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Course Criteria
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1.00 - 2.00 Credits
Designed to provide free tax assistance to persons who cannot afford professional tax help. Volunteers assist with simple tax returns, particularly those of low income, elderly, or handicapped individuals. (1/2 course unit.) May be repeated twice for credit. CR/NC grading.
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4.00 Credits
Emphasizes concepts that enable the student to understand the philosophy and environment of auditing. Presents an overview of the public accounting profession, with special attention to auditing standards, professional ethics, legal liability, study and evaluation of internal control, nature of evidence, statistical sampling, impact of electronic data processing, and the basic approach to planning an audit. Prerequisites: ACCT 3034, 3044.
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4.00 Credits
Covers current controversial topics in accounting such as pension, leases, and price level accounting. Also includes the more traditional topics of partnerships, joint ventures, and branch accounting. Prerequisites: ACCT 3034, 3044.
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4.00 Credits
A continuation of ACCT 4024, with primary emphasis on in-depth coverage of corporate consolidations. Includes topics such as minority interest and pooling or purchase of interests. Prerequisite: ACCT 3034 and 3044.
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4.00 Credits
Includes an analysis of the Accounting Principles Board's opinions and statements. The more current Financial Accounting Standards Board pronouncements are also studied. Prerequisites: ACCT 3034, 3044.
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1.00 - 2.00 Credits
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (1/2 course unit.) CR/NC grading. Prerequisite: Permission of instructor.
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1.00 Credits
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (1 course unit.) CR/NC grading. Prerequisite: Permission of instructor.
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2.00 Credits
Study of accounting in business operations. Participants will interact with accountants in auditing, taxation, and management services within a CPA firm, business entity, or government office. Research on a topic chosen in consultation with the instructor and the agency will be required. (2 course units.) CR/NC grading. Prerequisite: Permission of instructor.
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4.00 Credits
A synthesis of the various areas of accounting. In-depth study of accounting problems, with primary emphasis on the application of current accounting theory to problem solving. Standard or CR/NC grading. Prerequisite: ACCT 4034.
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4.00 Credits
A course designed to provide the student with a basic understanding of the nature and principles of war, national power, and the Department of Defense role in the organization of national security. The student also develops leadership abilities by participating in a military organization, the cadet corps, which offers a wide variety of situations demanding effective leadership. Course taught at the University of Kentucky.
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