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ACCT 367: SEMINAR
1.00 - 6.00 Credits
University of Delaware
No course description available.
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ACCT 367 - SEMINAR
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ACCT 395: Seminar: International Accounting
3.00 Credits
University of Delaware
Seminar on selected topics in international accounting. Combines lectures and visits to local organizations. PREREQ: ACCT207. RESTRICTIONS: Taught abroad.
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ACCT 395 - Seminar: International Accounting
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ACCT 402: Big Data Technologies
3.00 Credits
University of Delaware
Exposes students to the different phases of big data projects: discovery, collection, enrichment, analysis, and decision making. Students learn how to actually implement Big Data solutions. PREREQ: ACCT302 or MISY330.
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ACCT 405: Current Issues in Management Information Systems
3.00 Credits
University of Delaware
Addresses current information technology challenges in today's business environment. Although content will constantly change to reflect current technology and emerging issues, topics include: big data, openness in today's information systems, the cloud computing environment, the role of XML, digital financial reporting, ERP and Web services, the interoperability of information systems, and the Resource Description Framework.
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ACCT 410: Theory of External Reporting
3.00 Credits
University of Delaware
Covers the traditional model of accounting for information users external to the firm as well as modern descriptive research. Examines institutional environment and impact of the organization on development of accounting theory and practice. PREREQ: ACCT 316. RESTRICTIONS: Accounting junior or senior status.
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ACCT 413: Income Tax Accounting
3.00 Credits
University of Delaware
Analysis of recent revenue acts; use of federal law and regulations to determine tax liability. PREREQ: ACCT315. RESTRICTIONS: Requires junior status and a grade of C- or better in ACCT315.
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ACCT 413 - Income Tax Accounting
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ACCT 414: Advanced Federal Taxation
3.00 Credits
University of Delaware
Advanced federal tax concepts including income taxation of corporations, partnerships, estates, and trusts as well as wealth transfer taxes (Estate and Gift Tax). PREREQ: ACCT413.
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ACCT 414 - Advanced Federal Taxation
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ACCT 415: Advanced Accounting
3.00 Credits
University of Delaware
Introduction to branch accounting, consolidations, partnerships, fund accounting for state and local governments, and accounting for international transactions. Other relevant topics may also be covered. PREREQ: ACCT316. RESTRICTIONS: Requires senior status and a grade of C minus or better in ACCT316.
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ACCT 416: Fiduciary Income Tax
3.00 Credits
University of Delaware
This course will address the intricacies of Subchapter J of the Internal Revenue Code and the provisions that govern taxation of trusts and estates. It will explore the tax consequences of trusts and estates and entities managed by third parties such as trustees or executors on behalf of equitable owners such as income and remainder beneficiaries. PREREQ: ACCT 313 or ACCT 413, ACCT 352 or ACCT 350 and ACCT 450.
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ACCT 416 - Fiduciary Income Tax
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ACCT 417: Auditing
3.00 Credits
University of Delaware
Introduction to standards and procedures underlying contemporary auditing. Topics include ethics, legal liability, internal control, audit evidence, audit reports, statistical sampling, the audit of computerized systems, operational auditing, other engagements and services. PREREQ: ACCT316. RESTRICTIONS: Requires senior status and a grade of C- or better in ACCT316.
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