basis taxation.
Prereq: BA 431 or consent of instructor
BA 441 Advanced Accounting (4)
Study of business combinations
and consolidated financial statements,
and introduction to fund accounting.
Prereq: BA 319
BA 451 Auditing (4)
Role of auditor, ethics, legal
liability of CPA profession; internal
controls, analysis of clients'
accounting system; evidence statistics
sampling techniques; audit work
papers; flowing charting techniques.
Prereq: BA 318 or consent of instructor