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Course Criteria
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9.00 Credits
Prerequisite: graduate standing and permission. A survey of current topics appearing in the academic accounting literature. Students will analyze and critique emerging original research in accounting. Intended for, but not restricted to, doctoral accounting students to provide a foundation for their future research efforts. Required for all Ph.D. students whose dissertation topic is in the area of accounting. (Irreg.)
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1.00 Credits
Prerequisite: a course in statistics, graduate standing, permission. The study of theoretical, conceptual and technical issues in financial planning and control. Primary emphasis is on the performance measurement components of control and related costing issues. These issues studied from the perspective of a controller. (F, Sp)
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5.00 Credits
Prerequisite: graduate standing, 24 hours of accounting and permission. Study of the development of accounting theory, the theory of income, asset valuation and history of accounting thought. (F)
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1.00 Credits
Prerequisite: graduate standing, 4613 (or concurrent enrollment in 4613) and permission. An advanced study of corporate income taxation including: corporate formation, concept of earnings and profits, acquisitions and liquidations, reasonable compensation, stock redemptions, accumulated earnings tax, personal holding companies, reorganizations, Subchapter S corporations and other tax areas. (Irreg.)
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4.00 Credits
Prerequisite: 4613 (or concurrent enrollment in 4613), graduate standing and permission. An intensive study of property owned by the decedent, powers of appointment, life insurance, valuation issues and techniques, deductions from the gross estate, estate tax credits, transactions subject to the gift tax, gift and estate tax returns and procedures, and emphasis on pre- and post-mortem estate planning. (Irreg.)
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8.00 Credits
Research for Doctor's Dissertation
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1.00 Credits
Prerequisite: departmental permission; concurrent enrollment in 1300. A study of the doctrine, mission and organization of the United States Air Force. Emphasis is placed on the purpose of strategic offensive and defensive forces and their inherent relationship to the function and employment of aerospace power. (F)
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1.00 Credits
Prerequisite: departmental permission; concurrent enrollment in 1300. A study of aerospace defense, missile defense, general purpose forces and aerospace support forces. The mission, resources and operation of tactical air forces, with special attention to limited war; and a review of Army, Navy and Marine general purpose forces. (Sp)
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0.00 Credits
Prerequisite: concurrent enrollment in 1011, 1021, 2011, 2021 or permission. May be repeated a maximum of three times. Designed to introduce the student to the customs and courtesies associated with the Air Force. Also provides a practicum for the initial development of leadership and command abilities. (F, Sp)
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1.00 Credits
Corequisite: 1300. The development of air power to include the technological advanced which made military aviation possible. American attitudes toward aviation, evolution of pursuit, reconnaissance, bombardment and ground support tactics, the interwar years (1919-1939), air power during World War II, the Berlin Airlift, the Korean War, the development of an independent Air Force, and the Air Force build-up/force modernization of the 1950s. (F)
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