College of Business

Only students admitted to UTC as degree, conditional, or transient graduate students may take 500-level business courses pending department approval. Graduate business courses are offered in the evening each semester including the summer.

531 Advanced Managerial Accounting and Control (3)
A discussion of accounting data in managerial decisions. Decision models include those dealing with pricing, product combinations, and capital budgeting. Alsoissues such as transfer pricing and performance evaluations are covered. Fall semester.  Prerequisite: BACC 305.

532 Income Taxation and Business Decisions (3)
Practices and guidelines which underlie the determination and timing of the tax liabilities of businesses, with particular emphasis on the different types of business entities and on employee compensation and benefits. Credit not allowed for master of accountancy degree. Summer semester.  Prerequisite: BACC 572.

536 Accounting Information Systems (3)
Analysis, design and implementation of computer-based accounting information systems as used for planning, control and evaluation of business functional activities. Includes accounting information cycles. Summer semester.  Prerequisite: BACC 408 or permission of instructor.

538 Current Topics in Accounting (3)
Examination of current topics in financial accounting, managerial accounting, capital budgeting, and nonprofit accounting emphasizing the role of accounting reports as an information source to managers and financial markets.

542 Tax Research and Advanced Tax Topics (3)
Tax planning for businesses, employees or owners with additional emphasis in researching tax law to aid in the planning process. Spring semester.  Prerequisite: BACC 411 or BACC 532.

547 Financial Accounting Theory and Issues (3)
This course provides to the student the knowledge to understand the concepts used in the preparation of the statement of income, the statement of financial position, and the statement of cash flows and a survey of contemporary topics which might affect the use of financial statements. Fall semester.  Prerequisite: BACC 302.

552 Advanced Auditing (3)
The course involves an in-depth analysis of advanced topics with special attention given to the expanded body of professional standards. Application of theoretical concepts to complex and emerging problems in auditing. Summer semester.  Prerequisite: BACC 405.

561 Seminar in Business Law (3)
This seminar explores selected topical issues in business law. Areas of coverage include the law business organizations, securities regulation, international law, creditor/debtor relationships, liability of accountants, lender liability, as well as selected issues in contract and property law. Fall semester.  Prerequisite: BUSA 573 or permission of instructor.

589 Accounting Policy (3)
The course covers the functions of accounting and requires the integration of subject matter studied the other core courses in managerial and financial accounting, systems, auditing and taxation. The student must demonstrate his/her ability to recognize analyze and solve accounting policy problems. Must be taken in either last or next to last semester prior to graduation.  Fall and spring semesters.  Students must have earned grades of C or better in all MAcc core courses taken at point of enrollment of the class

597r Individual Studies (2-4)
Designed to enable students to study selected topics in depth. Requires written outline of work to be done, a statement describing the competencies to be developed and the method of assessment to be used in evaluation. Prerequisites: approval of adviser, faculty member and department head.

598r Research (3)
Designed to enable students to conduct independent research. Prerequisites: admission to candidacy and approval of adviser, faculty member and department head.