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Course Criteria
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3.00 Credits
3712. Advanced Cost. In-depth study of standard and differential costing. Compilation and preparation of budget data for managerial and administrative purpose. Prereq.: "C" or better in ACCT 3711. 2.5 overall GPA. 3 s.h.
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3.00 Credits
3721. State and Local Taxes. Theory applicable to state and local taxation. Primary emphasis on taxation principles in current use by state and local government units located throughout the United States. Case law is studied, some representative tax returns prepared. Prereq.: "C" or better in ACCT 2603. 2.5 overall GPA. 3 s.h.
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3.00 Credits
3730. Oil and Gas Accounting. Accounting and taxation principles and procedures for the petroleum industry. Topics include exploration, leasing, drilling and production problems. Prereq.: "C" or better in ACCT 2603. 2.5 overall GPA. 3 s.h.
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3.00 Credits
3750. Fraud Examination. Study of occupational fraud and abuse. Topics include asset misappropriation schemes, corruption, and fraudulent statements, including fraudulent financial statements. Coverage of these topics includes implications for the fraud examiner and corporate management. Prereq.: "C" or better in ACCT 2602. 2.5 overall GPA. 3 s.h.
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4.00 Credits
4801. Advanced Accounting. Financial accounting and reporting related to complex and highly sophisticated business transactions. Topics include the equity method, business combinations, variable interest entities, segment and interim reporting, worldwide diversity of accounting standards, foreign currency transactions and translation, SEC reporting, legal reorganizations and liquidations, partnership accounting, and estates and trusts. Prereq.: "C" or better in ACCT 3702 and FIN 3720. 2.5 overall GPA. 4 s.h.
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4.00 Credits
4808. Auditing and Fraud Investigation. The theory and practice of financial auditing with emphasis on fraud investigation. Topics include professional standards, audit reports, evidence, occupational fraud, data interrogation, and computer-assisted audit techniques. Students analyze actual business fraud cases. Prereq.: "C" or better in ACCT 3702, ACCT 3709, and ACCT 3711. "C" or better in FIN 3720. 2.5 overall GPA. 4 s.h.
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3.00 Credits
4809. Security and Privacy in Electronic Commerce. This course focuses on the technology and communication infrastructure supporting electronic commerce and its impact on auditing. Encryption, public key infrastructure, digital signatures, payment schemes, and web commerce are discussed. Prereq.: ACCT 4808. 2.5 overall GPA. 3 s.h.
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4.00 Credits
4813. Federal Taxation 1. Introduction to Federal taxation theory and concepts relating to individuals and business entities, including tax research and tax form preparation. Prereq.: "C" or better in ACCT 3701, or FIN 3720. 2.5 overall GPA. 4 s.h.
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3.00 Credits
4815. Estate Planning. A study of estate and gift tax law including tax return preparation. Emphasis on the importance of estate planning and the devices available for use in such planning, and effective uses of lifetime gifts, trusts, life insurance, pension plans, profit sharing, and other fringe benefit plans. The effects of state inheritance tax and property laws upon estate planning will be included. Prereq.: "C" or better in ACCT 4813. 2.5 overall GPA. 3 s.h.
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3.00 Credits
4817. Income Tax Preparation 1. Preparation of actual federal, state and local income tax returns of people from the community. Completion of an IRS training program in federal income taxation of individuals, including international students and scholars and military personnel. Training using professional income tax preparation software is also provided. Prereq.: ACCT 3701 or permission of instructor. 2.5 overall GPA. 3 s.h.
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