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BBA Proficiency in the Discipline: Accountancy Learning Goals Proficiency in Financial Accounting Global Awareness Technological Skills Proficiency in Tax Accounting Civic Awareness and Ethical Decision-Making Analytical Skills Students are be able to interpret and prepare financial reports (balance sheet, income statements and statements of cash flows) Students can explain the important differences between reporting principles used in U.S. GAAP and International Financial Reporting Standards (IFRS) Students describe the design, control and use of computer information systems in accounting Students define and apply the concepts of federal income taxation: including gross income, capital gains, losses, basis, deductions and credit Students can identify moral hazard, agency problems and other ethical issues related to financial disclosure, auditing financial reports and tax planning Students will demonstrate how financial information is used in decision making by identifying relevant costs and benefits, choosing the best alternatives, preparing budgets, and evaluating performance