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AC 820: Federal Income Taxation of Corporations and Shareholders
3.00 Credits
Emporia State University
(Prerequisite, AC423.) This course is designed to provide a thorough understanding of corporate taxation. (1) The course provides an in-depth look at corporate redemptions, liquidations, and reorganizations. The tax consequences of transactions, for both the corporation and its shareholders, will be highlighted. (2) The course extends students¿ understanding of corporate tax returns.
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AC 820 - Federal Income Taxation of Corporations and Shareholders
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AC 821: Federal Tax Research
3.00 Credits
Emporia State University
(Prerequisite, AC423.) This course in federal taxation is designed to introduce students to the discipline of federal tax research and planning. It is a hands-on research class. The goal of this course is to assist students in building mastery of the Internal Revenue Code, Regulations, Rulings, and Procedures.
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AC 821 - Federal Tax Research
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AC 830: Fraud Examination
3.00 Credits
Emporia State University
(Prerequisite, AC304.) This course is a study of concepts of fraud examination and forensic accounting related fraud, asset theft and financial statement misstatements. Topics covered include: the nature of fraud, fraud prevention, detection methods, investigation procedure, and types of fraud.
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AC 830 - Fraud Examination
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AC 833: Advanced Auditing
3.00 Credits
Emporia State University
(Prerequisite, AC413.) Study of how an external audit is performed by a team of auditors. This includes the documentation, testing and evaluation of internal controls, and the design and implementation of corroborative substantive tests. In addition to external auditing, other topics include governmental, internal, and operational auditing as well as issues of current interest in the auditing literature.
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AC 833 - Advanced Auditing
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AC 840: Advanced Management Accounting
3.00 Credits
Emporia State University
(Prerequisites, AC233 and BU255.) This course deals with advanced management accounting issues. Topics covered include: cost behavior, activity-based costing, budgeting, pricing, strategic cost management, activity-based management, the Balanced Scorecard, quality cost management, environmental cost management, capital investment, inventory management, and ethical control.
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AC 840 - Advanced Management Accounting
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AC 843: Accounting Information for Management
3.00 Credits
Emporia State University
(Prerequisite, background in Accounting [Financial and Managerial].) The case method is used for a comprehensive review of financial and managerial accounting from a user¿s perspective. Topics include financial statement preparation and analysis, cash management, product costing, decision analysis, operational budgeting, capital budgeting, and management control systems. Computer spreadsheets are developed, and communication skills emphasized.
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AC 843 - Accounting Information for Management
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AC 850: International Accounting
3.00 Credits
Emporia State University
(Prerequisite, AC233.) The objective is to understand international accounting issues from a strategic decision point of view and to practice problems with an ERP system in an international setting.
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AC 850 - International Accounting
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AC 853: Accounting Theory
3.00 Credits
Emporia State University
(Prerequisites, 15 hours of accounting, including AC 313 or equivalent.) This course examines the conceptual basis of generally accepted accounting principles within the context of policy setting and the economics of financial reporting regulation. The course will discuss the theoretical rationale for the treatment of elements of the financial statements.
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AC 853 - Accounting Theory
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AC 860: Advanced Accounting Information Systems
3.00 Credits
Emporia State University
(Prerequisite, AC353.) This course is an advanced accounting systems class and seeks to examine the linkages between information systems and accounting and to prepare students to be a trusted business advisor. The course provides an overview of how to understand, analyze, and control computerized information systems.
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AC 860 - Advanced Accounting Information Systems
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AH 000T: American History Elective
1.00 - 5.00 Credits
Emporia State University
No course description available.
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AH 000T - American History Elective
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