|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
Intensive analysis of the Internal Revenue Code as it affects the business enterprise; study of the tax law as it relates to the economical, political, and social environment within which it developed; discussion of tax cases to give the student an appreciation for the complexity of the tax law, and special tax problems relating to formation, current operation, and liquidation of corporations, partnerships, estates, and trusts. Tax planning and research methodology are emphasized. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Tax reporting and collection procedure; administrative and judicial procedures governing tax controversies; the rights and obligations of the taxpayer. Intensive training in performing and communicating tax research. Includes use of current database programs. Lecture basis, followed by "hands-on" application of research methods. Prerequisite: ACCY 172 or ACCY 269. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Concepts and principles of the overall cash, accrual and hybrid methods of tax accounting. Applications of specific methods such as: inventory costing and capitalization rules, installment sales, long-term contracts, and original issue discount/time value of money will be examined. Lecture format to present the underlying rules and concepts. Case studies will then be analyzed and discussed by the students to examine the topics in a "real-world" context. Prerequisite: ACCY 172 or ACCY 269. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Discusses federal tax law as it applies to corporations, including the following topics: special deductions, formation, distributions, and complete liquidations. Incorporates problem sets, case analysis, a corporate tax return project, and a research project to enhance analytical and critical thinking skills and compliance experience. Prerequisite: ACCY 172 or ACCY 269. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Discusses general concepts, acquisitions and basis of partnerships interests, operations, transfers of partnership interests, and distributions. Incorporates problem sets, a partnership tax return project, and research projects to enhance analytical and critical thinking skills and compliance experience and to develop students' technical proficiency in the application of partnership concepts. Prerequisite: ACCY 172 or ACCY 269. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Taxation of decedent's estate and lifetime gifts; valuation of property subject to estate and gift taxes; income taxation of estates and trusts; estate planning. Uses a lecture format to present the underlying rules and concepts. Case studies will then be analyzed and discussed by the students to examine the topics in a "real-world" context. Prerequisite: ACCY 172 or ACCY 269. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Importance of global asset protection and wealth management; domestic Statutory and case law authorities of selected European, American and Asian countries as they relate to wealth protection and asset management; bi-lateral international agreements relating to wealth management and asset protection; Multilateral agreement affecting wealth management and asset protection; tax and legal liability minimizing models. Prerequisite: ACCY 250 or equivalent. Graded: Graded Student. Units: 3.0
-
3.00 Credits
tax jurisdiction; U.S. source of income rules and related expense allocation; U.S. taxation of foreign taxpayers; transfer pricing issues; U.S. taxation of the foreign income of U.S. citizens and residents; cross border transactions; foreign currency tax issues; and U.S. bilateral tax agreements. Successful completion will satisfy the culminating experience for the MSBA/Taxation program. Students may select topics for their Master's projects that are outside the discipline topic of the class subject to the approval of the instructor. Prerequisite: ACCY 272, Advanced to Candidacy. Graded: Graded Student. Units: 3.0
-
3.00 Credits
The similarities and differences between current global tax systems including jurisdiction and conflict of laws issues; the role of bilateral international tax treaties and other international tax related agreements in business operations; international tax planning for individuals and multinational enterprise including corporations, partnerships and estates and trusts. Prerequisite: ACCY 250 or equivalent. Graded: Graded Student. Units: 3.0
-
3.00 Credits
Overview of International Financial Reporting Standards (IFRS) and comparison with U.S. Generally Accepted Accounting Principles (GAAP); international accounting issues in the technology sector; informational accounting issues in the manufacturing industries, international accounting issues in business combinations; and intangible asset valuation under U.S. GAAP and IFRS. Successful completion will satisfy the culminating experience for the MS/Accountancy program. Students may select topics for their Master's projects that are outside the discipline topic of the class subject to the approval of the instructor. Prerequisite: ACCY 262, Advanced to Candidacy. Graded: Graded Student. Units: 3.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|