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AC 4305: Advanced Accounting
3.00 Credits
St. Mary's University
No course description available.
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AC 4305 - Advanced Accounting
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AC 4306: Ac count ing for Gov ern ments and Not-for-Prof its
3.00 Credits
St. Mary's University
A study of fi nan cial ac count ing con cepts and prac tices for not-for-profit en ti ties such as gov ern men tal units, hos pi tals, ed u ca tional in sti tu tions and vol un tary health and wel fare or ga ni za tions. Pre req ui site: AC 3310 with a min i mum grade of "C".
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AC 4306 - Ac count ing for Gov ern ments and Not-for-Prof its
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AC 4330: Audit ing
3.00 Credits
St. Mary's University
Em pha sizes the con cepts as so ci ated with per form ing ex ter nal au dits and other at - testation engagements in accordance with gener ally accepted auditing standards or other ap pro pri ate pro fes sional at tes ta tion stan dards. (Fall; Spring) Pre req ui - sites AC 3320, AC 3331 and BA 3351 all with a min i mum grade of "C".
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AC 4344: Corporate Accounting & Governa
3.00 Credits
St. Mary's University
The course covers the basics of corporate governance, including the structure of a corporation,board and audit committee requirements, relevant financial statement reporting requirements, the effect of Sarbanes-Oxley Act on governance, the role of the board in takeover situations, management compensation issues, corporate governance in other countries, the legal framework of the SEC, and the preparation of SEC required forms for publicly traded companies. Prerequisites: AC 3320 with a minimum grade of ¿C¿.
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AC 4350: Per sonal In come Tax
3.00 Credits
St. Mary's University
An ex am i na tion of the source and ap pli ca tion of U. S. tax au thor ity as it re lates to in di vid ual tax pay ers. Var i ous ex clu sions, de duc tions, cred its, and rates are an a - lyzed and il lus trated with a view to wards tax de ter mi na tion. (Fall; Spring) Pre - req ui site: AC 2320 with a min i mum grade of "C".
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AC 4355: Research in Federal Taxation
3.00 Credits
St. Mary's University
No course description available.
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AC 4360: Busi ness In come Tax
3.00 Credits
St. Mary's University
An ex am i na tion of the source and ap pli ca tion of U.S. tax au thor ity as it re lates to cor po ra tions (in clud ing S Cor po ra tions) and their share hold ers, part ner ships and their part ners, and es tates and trusts and their ben e fi cia ries. Pre req ui site: AC 2320 with a min i mum grade of "C".
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AC 4365: International Account& Taxatio
3.00 Credits
St. Mary's University
An examination of accounting principles and practices among countries and an overview of taxation of US businesses operating internationally. Emphasis is placed on management decisions associated with accounting and taxation of companies operating in the international environment. Prerequisite: AC 2320 with a minimum grade of "C".
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AC 4375: Internship in Accounting
3.00 Credits
St. Mary's University
The opportunity to gain knowledge through experiential activities in professional life. Prerequisites: A minimum grade point average of 2.8, and completion of, with a grade of "C" or better, AC 3310 prior to enrolling in any accounting internship*. Pass/No Pass credit is given. (Fall; Spring; Summer) *Requires approval of departmental chair and associate dean.
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AC 5306: Accounting for Governments and Not-for-Profits
3.00 Credits
St. Mary's University
No course description available.
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