Department of Accountancy & Taxation

Bachelor of Business Administration (BBA) in Accounting

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Degree Plan
Course Details

Course Descriptions

Course # Course Title Description
ACCT 2331 Financial Accounting

This course provides an introduction to financial accounting and generally accepted accounting principles for financial reporting.

  • Benefits/Application to Career

    Required course for business majors. Students gain an understanding of the accounting cycle, how to analyze and record transactions, and how to prepare financial statements.

ACCT 2332 Managerial Accounting

This course investigates the accounting tools, techniques, and practices used in managerial accounting. Topics covered include cost accumulation and analysis, planning and control systems, and applications of cost data to business decisions and performance evaluations.

  • Benefits/Application to Career

    Required course for business majors. Students gain an understanding of managerial uses of accounting information, including performance measurement, cost control, and analysis key to decision making.

ACCT 3366 Financial Reporting Frameworks

This course examines the accounting process and its applications, conceptual framework underlying financial accounting, and the accounting information system. Students are introduced to audit, tax, and GAAP and IFRS standard setting processes.

  • Benefits/Application to Career

    Students gain an in-depth understanding of how to record and report economic transactions.

ACCT 3367 Intermediate Accounting 1

This course reviews the environment and conceptual framework of accounting, the accounting cycle, basic financial statement, and time value of money concepts.

  • Benefits/Application to Career

    Required course for accounting majors. Students gain an understanding of the income statement, balance sheet, statement of cash flows, valuation of inventories, acquisitions and dispositions of property, depreciation, and liabilities.

ACCT 3368 Intermediate Accounting 2

This course presents and evaluates the theory and application of financial accounting. Topics covered include liabilities, contingencies, shareholders’ equity and earnings per share, revenue recognition, statements of cash flow, financial statement analysis, and disclosures.

  • Benefits/Application to Career

    Required course for accounting majors. Students learn how to prepare, read, understand, explain, and critically evaluate information contained in financial statements. Intermediate Accounting 2 covers some of the most important accounting concepts related to liabilities and owner's equity.

ACCT 3371 Accounting Information Systems

This course provides an introduction to accounting information systems and internal controls. A variety of current software programs are also introduced.

  • Benefits/Application to Career

    Required course for accounting majors. Students gain experience in using software programs relevant to accounting information systems. Accounting information systems are critical to providing accurate and timely information to shareholders and regulatory agencies.

ACCT 3377

Cost Accounting

This course continues students’ introduction to managerial accounting from ACCT 2332. Topics covered include the preparation and use of budgeting, standard costs, and variance analysis as essential tools for business decisions.

  • Benefits/Application to Career

    Required course for accounting majors.  Students gain a greater understanding of issues associated with traditional product-costing methods and gain exposure to the use of accounting information in managerial decisions.

ACCT 4331 Federal Income Tax - Individual

This course covers the basics of the Federal income tax system as it applies to individuals. Special attention is given to the major provisions and applications of the tax law.

  • Benefits/Application to Career

    Required course for accounting majors. Student gain an understanding of how tax laws are administrated and the current application of basic individual tax laws.  

ACCT 4334 Principles of Microfinance

This project-based course provides a unique opportunity to explore the area of microfinance from a theoretical, practical, and experiential viewpoint.  Topics covered include social entrepreneurship and business concepts such as Triple Bottom Line and Base of the Pyramid, and how entrepreneurs use business concepts, innovation, and technology to solve some of the most pressing and challenging problems of society.

  • Benefits/Application to Career

    Students collaborate with subject-matter experts and gain experience in mentoring/consulting small business entrepreneurs who are enrolled in Bauer’s SURE™ Program. Student also gain experience as project leaders and learn techniques in writing a business plan.

ACCT 4335 Financial Statement Auditing

This course covers auditing standings and procedures, and requires students to examine business and accounting concepts from an auditor’s perspective. Topics covered include professional standards, audit evidence and documentation, auditing sampling, internal controls, and cash and financial investments.

  • Benefits/Application to Career

    Required course for accounting majors. Students gain an understanding of planning an audit, assessing internal controls, gathering and documenting audit evidence, and writing an appropriate audit report.

ACCT 4375 Internal Audit and the Entity Control Environment

This course explores controls and auditing procedures within companies. Topics covered include corporate governance, ethical considerations, and internal control concepts.

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain conceptual knowledge of internal auditing, exposure to professional standards and responsibilities, and awareness of the behavioral aspects of operational and internal auditing.

ACCT 4377 Governmental and Non-Profit Accounting

This course provides an in-depth understanding of the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations.

  • Benefits/Application to Career

    Students gain an overview of the budgeting, accounting, financial reporting, and auditing of government and not-for-profit organizations.

ACCT 4378 Oil and Gas Accounting 1

This course covers the basic financial accounting and reporting issues related to oil and gas producing activities. Topics covered include recording transactions, financial reporting, the acquisition of mineral interests, and lease agreements.

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students gain an understanding of oil and gas accounting procedures, terminology, and the history of the oil and gas industry.

ACCT 4379 Enterprise Risk Management

This course covers the fundamentals of risk identification, assessment, prevention, and mitigation. 

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain an understanding of the role of an internal auditor and exposure to data extraction and analysis software to identify potential risks.

ACCT 4380 Control and Security of Internal Financial Information

This course covers the fundamentals of information security and techniques for securing hardware, software, and data. Topics include the elements of information security, common threats and countermeasures, and management, operational, and technical controls.

  • Benefits/Application to Career

    Required course for the Department of Accountancy and Taxation’s Internal Audit Certificate. Students gain an understanding of information security programs and methods, tools, and techniques to address security threats. 

ACCT 4381 Oil and Gas Accounting 2

Oil and Gas Accounting 2 builds on knowledge from Oil and Gas Accounting 1.The course covers financial accounting and auditing issues in the upstream, midstream, downstream, and oilfield services. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. 

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students gain a deeper understanding of the oil and gas/energy industry.

ACCT 4382 Oil and Gas Accounting 3

Oil and Gas Accounting 3 completes students’ knowledge of the Oil and Gas/Energy Industry. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. Topics covered include contracts and agreements, oil and gas taxation, integrated audits, and risks.

  • Benefits/Application to Career

    Required course for the Accountancy and Taxation’s Oil and Gas Certificate. Students further their knowledge about the energy market, global issues, financial management strategies, and petroleum/ natural gas accounting.