Indiana University Northwest

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Graduate Studies 2008-2010

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Business and Economics (BACC) (Rare Offerings)

BACC A523 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 A571 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 A573 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 A574 Seminar in Taxation (3 cr.) P: BUNW A513. Internal Revenue Code and Regulations. Income exclusions, deductions, and credits of individual, partnership, and corporate taxable entities.

BACC L574 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.