Baylor ACC: Accounting
ACC 2301: Survey of Accounting
3 credit hours · 4 sections · 165 open seats · Dave Hurtt, Daniel Shallcross
Prerequisite(s): A minimum GPA of 2.75; not open to BBA students or other students who have taken ACC 2303. An introduction to accounting for non-business majors that follows the business cycle of a start-up company. Topics include researching a company, finan…
ACC 2303: Financial Accounting
3 credit hours · 3 sections · 249 open seats · Don Carpenter
Prerequisite(s): Only open to BBA students. An introduction to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. The course focuses on analyzing business transactions to chart their effects…
ACC 2304: Managerial Accounting
3 credit hours · 7 sections · 290 open seats · Haylee Beard, Michael Rodriguez, Cari Edison, Steve Bostick and 1 more
Prerequisite(s): A minimum grade of C in ACC 2303; Only open to BBA students. An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manu…
ACC 3301: Financial Acc & Reporting I
3 credit hours · 2 sections · 44 open seats
Prerequisite(s): ACC 2303 and 2304 with a B average; only open to BBA students. An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financ…
ACC 3302: Financial Acct & Reporting II
3 credit hours · 6 sections · 168 open seats · Jane Baldwin, Rachel Scott
Prerequisite(s): ACC 3301 and 3303 with minimum grade of C or better in each course; only open to accounting majors. A continuation course to ACC 3301, examining financial accounting considerations of business transactions. Emphasis is placed on understanding …
ACC 3303: Accounting Information Systems
3 credit hours · 2 sections · 44 open seats · Cari Edison
Prerequisite(s): ACC 2303 and 2304 with a B average; only open to BBA students. An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is upon developing students' abilities to understand the processing of…
ACC 3304: Intro to Federal Taxation
3 credit hours · 6 sections · 168 open seats · Betty Xing
Prerequisite(s): ACC 3301 and 3303 with minimum grade of C or better in each course; only open to accounting majors. An examination of the economic theory on which the United States taxation system is based and the legal principles surrounding income taxation.
ACC 3305: Intermediate Accounting I
3 credit hours · 2 sections · 120 open seats · Lauren Farish
Prerequisite(s): A minimum grade of C in ACC 2304; only open to BBA students. (Not open to accounting majors.) The first of two courses for non-accounting majors covering financial accounting concepts and practices applicable to business enterprises organized …
ACC 4308: Advanced Managerial Accounting
3 credit hours · 2 sections · 64 open seats · Laurie Burney
Prerequisite(s): ACC 3302 and 3304 with a grade of C or better; only open to BBA students. Advanced study of managerial accounting and its use in both internal and external reporting, with an emphasis on managerial decision making. Course topics include variou…
ACC 4312: Data and Analytics in ACC
3 credit hours · 2 sections · 48 open seats · Gia Chevis
Prerequisite(s): ACC 3301 and 3303 with a grade of C or better. Students apply data and analytics skills to audit, tax, operations management, and other accounting issues, focusing on data visualizations and applied statistics. Students examine current develop…
ACC 4330: Auditing/Attestat'n/Assur Serv
3 credit hours · 2 sections · 64 open seats · Emily Deng, Jason MacGregor
Prerequisite(s): ACC 3302 and 3304 with a grade of C or better; only open to BBA students. A study of the processes conducted by independent, internal, and governmental accountants to audit, attest, and provide assurance services on information provided by man…
ACC 4340: Adv Financial Acc Topics
3 credit hours · 3 sections · 55 open seats · Owen Davidson
Prerequisite(s): ACC 3302 and ACC 3304 with a grade of C or better in each course. A study of partnership accounting practices and the techniques followed to consolidate the financial statements of parent and subsidiary companies. Attention is also given to th…
ACC 4350: Bus & Prof Ethics Accountants
3 credit hours · 1 section · 25 open seats · Michael Rodriguez
Prerequisite(s): ACC 3302 and 3304 with a grade of C or better. 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 profess…
ACC 4396: Internship In Accounting
3 credit hours · 2 sections · 160 open seats · Daniel Shallcross
Prerequisite(s): ACC 3302 and 3304 with a grade of C or better in each course and consent of director of accounting internships; only open to BBA students. Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those o…
ACC 5308: Mgmt Accounting Seminar
3 credit hours · 1 section · 32 open seats · Laurie Burney
Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. Role of accounting analysis in managerial planning and control, with an emphasis on facilitating the development and implementation of business strategies.
ACC 5327: Professional Community Impact
3 credit hours · 1 section · 20 open seats · Derek Winkler, Don Carpenter
Prerequisite(s): Admission to MAcc or MTax program. Students participate in external programs as an avenue to actively apply the tools of the accounting profession. Students will utilize specific skills developed in undergraduate and graduate accounting cours…
ACC 5350: Advanced Accounting Analytics
3 credit hours · 1 section · 25 open seats · Gia Chevis
Prerequisite(s): ACC 5312 or ACC 4312. Accounting theory and analytical techniques through the use of cases, problems, and current literature. Specific topics include changing standards, data and analytics, exploration of analytical methodologies, and current…
ACC 5352: Accounting Excel
3 credit hours · 1 section · 35 open seats · Daniel Shallcross
This course equips students with the Excel skills necessary to perform advanced data analysis and modeling to support business decision making. Students will learn to import, format, and clean various types of data in Excel; use Excel commands to manipulate, a…
ACC 5355: Cases in Accounting
3 credit hours · 3 sections · 55 open seats · Kassie Fehr
Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. Case-study applications of accounting theory to actual business situations. Emphasis is on an in-depth understanding of elements of financial statements, problem recognition and prob…
ACC 5362: P/S & S Corp Taxation
3 credit hours · 1 section · 30 open seats · Derek Winkler
Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. Major aspects of taxation affecting flow-through entities and their owners. Emphasis on tax law by studying the Internal Revenue Code, Treasury Regulations, IRS Rulings, and case la…
ACC 5364: International Taxation
3 credit hours · 1 section · 30 open seats · Lauren Farish
Prerequisite(s): Admission to MAcc of MTax program or consent of instructor. Introduction to jurisdictional tax issues and laws surrounding foreign taxation of United States taxpayers and United States taxation of foreigners doing business in the United States…
ACC 5370: Tax Research
3 credit hours · 2 sections · 30 open seats · Derek Winkler
Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. In-depth treatment of the process necessary to research a tax problem efficiently, to arrive at a defensible solution, and to communicate that solution effectively. Students will als…
ACC 5385: Financial Statement Analysis
3 credit hours · 1 section · 40 open seats · Don Carpenter
Prerequisite(s): Admission to MAcc or MTax program or permission from Department Chair of Accounting or Director of Accounting Graduate Programs. An analysis of financial statements in order to examine cash flows, make judgments about earnings quality and unco…
ACC 5395: Internship in Accounting
3 credit hours · 2 sections · 160 open seats · Daniel Shallcross
Prerequisite(s): Admission to MAcc or MTax program and Consent of Director of Accounting Internships. Directed real-world learning experience under the supervision of a practicing accountant. The internship assignment must be approved by the Director of Accou…