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ACC 511: Federal Income Tax II??
3.00 Credits
Central Michigan University
Formation, operation, distributions, redemption, dissolution, and liquidation of corporations, partnerships, Subchapter S corporations and personal holding companies; accumulated earnings tax; tax shelter investments. Prerequisites: ACC 311; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 511 - Federal Income Tax II??
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ACC 512: Tax Research and Administration??
3.00 Credits
Central Michigan University
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites: ACC 311; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 512 - Tax Research and Administration??
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ACC 517: Federal Estate and Gift Taxation??
3.00 Credits
Central Michigan University
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedents final income tax return. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 517 - Federal Estate and Gift Taxation??
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ACC 521: Managerial Cost Control Analysis??
3.00 Credits
Central Michigan University
Principles and techniques of accounting data analysis and profit planning, measurement, evaluation, and control for management. Prerequisites: ACC 321; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: MGT 340.
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ACC 521 - Managerial Cost Control Analysis??
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ACC 524: Budgeting:Planning and Control??
3.00 Credits
Central Michigan University
Intensive study of budgeting for both profit and non-profit organizations. Prerequisites: ACC 321, FIN 332; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 524 - Budgeting:Planning and Control??
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ACC 531: Auditing and Assurance Services??
3.00 Credits
Central Michigan University
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisites: signed major authorization in accounting; completion or concurrent enrollment in ACC 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 531 - Auditing and Assurance Services??
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ACC 533: Auditing Procedures and Statistical Sampling??
3.00 Credits
Central Michigan University
Auditing programs, work paper techniques, procedures, and statistical sampling. Prerequisites: ACC 531 with a grade of B- or better; BIS 221; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 533 - Auditing Procedures and Statistical Sampling??
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ACC 535: EDP Auditing and Control??
3.00 Credits
Central Michigan University
EDP auditing including controls, applications, software, systems, and service center records. Prerequisites: ACC 531, BIS 221; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 535 - EDP Auditing and Control??
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ACC 536: Forensic Accounting??
3.00 Credits
Central Michigan University
The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: 75 semester hours completed; admission to professional Business Studies or graduate status.
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ACC 536 - Forensic Accounting??
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ACC 543: Fund Accounting??
3.00 Credits
Central Michigan University
Accounting principles and procedures for governmental units and various non-profit organizations. Prerequisites: ACC 302 and permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 543 - Fund Accounting??
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