Scott Hays 2009-10 Classes

BA 111 Applied Accounting I  3 credits
Introduces double entry accounting as related to service and merchandising organizations. Topics covered include the accounting cycle, recording business transactions in the general journal and general ledger, calculating payroll, reconciling bank statements, and preparing financial statements. Recommended preparation: MTH 060. Used to be numbered BA 051.

BA 112 Applied Accounting II  3 credits
Continues the presentation of fundamental accounting issues begun in BA 111, with emphasis on notes payable, notes receivable, merchandise inventory, uncollectible accounts, and special journals. Prerequisite: BA 111.  Used to be numbered BA 052.

BA 113 Applied Accounting III  3 credits
Continues  the presentation of fundamental accounting issues covered in BA 111 and BA 112. Additional topics introduced include accounting for partnerships and corporations, the statement of cash flows, departmental and manufacturing accounting, and financial statement analysis. Prerequisite: BA 112. Used to be numbered BA 053.

BA 211 Financial Accounting I  3 credits
Introduces financial accounting theory, including the accounting cycle, recording transactions, financial analysis, and reporting corporate financial information in accordance with generally accepted accounting principles. BA 51, BA 52, and BA 53 or BA 111, BA 112, and BA 113 are required for AAS accounting specialization. Recommended preparation: MTH 065.

BA 212 Financial Accounting II 3 credits
Continues the presentation of fundamental accounting issues begun in BA 211, with emphasis on corporate investing and financing activities and preparation of the statement of cash flows. Prerequisite: BA 211.

BA 213 Managerial Accounting 3 credits
Introduces managerial accounting theory, including cost-volume-profit analysis, product costing, budgeting, capital investing, and cost management in manufacturing and service organizations. Prerequisite: BA 212.

BA 229 - QuickBooks 3 credits
Introduces students to QuickBooks accounting software. It is designed to give students the basic skills to effectively use QuickBooks and to reinforce the concepts students learned in their first accounting course. Students will get hands-on experience using the software, including recording a variety of accounting transactions and creating financial statements and other financial reports useful in making business decisions. Recommended prerequisites: CIS 131 and BA 111 or BA 211. New 2007-08 academic year.