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Course Criteria
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3.00 Credits
Includes the planning, processes (gathering evidence), and judgments required to render an opinion on an entity’s financial statements. Deals with evidence theory, risk identification, and professional judgment. Audit methodology is examined through a study of auditing standards and the concepts and procedures developed to implement those standards. Other topics include professional ethics, auditors’ liability, internal control assessment, audit program development, working papers, types of audit tests, and audit reports.
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3.00 Credits
Includes the planning, processes (gathering evidence), and judgments required to render an opinion on an entity's financial statements. Deals with evidence theory, risk identification, and professional judgment. Audit methodology is examined through a study of auditing standards and the concepts and procedures developed to implement those standards. Other topics include professional ethics, auditors' liability, internal control assessment, audit program development, working papers, types of audit tests, and audit reports. (Y)Prerequisites & Notes Prerequisite: COMM 510 and 311. Credits: 3
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3.00 Credits
Seminar on current issues in commerce. Independent Study (IR) Prerequisites & Notes Prerequisite: Fourth-year Commerce or graduate standing, or instructor permission. Credits: 3 COMM 384N - Foundations of International Business [Print Course]
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3.00 Credits
Covers accounting and financial reporting for business combinations (including consolidated financial statements), international accounting issues, foreign currency translation, reorganizations and liquidations, accounting requirements of the Securities and Exchange Commission, and accounting for partnerships. Emphasizes the conceptual understanding of major issues and technical accounting requirements. (Y) Prerequisites & Notes Prerequisite: COMM 311. Credits: 3
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3.00 Credits
Analyzes the federal income tax law and its application to business, investment, and personal transactions.
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3.00 Credits
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, and estate and gift transactions. Considers the basic concepts and tax attributes relating to alternative forms of operating a business. Provides the basic skills necessary to do tax research.
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3.00 Credits
Seminar on current issues in commerce. Independent Study
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3.00 Credits
This course examines the nature and influence of trading on financial market prices. Particular attention is directed to the role of noise in financial markets; the psychology of participants in financial markets; the identification of potential profitable trading opportunities; back office processing of trades; the management of the trading function; and artificial neural networks and AI expert trading systems. Mock pit trading sessions are held to give firsthand experience in simulated pit trading environments and illustrate some of the skills necessary for successful trading.
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3.00 Credits
Participants will sharpen speaking and writing skills for professional situations related to their areas of concentration. Students will learn strategies for structuring and delivering persuasive material for a variety of audiences and will engage in some of the most important conversations taking place in business today. These may include globalization and emerging communication technologies. The course counts toward the Comm School Management Concentration. Prerequisites & Notes Prerequisite: Fourth-year Commerce standing. Credits: 3 Commerce - Finance
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4.00 Credits
Surveys European literature from antiquity to the Renaissance, with emphasis on recurring themes, the texts themselves, and the meaning of literature in broader historical contexts.
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