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Course Criteria
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3.00 Credits
This course analyzes the determination of taxable income of individuals and business entities for federal income tax purposes. Emphasis is on all of the aspects of accounting that are necessary to complete the returns in accordance with federal income tax law.
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3.00 Credits
A continuation of Tax Accounting I, this course examines present federal income tax law and develops an understanding of the accounting principles and procedures involved in preparing tax returns for partnerships, estates, trusts, and corporations.
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3.00 Credits
This course is an introduction to the skills and knowledge necessary to prevent, detect, and investigate financial frauds. The focus is on the causes of fraud, methods for investigating fraud within organizations, and what organizations can do to prevent and detect fraud. The course is open to accounting and criminal justice majors and all other students interested in this subject matter.
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3.00 Credits
This course examines problems relating to business combinations, consolidated financial statements, debt restructuring, corporate reorganizations, and liquidations.
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3.00 Credits
The special topics in accounting theory reviewed in this course are: foreign operations, interim and segment reporting, partnerships, governmental and not-for-profit fund accounting, and estates and trusts.
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3.00 Credits
This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.
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3.00 Credits
This course is a study of accounting information systems in a business environment. Emphasis is placed on information and document flow; internal control; data organization; and the analysis, design, development, and audit of computer-based accounting systems. Theory will be combined with experience using a commercial software package.
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3.00 Credits
This course provides an extensive review of generally accepted accounting principles for both business and non-business entities. The topics covered include: Balance Sheet, Income Statement, Statement of Cash Flows, Statement of Retained Earnings, bonds, and leases. These concepts, along with the concepts covered in BAC 482, correspond with the topics tested in the Financial Accounting and Reporting (FAR) section of the CPA Exam.
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3.00 Credits
This course provides an extensive review of generally accepted accounting principles for both business and non-business entities. The topics covered include: pensions, consolidations, international financial reporting standards (IFRS), governmental, and non-profit accounting. These concepts, along with the concepts covered in BAC 481, correspond with the topics tested in the Financial Accounting and Reporting (FAR) section of the CPA Exam.
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3.00 Credits
This course provides an extensive review of auditing and attestation topics including: internal control, PCAOB audit standards, international auditing standards, and audit engagement procedures. These concepts correspond with the topics tested in the Auditing and Attestation (AUD) section of the CPA Exam.
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