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Course Criteria
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6.00 Credits
Continues the study of corporate financial reporting, covering specialized topics that assume knowledge of the accounting principles covered in the first two courses. Topics include corporate reporting as equity instruments, executive compensation, reporting of fund flows, and reporting and disclosures for corporations engaged in diverse economic activities and those operating across geographic boundaries. Examines accounting and disclosure standards in the United States and in other countries, as well as standards developed by international bodies. Covers financial reporting models used by governmental and nonprofit entities.
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6.00 Credits
Introduces the attest function and its application to financial statement opinion audits and other assurance services common in today's professional environment. Emphasizes a risk-based approach to audit planning, the internal control structure, and the control environment; the design of test of controls, substantive tests, and the resultant audit report. Topics include audit sampling, audit evidence, audit procedures, workpaper preparation, the impact of information technology on the audit process, and the auditor's responsibility to detect fraud. A primary focus is the auditor's legal and ethical responsibilities. Emphasis is also on operational audits, compliance audits, reviews, compilation, and other attestation services
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6.00 Credits
Introduces the principles of taxation including income and expenses, tax accounting methods, and the tax implications of property transactions (including the calculation of basis as well as gains and losses). Emphasizes tax compliance, planning, and research as they impact the decision-making process for individuals, corporations, and flow-through entities.
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3.00 Credits
Provides students with an opportunity to utilize basic management information systems concepts to examine typical business processes. Information systems play a critical role in all aspects of planning, organizing, and controlling an organization and in helping the organization to achieve its operational and strategic objectives. Topics include objectives and procedures of internal control, how to determine and satisfy the information requirements of system users, typical business documents and reports, system documentation and analysis, and the effect of e-commerce and Internet-based technologies on accounting information systems.
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3.00 Credits
Examines the strategic decisions that managers need to make concerning the acquisition, measurement, and management of firm resources. Focuses on the strategic use of cost information for planning and controlling, and the use of cost analysis in making critical business decisions.
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3.00 Credits
Examines the conceptual and practical aspects of business combinations. Topics include mergers and acquisitions, purchase accounting, cost vs. equity method, and accounting for intercompany transactions between a parent company and its subsidiaries.
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3.00 Credits
Offers a capstone course on the theoretical concepts of accounting, with a focus on standards issued by various professional organizations including the FASB, SEC, and AICPA. Examines emerging issues in financial reporting. Real-world cases are utilized to illustrate the complex financial reporting issues confronted by the business community and accounting profession.
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3.00 Credits
Gives a broad examination of tax authority as it guides action on tax issues including personal and business decisions. Examines the tax structure with a specific focus on the income and expenses for individual taxpayers. Emphasizes property transactions (including the calculation of basis, gain/loss, and the resulting tax treatment). Also incorporates tax planning and research related to these issues.
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3.00 Credits
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations.
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3.00 Credits
Focuses on the study of the taxes common to the transfer of property and wealth. Topics include gift tax deductions and exclusions, estate valuation, state tax deductions and exemptions, and tax rates. Also explores planning opportunities for these wealth transfer taxes.
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