2013–2014 Undergraduate Catalog - University of the Cumberlands

BMIS 431
Database Design and Engineering
Plus 6 hours of upper division electives chosen from BMIS, BACC 337, BACC 339
NOTE: Students considering graduate studies are strongly encouraged to complete Math 140 and BADM 438 if they are
not already a part of their program.
Residential students majoring in Business Administration, Accounting, or Management Information Systems may not take
online business courses without permission of the chair of the Hutton School of Business. All requests by resident students
to take online business courses will be reviewed on a case by case basis.
REQUIREMENTS FOR THE BACHELOR OF ARTS – Completion of the requirements for the Bachelor of Science degree
plus a foreign language through the intermediate level.
Accounting
Description of Courses
BACC 131. Principles of Accounting I
An introduction to the study of accounting, a financial information system. The course provides the concepts and
techniques of collecting and presenting accurate data about an organization, and the knowledge to understand and interpret
that information. Credit, 3 hours. Offered Fall and Spring semesters.
BACC 132. Principles of Accounting II
The course completes the study of financial accounting with topics concerning corporations and the statement of cash
flows. The main focus is to provide an introduction to the field of managerial accounting including costing systems, planning
and control, and analytical decision support. Prerequisite: BACC 131. Credit, 3 hours. Offered Fall and Spring semesters.
BACC 331. Intermediate Accounting I
A study of the environment under which accounting standards are established; the conceptual framework for financial
accounting; the accounting cycle; requirements for the presentation of the income statement, balance sheet, and statement
of cash flows; time value of money concepts; and accounting for cash, receivables, and inventories. Prerequisite: BACC
132. Credit, 3 hours. Offered Fall semesters.
BACC 332. Intermediate Accounting II
A study of accounting for acquisition and depreciation of fixed assets, intangible assets, current liabilities, contingencies,
long-term liabilities, stockholders’ equity, and retained earnings. Prerequisite: BACC 331. Credit, 3 hours. Offered Spring
semesters.
BACC 337. Accounting Information Systems
An exploration of concepts of information systems, procedures and controls employed in systems, analysis and design
techniques, and systems development procedures. Prerequisite: BACC 132. Credit, 3 hours. Offered as needed.
BACC 339. Computer Augmented Accounting
A study of the use of microcomputers in accounting. Prerequisite: BMIS 130 and BACC 132. Credit, 3 hours. Offered
as needed.
BACC 431. Cost Accounting I
An in-depth study of product costing, budget development and use, and the use of quantitative information to achieve
optimal business decisions in areas such as pricing, product selections and special orders. Prerequisite: BACC 132.
Credit, 3 hours. Offered Fall semesters.
BACC 432. Cost Accounting II
This course addresses many issues concerning cost allocations, the impact of new and current management approaches
on product costing, and the development and evaluation of data concerning large, multi-year projects. Prerequisite: BACC
431. Credit, 3 hours. Offered Spring semesters.
BACC 433. Advanced Accounting
A study of cash flow statement, basic financial statement analysis and methods of full disclosure; and accounting
for consolidations, income taxes, pensions, post retirement benefits, Leases, changes and errors, and changing prices.
Prerequisites: BACC 332 and senior standing. Credit, 3 hours. Offered Spring semesters.
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