Business and Economics
Courses
Business and Economics Courses
- BACC-A 523 Managing Accounting Information Decision Making (3 cr.) This course is designed as an in-depth discussion and analysis of the roles of accounting information systems in current business environments, advanced technologies in accounting information systems, internal accounting controls through systems design, development, and documentation.
- BACC-A 571 Accounting Theory and Practice (3 cr.) Important accounting constructs (such as assets, liabilities, cost) will be defined, and measurement issues discussed. Generally accepted accounting principle concepts, principles, and assumptions will be examined. The value of information via an examination of various theories of information and decision making, including psychological theories and theories of ethical decision making will be considered.
- BACC-A 573 Advanced Topics in Taxation (3 cr.) Teaches the primary sources of tax law, topics relating to the formation of a business enterprise such as partnerships and corporations, dividends and distributions, proprietorships, S corporations, and international aspects of United States taxation.
- BACC-F 583 Topics in Economics (3 cr.) The variable title course is designed for elementary, middle and secondary educators to provide a broad understanding of economic concepts, current economic issues in conjunction with a broad overview of the methods, materials and simulations that can be used to present these concepts to their students. Students will use current pedagogy to increase their own levels of economic understanding and will examine available media and other economic education materials. It is also the intention the course will enhance teachers' knowledge of economics for not only their professional lives but their personal lives as well. No formal background in economics is assumed of the teachers. However, as a graduate class in economics, educators should expect rigor in the materials presented. Students may retake this course for credit as long as the title is different and they have not taken the course in the past five years.
- BACC-L 574 Business Law (3 cr.) Focuses primarily on the law of ownership, forms of business organizations, the uniform commercial code as it relates to sales, commercial paper and secured transactions, governmental regulation of business and accountant's liability.